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    April 9, 2026   CircularsSEBI
    Lock-in of pledged shares streamlined through non-transferable depository tagging and issuer disclosures under the ICDR framework
    April 9, 2026   CircularsCustoms
    SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.
    April 9, 2026   CircularsCustoms
    SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.
    April 9, 2026   Case LawsGST
    GST detention proceedings require timely seizure action, ownership determination from documents, and allowance of advocate representation.
    April 9, 2026   Case LawsGST
    Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
    April 9, 2026   Case LawsGST
    Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
    April 9, 2026   Case LawsGST
    Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
    April 9, 2026   Case LawsGST
    Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
    April 9, 2026   Case LawsGST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case LawsGST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case LawsGST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case LawsIncome Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
    April 9, 2026   Case LawsIncome Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case LawsIncome Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
    April 9, 2026   Case LawsIncome Tax
    Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
    April 9, 2026   Case LawsIncome Tax
    Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
    April 9, 2026   Case LawsIncome Tax
    Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
    April 9, 2026   Case LawsIncome Tax
    Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
    April 9, 2026   Case LawsIncome Tax
    Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
    April 9, 2026   Case LawsIncome Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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    April 9, 2026   Circulars SEBI
    Lock-in of pledged shares streamlined through non-transferable depository tagging and issuer disclosures under the ICDR framework
    April 9, 2026   Circulars Customs
    SCMTR transition extended with electronic declaration compliance, pending message integration, and stakeholder outreach for smooth implementation.
    April 9, 2026   Circulars Customs
    SCMTR transitional period extended; stakeholders must file correct electronic declarations while outreach programmes support compliance.
    April 9, 2026   Case Laws GST
    GST detention proceedings require timely seizure action, ownership determination from documents, and allowance of advocate representation.
    April 9, 2026   Case Laws GST
    Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
    April 9, 2026   Case Laws GST
    Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
    April 9, 2026   Case Laws GST
    Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
    April 9, 2026   Case Laws GST
    Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
    April 9, 2026   Case Laws GST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case Laws GST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case Laws GST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case Laws Income Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability confirmed.
    April 9, 2026   Case Laws Income Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case Laws Income Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
    April 9, 2026   Case Laws Income Tax
    Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
    April 9, 2026   Case Laws Income Tax
    Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
    April 9, 2026   Case Laws Income Tax
    Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
    April 9, 2026   Case Laws Income Tax
    Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
    April 9, 2026   Case Laws Income Tax
    Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
    April 9, 2026   Case Laws Income Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty taxation.

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      Home› Highlights › Income Tax › 2026 › April, 2026 › This
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      Income Tax

      Under TNMM, comparables engaged in trading of medical equipment...

      TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.

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      Income TaxApril 29, 2026Case LawsAT
      Under TNMM, comparables engaged in trading of medical equipment were retained where product identity was not required and the assessee had not challenged the TPO's search keywords. MDD Medical Systems Pvt. Ltd. and RMD Mediaids Ltd. were not excluded on the basis of alleged support-services activity, research and development, or product dissimilarity because their financials indicated product sales and similar trading functions. QMS Medical Allied Services Pvt. Ltd. was not treated as an extraordinary-event comparable merely because of fresh capital infusion, although the Assessing Officer was directed to verify the margin computation. Hoya Medical India Pvt. Ltd. and Hicks Thermometer (India) Pvt. Ltd. were remitted for verification of RPT compliance, filters, and functional profile, with exclusion or inclusion to follow the verified results.
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