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    April 13, 2026   Case LawsGST
    GST registration restoration permitted after non-filing, where taxpayer clears pending returns and statutory dues
    April 13, 2026   Case LawsGST
    Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
    April 13, 2026   Case LawsGST
    Speedy trial and documentary evidence justified regular bail in a GST prosecution with prolonged custody.
    April 13, 2026   Case LawsGST
    Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
    April 13, 2026   Case LawsGST
    Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
    April 13, 2026   Case LawsGST
    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
    April 13, 2026   Case LawsGST
    ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
    April 13, 2026   Case LawsGST
    Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
    April 13, 2026   Case LawsIncome Tax
    Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
    April 13, 2026   Case LawsIncome Tax
    Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
    April 13, 2026   Case LawsIncome Tax
    Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
    April 13, 2026   Case LawsIncome Tax
    Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
    April 13, 2026   Case LawsIncome Tax
    Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
    April 13, 2026   Case LawsMoney Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
    April 13, 2026   Case LawsIndian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case LawsIncome Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case LawsIncome Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case LawsIncome Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case LawsIncome Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    April 13, 2026   Case LawsIncome Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
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    April 13, 2026   Case Laws GST
    GST registration restoration permitted after non-filing, where taxpayer clears pending returns and statutory dues
    April 13, 2026   Case Laws GST
    Parallel GST proceedings barred on same subject matter, but summons alone do not start adjudicatory action.
    April 13, 2026   Case Laws GST
    Speedy trial and documentary evidence justified regular bail in a GST prosecution with prolonged custody.
    April 13, 2026   Case Laws GST
    Fraud-based GST demand fails where input tax credit was reversed before notice and no utilisation or intent to evade was shown.
    April 13, 2026   Case Laws GST
    Provisional bank attachment requires tangible material and strict safeguards; High Court quashes arbitrary attachment and imposes personal costs.
    April 13, 2026   Case Laws GST
    Vague GST cancellation notices and non-speaking orders violate natural justice; registration restored, fresh proceedings permitted.
    April 13, 2026   Case Laws GST
    ITC mismatch reconciliation required before adverse GST adjudication; demand set aside and matter remanded for fresh consideration
    April 13, 2026   Case Laws GST
    Vague show cause notice and denial of effective hearing led to quashing of the assessment order and remand
    April 13, 2026   Case Laws Income Tax
    Reassessment after 143(1) processing and project-linked interest held not taxable as income from other sources.
    April 13, 2026   Case Laws Income Tax
    Commercial expediency, bad debt write-off, and actual payment deductions require proper factual verification before relief is granted.
    April 13, 2026   Case Laws Income Tax
    Replacement of machinery and current repairs test require independent scrutiny; revenue-or-capital issue remitted for fresh adjudication.
    April 13, 2026   Case Laws Income Tax
    Law enforcement agency scope under CBDT circulars interpreted broadly; DGCEI included and rectification matter remanded.
    April 13, 2026   Case Laws Income Tax
    Genuine purchase evidence and bank-financed assets led ITAT to delete bogus purchase additions.
    April 13, 2026   Case Laws Money Laundering
    Reverse burden of proof under the PMLA sustained freezing of accounts and retention of seized material.
    April 13, 2026   Case Laws Indian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case Laws Income Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case Laws Income Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
    April 13, 2026   Case Laws Income Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.

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      Home› Highlights › Customs › 2026 › April, 2026 › This
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      Customs

      Tariff values are revised for specified imports under Customs...

      Tariff values revised for edible oils, brass scrap, gold, silver and areca nuts under customs valuation rules.

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      CustomsApril 17, 2026Notifications
      Tariff values are revised for specified imports under Customs Act valuation rules by substituting Tables 1 to 3 in the existing customs notification. The amended schedule sets new tariff values for edible oils, brass scrap, gold and silver in specified forms and for areca nuts, including separate values for certain gold and silver entries where benefits under linked customs notifications are claimed. The amendment applies from 16 April 2026, and the earlier tariff-value tables are replaced accordingly for customs assessment purposes.
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