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    April 18, 2026   Case LawsIncome Tax
    Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
    April 18, 2026   Case LawsIncome Tax
    Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
    April 18, 2026   Case LawsIncome Tax
    Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
    April 18, 2026   Case LawsIncome Tax
    Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
    April 18, 2026   Case LawsIncome Tax
    Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
    April 18, 2026   Case LawsIncome Tax
    Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
    April 18, 2026   Case LawsIncome Tax
    Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
    April 18, 2026   Case LawsIncome Tax
    Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
    April 18, 2026   Case LawsCustoms
    Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
    April 18, 2026   Case LawsCustoms
    Customs valuation and transaction value: direct-import duty demand set aside, high sea sale valuation and penalties remanded for fresh adjudication.
    April 18, 2026   Case LawsCustoms
    Burden of proof in petroleum classification: department failed to justify reclassification from condensate to light oil.
    April 18, 2026   Case LawsCustoms
    Injection moulding classification covers CKD/SKD foam production lines, with anti-dumping duty applying to integrated systems.
    April 18, 2026   Case LawsCustoms
    Motor vehicle classification: Integrated Dynamic Brake treated as an accessory, not a brake part or automatic control instrument.
    April 18, 2026   Case LawsCompanies Law
    Oppression and mismanagement claims fail where the petitioner consented to the transactions, and statutory breach was unproved.
    April 18, 2026   Case LawsCompanies Law
    Fresh company petition barred by res judicata where prior liberty was limited and execution was the proper remedy.
    April 18, 2026   Case LawsIBC
    Time-bound moratorium under personal insolvency ends automatically, allowing execution to continue against a personal guarantor.
    April 18, 2026   Case LawsIBC
    Fraudulent trading liability upheld for withholding deducted employee dues held in trust, even without proof of personal gain.
    April 18, 2026   Case LawsIBC
    Limitation for personal guarantor insolvency starts with valid guarantee invocation and expiry of the payment period, not corporate debtor default
    April 18, 2026   Case LawsMoney Laundering
    Prima facie discharge review under PMLA sustained where trial court considered material and found no basis for revisional interference.
    April 18, 2026   Case LawsMoney Laundering
    PMLA attachment of pre-2005 acquired property challenged as invalid; Tribunal addressed this limitation issue.
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    April 18, 2026   Case Laws Income Tax
    Penalty under section 270A cannot stand until immunity application is decided; prior immunity bars later penalty proceedings.
    April 18, 2026   Case Laws Income Tax
    Foreign tax credit verification restored after USA returns for 2022 and 2023 made full-year claim examinable.
    April 18, 2026   Case Laws Income Tax
    Penalty on a debatable lease premium claim fails where the High Court has already admitted the core legal issue.
    April 18, 2026   Case Laws Income Tax
    Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principle.
    April 18, 2026   Case Laws Income Tax
    Fresh statutory deduction claims can be entertained on appeal if supported by documents, but verification of eligibility remains essential.
    April 18, 2026   Case Laws Income Tax
    Project-linked fixed deposit interest capitalised to work-in-progress, not taxed as income from other sources.
    April 18, 2026   Case Laws Income Tax
    Retrenchment compensation under BSNL's voluntary retirement scheme was held exempt as a capital receipt.
    April 18, 2026   Case Laws Income Tax
    Functional test for software expense, section 14A computation and Debenture Redemption Reserve treatment under MAT
    April 18, 2026   Case Laws Customs
    Hearing aid charging case classification upheld as accessory; extended limitation, confiscation, and penalty were set aside.
    April 18, 2026   Case Laws Customs
    Customs valuation and transaction value: direct-import duty demand set aside, high sea sale valuation and penalties remanded for fresh adjudication.
    April 18, 2026   Case Laws Customs
    Burden of proof in petroleum classification: department failed to justify reclassification from condensate to light oil.
    April 18, 2026   Case Laws Customs
    Injection moulding classification covers CKD/SKD foam production lines, with anti-dumping duty applying to integrated systems.
    April 18, 2026   Case Laws Customs
    Motor vehicle classification: Integrated Dynamic Brake treated as an accessory, not a brake part or automatic control instrument.
    April 18, 2026   Case Laws Companies Law
    Oppression and mismanagement claims fail where the petitioner consented to the transactions, and statutory breach was unproved.
    April 18, 2026   Case Laws Companies Law
    Fresh company petition barred by res judicata where prior liberty was limited and execution was the proper remedy.
    April 18, 2026   Case Laws IBC
    Time-bound moratorium under personal insolvency ends automatically, allowing execution to continue against a personal guarantor.
    April 18, 2026   Case Laws IBC
    Fraudulent trading liability upheld for withholding deducted employee dues held in trust, even without proof of personal gain.
    April 18, 2026   Case Laws IBC
    Limitation for personal guarantor insolvency starts with valid guarantee invocation and expiry of the payment period, not corporate debtor default
    April 18, 2026   Case Laws Money Laundering
    Prima facie discharge review under PMLA sustained where trial court considered material and found no basis for revisional interference.
    April 18, 2026   Case Laws Money Laundering
    PMLA attachment of pre-2005 acquired property challenged as invalid; Tribunal addressed this limitation issue.

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

      The notification amends Notification No. 12/97-Customs (N.T.) by...

      Inland Container Depot entry omitted from customs notification, removing one designated loading and unloading location for goods.

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      CustomsApril 22, 2026Notifications
      The notification amends Notification No. 12/97-Customs (N.T.) by omitting item (viii) and its corresponding entry in column (4) against serial number 11 relating to the State of Tamil Nadu in the table of notified Inland Container Depots. The operative effect is to remove that specified depot-related entry from the list of places authorised for loading and unloading of goods under the customs notification framework.
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