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    March 20, 2026   Case Laws Income Tax
    Allowability of business expenditure: captive power costs upheld as deductible; Rule 8D disallowance limited to exempt income.
    March 20, 2026   Case Laws Income Tax
    Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
    March 20, 2026   Case Laws Income Tax
    Indexed cost of improvement: 80% of claimed improvement allowed despite incomplete proof, AO directed to recompute deduction.
    March 20, 2026   Case Laws Income Tax
    Audi Alteram Partem breach invalidates disallowance where authorities ignore available documentary evidence; addition set aside.
    March 20, 2026   Case Laws Income Tax
    Electronic chat evidence: WhatsApp messages alone cannot prove unexplained investment; corroborative seized material and statements required.
    March 20, 2026   Case Laws Income Tax
    Jurisdiction under Section 153C invalid for lack of incriminating material; additions deleted and earlier years quashed.
    March 20, 2026   Case Laws Income Tax
    Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
    March 20, 2026   Case Laws Income Tax
    Mandatory Signature Requirement: unsigned income tax notices are invalid and cannot sustain reassessment proceedings under law.
    March 20, 2026   Case Laws Customs
    Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
    March 20, 2026   Case Laws Customs
    Improper import standard: invalid inspection certificates alone do not justify confiscation; penalties require proof of abetment mens rea.
    March 20, 2026   Case Laws Customs
    Presumption of smuggling: possession, recovery and an un retracted admission sustain confiscation when lawful origin is not proved.
    March 20, 2026   Case Laws Customs
    Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
    March 20, 2026   Case Laws Customs
    Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
    March 20, 2026   Case Laws Customs
    Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
    March 20, 2026   Case Laws Companies Law
    Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
    March 20, 2026   Case Laws SEBI
    Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
    March 20, 2026   Case Laws IBC
    Misuse of Insolvency Moratorium: writ relief allowed to prevent frustration of SARFAESI sale and permit auction completion.
    March 20, 2026   Case Laws IBC
    Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
    March 20, 2026   Case Laws IBC
    Unregistered agreements for sale do not transfer title and time-barred specific performance claims cannot exclude assets from the bankruptcy estate.
    March 20, 2026   Case Laws Money Laundering
    Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.
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March 20, 2026   Case Laws Income Tax
Allowability of business expenditure: captive power costs upheld as deductible; Rule 8D disallowance limited to exempt income.
March 20, 2026   Case Laws Income Tax
Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted documentary proof.
March 20, 2026   Case Laws Income Tax
Indexed cost of improvement: 80% of claimed improvement allowed despite incomplete proof, AO directed to recompute deduction.
March 20, 2026   Case Laws Income Tax
Audi Alteram Partem breach invalidates disallowance where authorities ignore available documentary evidence; addition set aside.
March 20, 2026   Case Laws Income Tax
Electronic chat evidence: WhatsApp messages alone cannot prove unexplained investment; corroborative seized material and statements required.
March 20, 2026   Case Laws Income Tax
Jurisdiction under Section 153C invalid for lack of incriminating material; additions deleted and earlier years quashed.
March 20, 2026   Case Laws Income Tax
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mine-closure deductions sustained.
March 20, 2026   Case Laws Income Tax
Mandatory Signature Requirement: unsigned income tax notices are invalid and cannot sustain reassessment proceedings under law.
March 20, 2026   Case Laws Customs
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties and orders
March 20, 2026   Case Laws Customs
Improper import standard: invalid inspection certificates alone do not justify confiscation; penalties require proof of abetment mens rea.
March 20, 2026   Case Laws Customs
Presumption of smuggling: possession, recovery and an un retracted admission sustain confiscation when lawful origin is not proved.
March 20, 2026   Case Laws Customs
Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
March 20, 2026   Case Laws Customs
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and reports.
March 20, 2026   Case Laws Customs
Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
March 20, 2026   Case Laws Companies Law
Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
March 20, 2026   Case Laws SEBI
Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
March 20, 2026   Case Laws IBC
Misuse of Insolvency Moratorium: writ relief allowed to prevent frustration of SARFAESI sale and permit auction completion.
March 20, 2026   Case Laws IBC
Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
March 20, 2026   Case Laws IBC
Unregistered agreements for sale do not transfer title and time-barred specific performance claims cannot exclude assets from the bankruptcy estate.
March 20, 2026   Case Laws Money Laundering
Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.

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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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Customs April 22, 2026 Circulars
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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Acts Income Tax
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