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    April 9, 2026   Case LawsIncome Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case LawsIncome Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case LawsIncome Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case LawsIncome Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
    April 9, 2026   Case LawsIncome Tax
    Overriding title, rectification, and bad debt claims: Tribunal rejects DICGC diversion but allows set-off dispute and write-off relief.
    April 9, 2026   Case LawsIncome Tax
    Invalid reassessment approval and wrong post-search procedure led to quashing, with relief on unexplained investment and telescoping.
    April 9, 2026   Case LawsIncome Tax
    Penalty under sections 271D and 271(1)(c) deleted where cheque receipts and bona fide loss claim defeated alleged concealment.
    April 9, 2026   Case LawsIncome Tax
    Separate taxable entity principle upheld for a partnership firm; pre-existence interest expenditure remained disallowed.
    April 9, 2026   Case LawsCustoms
    Provisional bank account attachment lapses on expiry unless extended in time, restoring the right to operate accounts.
    April 9, 2026   Case LawsCustoms
    NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
    April 9, 2026   Case LawsCustoms
    Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
    April 9, 2026   Case LawsCustoms
    Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
    April 9, 2026   Case LawsCustoms
    Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.
    April 9, 2026   Case LawsCustoms
    State Trading Enterprise import of Technical Grade Urea did not breach the Foreign Trade Policy; confiscation and penalty were set aside.
    April 9, 2026   Case LawsCustoms
    Gas meter classification controls exemption, while absence of suppression defeats extended limitation and penalty.
    April 9, 2026   Case LawsCompanies Law
    Beneficial ownership and share-transfer obligations sustained maintainability, valid EOGM notice, and binding non-compete covenant on transferee.
    April 9, 2026   Case LawsIBC
    CIRP moratorium and alternate remedy principles required release of court-deposited funds to the resolution professional.
    April 9, 2026   Case LawsIBC
    Finality of unchallenged findings and one time settlement acknowledgment supported insolvency admission against the corporate debtor.
    April 9, 2026   Case LawsFEMA
    FEMA export proceeds and hearsay evidence issues led the Tribunal to set aside penalties in the commission dispute.
    April 9, 2026   Case LawsFEMA
    Retracted statements and corroboration under FEMA led to upheld contravention findings, with penalties reduced.
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    April 9, 2026   Case Laws Income Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case Laws Income Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case Laws Income Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case Laws Income Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income treatment
    April 9, 2026   Case Laws Income Tax
    Overriding title, rectification, and bad debt claims: Tribunal rejects DICGC diversion but allows set-off dispute and write-off relief.
    April 9, 2026   Case Laws Income Tax
    Invalid reassessment approval and wrong post-search procedure led to quashing, with relief on unexplained investment and telescoping.
    April 9, 2026   Case Laws Income Tax
    Penalty under sections 271D and 271(1)(c) deleted where cheque receipts and bona fide loss claim defeated alleged concealment.
    April 9, 2026   Case Laws Income Tax
    Separate taxable entity principle upheld for a partnership firm; pre-existence interest expenditure remained disallowed.
    April 9, 2026   Case Laws Customs
    Provisional bank account attachment lapses on expiry unless extended in time, restoring the right to operate accounts.
    April 9, 2026   Case Laws Customs
    NFEP shortfall does not create duty on installed EOU capital goods; penalty also falls with the unsustainable demand.
    April 9, 2026   Case Laws Customs
    Retail sale price redetermination cannot support differential CVD recovery for post-import relabelling of mobile phones.
    April 9, 2026   Case Laws Customs
    Export valuation evidence failed where statements lacked corroboration and electronic records were inadmissible under customs law.
    April 9, 2026   Case Laws Customs
    Classification by test report upheld, while valuation and SEZ duty exemption were remanded for fresh adjudication.
    April 9, 2026   Case Laws Customs
    State Trading Enterprise import of Technical Grade Urea did not breach the Foreign Trade Policy; confiscation and penalty were set aside.
    April 9, 2026   Case Laws Customs
    Gas meter classification controls exemption, while absence of suppression defeats extended limitation and penalty.
    April 9, 2026   Case Laws Companies Law
    Beneficial ownership and share-transfer obligations sustained maintainability, valid EOGM notice, and binding non-compete covenant on transferee.
    April 9, 2026   Case Laws IBC
    CIRP moratorium and alternate remedy principles required release of court-deposited funds to the resolution professional.
    April 9, 2026   Case Laws IBC
    Finality of unchallenged findings and one time settlement acknowledgment supported insolvency admission against the corporate debtor.
    April 9, 2026   Case Laws FEMA
    FEMA export proceeds and hearsay evidence issues led the Tribunal to set aside penalties in the commission dispute.
    April 9, 2026   Case Laws FEMA
    Retracted statements and corroboration under FEMA led to upheld contravention findings, with penalties reduced.

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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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      ActsIncome Tax
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