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    April 13, 2026   Case LawsIndian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case LawsIncome Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
    April 13, 2026   Case LawsIncome Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case LawsIncome Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case LawsIncome Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    April 13, 2026   Case LawsIncome Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
    April 13, 2026   Case LawsIncome Tax
    Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
    April 13, 2026   Case LawsBenami Property
    Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
    April 13, 2026   Case LawsCustoms
    Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
    April 13, 2026   Case LawsCustoms
    Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
    April 13, 2026   Case LawsCustoms
    End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
    April 13, 2026   Case LawsCustoms
    MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
    April 13, 2026   Case LawsIBC
    Pre-existing dispute under IBC Section 9 bars admission where defective supplies and account reconciliation issues show a plausible defence.
    April 13, 2026   Case LawsMoney Laundering
    Attachment of personal shares fails where no nexus to proceeds of crime or personal benefit is shown.
    April 13, 2026   Case LawsIndian Laws
    Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
    April 11, 2026   NotificationsDGFT
    Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
    April 11, 2026   NotificationsDGFT
    Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
    April 11, 2026   NotificationsDGFT
    Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.
    April 11, 2026   CircularsDGFT
    TRQ application deadline extended for India-Mauritius CECPA and India-Nepal treaty goods under the FTP, 2023.
    April 11, 2026   CircularsDGFT
    Restricted import quota procedure notified for CPC and RPC allocations for aluminium and CPC manufacturing units in FY 2026-27.
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    April 13, 2026   Case Laws Indian Laws
    Arbitration joinder and appeal maintainability: tribunal's protective order allowing trustee participation was upheld.
    April 13, 2026   Case Laws Income Tax
    Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt income.
    April 13, 2026   Case Laws Income Tax
    Genuineness of purchases and reassessment notice defects led to deletion of bogus purchase addition and reopening challenge
    April 13, 2026   Case Laws Income Tax
    Belated Form 10B filing treated as a procedural lapse, allowing exemption claims under sections 11 and 12 to proceed.
    April 13, 2026   Case Laws Income Tax
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estimates were sustained.
    April 13, 2026   Case Laws Income Tax
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
    April 13, 2026   Case Laws Income Tax
    Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
    April 13, 2026   Case Laws Benami Property
    Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
    April 13, 2026   Case Laws Customs
    Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
    April 13, 2026   Case Laws Customs
    Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
    April 13, 2026   Case Laws Customs
    End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
    April 13, 2026   Case Laws Customs
    MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
    April 13, 2026   Case Laws IBC
    Pre-existing dispute under IBC Section 9 bars admission where defective supplies and account reconciliation issues show a plausible defence.
    April 13, 2026   Case Laws Money Laundering
    Attachment of personal shares fails where no nexus to proceeds of crime or personal benefit is shown.
    April 13, 2026   Case Laws Indian Laws
    Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
    April 11, 2026   Notifications DGFT
    Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
    April 11, 2026   Notifications DGFT
    Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
    April 11, 2026   Notifications DGFT
    Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.
    April 11, 2026   Circulars DGFT
    TRQ application deadline extended for India-Mauritius CECPA and India-Nepal treaty goods under the FTP, 2023.
    April 11, 2026   Circulars DGFT
    Restricted import quota procedure notified for CPC and RPC allocations for aluminium and CPC manufacturing units in FY 2026-27.

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

      A notice invites KSPCB-registered e-waste dismantlers, recyclers...

      Disposal of seized e-waste by incineration invites quotations from registered recyclers and dismantlers for airport stock.

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      CustomsApril 24, 2026Circulars
      A notice invites KSPCB-registered e-waste dismantlers, recyclers and refurbishers to submit quotations for disposal of seized and confiscated e-waste at Kempegowda International Airport, including transportation, loading and unloading. The material identified for disposal comprises refurbished laptops, mobile phones, damaged TVs and RF circuit boards, and the proposed mode of disposal is incineration. Quotations are to be submitted by 24 April 2026.
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      ActsIncome Tax
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