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    March 19, 2026   Case Laws Income Tax
    Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
    March 19, 2026   Case Laws Income Tax
    Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
    March 19, 2026   Case Laws Income Tax
    Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
    March 19, 2026   Case Laws Income Tax
    Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
    March 19, 2026   Case Laws Income Tax
    Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
    March 19, 2026   Case Laws Income Tax
    Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
    March 19, 2026   Case Laws Income Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
    March 19, 2026   Case Laws Income Tax
    TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
    March 19, 2026   Case Laws Income Tax
    Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
    March 19, 2026   Case Laws Income Tax
    Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
    March 19, 2026   Case Laws Income Tax
    Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
    March 19, 2026   Case Laws Income Tax
    Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
    March 19, 2026   Case Laws Customs
    Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
    March 19, 2026   Case Laws Customs
    Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered...
    March 19, 2026   Case Laws Customs
    Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
    March 19, 2026   Case Laws Customs
    Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
    March 19, 2026   Case Laws Companies Law
    Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
    March 19, 2026   Case Laws IBC
    Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.
    March 19, 2026   Case Laws FEMA
    Unreasonable delay in enforcement: show-cause notices issued after record-preservation period quashed and interim securities released.
    March 19, 2026   Case Laws FEMA
    Payments to Agents Abroad: Tribunal treats INR cash transfers via local agents as dealing in foreign exchange, penalties reduced.
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March 19, 2026   Case Laws Income Tax
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examination proceed immediately.
March 19, 2026   Case Laws Income Tax
Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
March 19, 2026   Case Laws Income Tax
Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
March 19, 2026   Case Laws Income Tax
Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
March 19, 2026   Case Laws Income Tax
Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
March 19, 2026   Case Laws Income Tax
Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
March 19, 2026   Case Laws Income Tax
Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
March 19, 2026   Case Laws Income Tax
TDS non-deduction under section 40(a)(ia) limited to 30%; unexplained cash credits require primary evidence rebuttal.
March 19, 2026   Case Laws Income Tax
Option for Concessional Tax Regime: belated Form No.10IC plus rectified return upheld to claim 115BAA benefit.
March 19, 2026   Case Laws Income Tax
Documentary evidence reliability: unauthenticated marketing sheets and portal rates cannot sustain sales suppression additions, deletions ordered.
March 19, 2026   Case Laws Income Tax
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below threshold.
March 19, 2026   Case Laws Income Tax
Capital asset characterisation of allotment rights upheld as a transfer, allowing claimed indexed-cost long-term capital loss.
March 19, 2026   Case Laws Customs
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penalty set aside.
March 19, 2026   Case Laws Customs
Admissibility of retracted statements cannot sustain valuation enhancement; non contemporaneous comparable imports and inconsistent penalties rendered demands unsustainable.
March 19, 2026   Case Laws Customs
Customs Valuation Rule compliance: an engineer's certificate alone cannot raise assessable value; declared value restored.
March 19, 2026   Case Laws Customs
Insecticidal preparations: technical-grade Cyantraniliprole and Clothianidin classifiable under Heading 3808 by GRI and composition criteria.
March 19, 2026   Case Laws Companies Law
Rights issue power upheld and not oppressive; allotments lawful, and anticipatory interim relief denied as premature.
March 19, 2026   Case Laws IBC
Right to be heard: IRP given opportunity but failed to explain discrepancies; adverse observations upheld and appeals dismissed.
March 19, 2026   Case Laws FEMA
Unreasonable delay in enforcement: show-cause notices issued after record-preservation period quashed and interim securities released.
March 19, 2026   Case Laws FEMA
Payments to Agents Abroad: Tribunal treats INR cash transfers via local agents as dealing in foreign exchange, penalties reduced.

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Customs

Validity of Public Notice No. 43/2026 for handling diverted...

Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.

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Customs April 21, 2026 Circulars
Validity of Public Notice No. 43/2026 for handling diverted break bulk cargo for international transhipment at Mumbai Port has been extended until 30.04.2026, continuing the operating arrangements referenced in the linked customs circulars and public notices. A Nodal Officer has also been nominated for implementation of the procedure, namely an Additional Commissioner at New Custom House, Mumbai, with designated contact details for coordination and compliance.
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Acts Income Tax
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