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    April 24, 2026   Case LawsIncome Tax
    Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
    April 24, 2026   Case LawsIncome Tax
    Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
    April 24, 2026   Case LawsIncome Tax
    Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
    April 24, 2026   Case LawsIncome Tax
    Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
    April 24, 2026   Case LawsIncome Tax
    Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
    April 24, 2026   Case LawsIncome Tax
    Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
    April 24, 2026   Case LawsIncome Tax
    CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
    April 24, 2026   Case LawsIncome Tax
    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
    April 24, 2026   Case LawsIncome Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
    April 24, 2026   Case LawsIncome Tax
    Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
    April 24, 2026   Case LawsIncome Tax
    Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
    April 24, 2026   Case LawsIncome Tax
    Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
    April 24, 2026   Case LawsIncome Tax
    Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
    April 24, 2026   Case LawsIncome Tax
    Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
    April 24, 2026   Case LawsIncome Tax
    Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
    April 24, 2026   Case LawsIncome Tax
    Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
    April 24, 2026   Case LawsCustoms
    Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
    April 24, 2026   Case LawsCustoms
    Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.
    April 24, 2026   Case LawsCustoms
    DIN compliance in departmental orders is mandatory; an order issued without it was set aside and remanded.
    April 24, 2026   Case LawsCustoms
    Strict construction of customs exemption and prospective IGST interest levy shape duty, classification, and penalty relief.
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    April 24, 2026   Case Laws Income Tax
    Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
    April 24, 2026   Case Laws Income Tax
    Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
    April 24, 2026   Case Laws Income Tax
    Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
    April 24, 2026   Case Laws Income Tax
    Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
    April 24, 2026   Case Laws Income Tax
    Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
    April 24, 2026   Case Laws Income Tax
    Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
    April 24, 2026   Case Laws Income Tax
    CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
    April 24, 2026   Case Laws Income Tax
    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
    April 24, 2026   Case Laws Income Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
    April 24, 2026   Case Laws Income Tax
    Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
    April 24, 2026   Case Laws Income Tax
    Stock-in-trade land sale cannot attract section 50C where the transaction is already accepted as business income.
    April 24, 2026   Case Laws Income Tax
    Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inadequate.
    April 24, 2026   Case Laws Income Tax
    Retrospective omission of specified domestic transaction provision invalidated transfer pricing adjustment and confirmed SEZ deduction eligibility.
    April 24, 2026   Case Laws Income Tax
    Statutory exemption for Agricultural Produce Marketing Committee income cannot be denied because of an incorrect PAN status entry.
    April 24, 2026   Case Laws Income Tax
    Amalgamation bars continuation of tax deductions under sections 80IA and 80JJAA when business is transferred by reorganisation.
    April 24, 2026   Case Laws Income Tax
    Article 8 India-France DTAA: collection charges taxable, while technical handling income, interest and commission stayed within treaty protection.
    April 24, 2026   Case Laws Customs
    Alternate remedy bars customs writs; non-communication of time extension under Section 28(9) was not fatal.
    April 24, 2026   Case Laws Customs
    Preferential duty benefit under a free trade agreement cannot rest on a superseded public notice; reassessment ordered.
    April 24, 2026   Case Laws Customs
    DIN compliance in departmental orders is mandatory; an order issued without it was set aside and remanded.
    April 24, 2026   Case Laws Customs
    Strict construction of customs exemption and prospective IGST interest levy shape duty, classification, and penalty relief.

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      Home› Highlights › Customs › 2026 › May, 2026 › This
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      Customs

      Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp...

      Customs classification of quicklime confirmed under tariff item 25221000 based on calcium oxide purity and tribunal view upheld.

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      CustomsMay 7, 2026Case LawsSCH
      Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)" were held classifiable as Quicklime under Customs Tariff Item 25221000 because the purity of calcium oxide was less than 98%. The Supreme Court also condoned the delay in filing the SLP and declined to interfere with the Tribunal's view, resulting in dismissal of the civil appeals.
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      ActsIncome Tax
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