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    April 29, 2026   Case LawsIncome Tax
    Dividend Distribution Tax and DTAA benefit: conflicting High Court views on whether DDT is tax on company profits or shareholder income.
    April 29, 2026   Case LawsIncome Tax
    Reassessment beyond four years fails when based on the same record and no specific non-disclosure is shown by the assessee.
    April 29, 2026   Case LawsIncome Tax
    Binding DRP directions barred a section 40(a)(i) addition, and writ relief was granted despite an alternate appeal remedy.
    April 29, 2026   Case LawsIncome Tax
    Search material can support reassessment of a third party even if the underlying search is later challenged.
    April 29, 2026   Case LawsIncome Tax
    TDS credit on SARFAESI sale proceeds upheld where the bank was only a custodian, not the owner of the secured asset.
    April 29, 2026   Case LawsIncome Tax
    Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
    April 29, 2026   Case LawsIncome Tax
    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case LawsIncome Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case LawsIncome Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case LawsIncome Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case LawsIncome Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case LawsIncome Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case LawsIncome Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case LawsIncome Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case LawsIncome Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case LawsIncome Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
    April 29, 2026   Case LawsIncome Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case LawsIncome Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
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    April 29, 2026   Case Laws Income Tax
    Dividend Distribution Tax and DTAA benefit: conflicting High Court views on whether DDT is tax on company profits or shareholder income.
    April 29, 2026   Case Laws Income Tax
    Reassessment beyond four years fails when based on the same record and no specific non-disclosure is shown by the assessee.
    April 29, 2026   Case Laws Income Tax
    Binding DRP directions barred a section 40(a)(i) addition, and writ relief was granted despite an alternate appeal remedy.
    April 29, 2026   Case Laws Income Tax
    Search material can support reassessment of a third party even if the underlying search is later challenged.
    April 29, 2026   Case Laws Income Tax
    TDS credit on SARFAESI sale proceeds upheld where the bank was only a custodian, not the owner of the secured asset.
    April 29, 2026   Case Laws Income Tax
    Bogus political donation claim led to denial of section 80GGC deduction, with the Tribunal affirming disallowance.
    April 29, 2026   Case Laws Income Tax
    Business loss, MAT credit and rectification under DRP directions: tribunal remands verification, admits claim in principle, and upholds appealability.
    April 29, 2026   Case Laws Income Tax
    Agricultural income from sale of old rubber trees during replantation was exempt, as plantation operations were the ative test.
    April 29, 2026   Case Laws Income Tax
    Co-operative society interest deduction allowed under section 80P(2)(d) for deposits with a co-operative bank
    April 29, 2026   Case Laws Income Tax
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    April 29, 2026   Case Laws Income Tax
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    April 29, 2026   Case Laws Income Tax
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    April 29, 2026   Case Laws Income Tax
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    April 29, 2026   Case Laws Income Tax
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    April 29, 2026   Case Laws Income Tax
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    April 29, 2026   Case Laws Income Tax
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit verification directed.
    April 29, 2026   Case Laws Income Tax
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    April 29, 2026   Case Laws Income Tax
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment already covered delay.

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

      Export cargo containers offloaded at foreign ports and returned...

      Simplified customs procedure for returned export containers allows offloading without bill of entry if seals remain intact and verified.

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      CustomsApril 22, 2026Circulars
      Export cargo containers offloaded at foreign ports and returned to India due to Strait of Hormuz disruption may be handled under a simplified customs procedure. The shipping line or authorised representative must file SAM because vessel, consignor-consignee and bill of lading details change on return. Customs must verify container particulars and seal integrity against shipping documents; where seals are intact and matched, the container may be offloaded without filing a bill of entry, and shipping bills/LEO are to be cancelled through the EDI post-EGM SB cancellation module. If seals are tampered with or not intact, the container requires 100% examination and re-import procedures. The relaxation applies until 30.04.2026.
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      ActsIncome Tax
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