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    September 3, 2026   Case Laws Income Tax
    Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
    September 3, 2026   Case Laws Income Tax
    Revisionary jurisdiction fails where back-to-back interest reimbursement creates no taxable income for the intermediary and no Revenue prejudice.
    September 3, 2026   Case Laws Income Tax
    Independent satisfaction in reassessment prevents Board directions from replacing a reasoned belief that income escaped assessment.
    September 3, 2026   Case Laws Income Tax
    Third-party loose sheets supported on-money receipts, while only embedded real-estate profit was taxable at the reduced rate.
    September 3, 2026   Case Laws Income Tax
    Treaty source and make-available rules restrict royalty, service-fee and notional-interest taxation despite transfer-pricing adjustments.
    September 3, 2026   Case Laws Income Tax
    Salary reimbursement without markup avoids TDS disallowance, while unclaimed delayed-deposit interest requires verification before any tax adjustment.
    September 3, 2026   Case Laws Income Tax
    Arm's-length pricing requires prescribed methods; ad hoc reallocation of independently negotiated business-sale agreements was deleted.
    September 3, 2026   Case Laws Income Tax
    TDS Credit After Actual Deduction Protects Rental Income Recipients From Direct Recovery for Tenant-Deductor Default.
    September 3, 2026   Case Laws Customs
    EPCG export obligation discharge certificates evidence compliance, preventing duty demands where related customs bonds are subsequently cancelled.
    September 3, 2026   Case Laws Indian Laws
    Exclusive Economic Zone access requires timely State transit clearances, preventing administrative delay from becoming an unwritten fishing ban.
    September 3, 2026   Case Laws Income Tax
    RBI regulatory penalties may remain deductible where supervisory defaults do not involve offences or prohibited business activities.
    September 3, 2026   Case Laws SEBI
    Professional Clearing Member liability excludes unverified client positions and Trading Member defaults without statutory duty or privity.
    September 3, 2026   Case Laws Customs
    Statutory return of seized goods depends on timely notice, while disputed oral notice compliance requires adjudication on evidence.
    September 3, 2026   Case Laws Customs
    Oral show-cause notices under customs law can preclude automatic release where their validity requires factual determination.
    September 3, 2026   Case Laws Customs
    Oral show-cause notice under customs law can preclude automatic release of detained gold pending factual adjudication.
    September 3, 2026   Case Laws Customs
    Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
    September 3, 2026   Case Laws Customs
    AIFTA dispute resolution cannot bar customs recovery proceedings where treaty mechanisms remain unincorporated into municipal law.
    September 3, 2026   Case Laws Customs
    Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
    September 3, 2026   Case Laws Companies Law
    Contempt undertakings require clear commitments, while foreign money decrees may warrant security pending execution proceedings.
    September 3, 2026   Case Laws IBC
    Provident fund claims during CIRP cannot bypass moratorium, resolution-plan extinguishment, or corporate debtor immunity for pre-CIRP defaults.
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September 3, 2026   Case Laws Income Tax
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from original return.
September 3, 2026   Case Laws Income Tax
Revisionary jurisdiction fails where back-to-back interest reimbursement creates no taxable income for the intermediary and no Revenue prejudice.
September 3, 2026   Case Laws Income Tax
Independent satisfaction in reassessment prevents Board directions from replacing a reasoned belief that income escaped assessment.
September 3, 2026   Case Laws Income Tax
Third-party loose sheets supported on-money receipts, while only embedded real-estate profit was taxable at the reduced rate.
September 3, 2026   Case Laws Income Tax
Treaty source and make-available rules restrict royalty, service-fee and notional-interest taxation despite transfer-pricing adjustments.
September 3, 2026   Case Laws Income Tax
Salary reimbursement without markup avoids TDS disallowance, while unclaimed delayed-deposit interest requires verification before any tax adjustment.
September 3, 2026   Case Laws Income Tax
Arm's-length pricing requires prescribed methods; ad hoc reallocation of independently negotiated business-sale agreements was deleted.
September 3, 2026   Case Laws Income Tax
TDS Credit After Actual Deduction Protects Rental Income Recipients From Direct Recovery for Tenant-Deductor Default.
September 3, 2026   Case Laws Customs
EPCG export obligation discharge certificates evidence compliance, preventing duty demands where related customs bonds are subsequently cancelled.
September 3, 2026   Case Laws Indian Laws
Exclusive Economic Zone access requires timely State transit clearances, preventing administrative delay from becoming an unwritten fishing ban.
September 3, 2026   Case Laws Income Tax
RBI regulatory penalties may remain deductible where supervisory defaults do not involve offences or prohibited business activities.
September 3, 2026   Case Laws SEBI
Professional Clearing Member liability excludes unverified client positions and Trading Member defaults without statutory duty or privity.
September 3, 2026   Case Laws Customs
Statutory return of seized goods depends on timely notice, while disputed oral notice compliance requires adjudication on evidence.
September 3, 2026   Case Laws Customs
Oral show-cause notices under customs law can preclude automatic release where their validity requires factual determination.
September 3, 2026   Case Laws Customs
Oral show-cause notice under customs law can preclude automatic release of detained gold pending factual adjudication.
September 3, 2026   Case Laws Customs
Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration.
September 3, 2026   Case Laws Customs
AIFTA dispute resolution cannot bar customs recovery proceedings where treaty mechanisms remain unincorporated into municipal law.
September 3, 2026   Case Laws Customs
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs presentation.
September 3, 2026   Case Laws Companies Law
Contempt undertakings require clear commitments, while foreign money decrees may warrant security pending execution proceedings.
September 3, 2026   Case Laws IBC
Provident fund claims during CIRP cannot bypass moratorium, resolution-plan extinguishment, or corporate debtor immunity for pre-CIRP defaults.

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Home › Highlights › DGFT › 2026 › September, 2026 › This
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DGFT

Automated issuance of Free Sale and Commerce Certificates is...

Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applications.

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DGFT September 1, 2026 Circulars
Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporter applications concerning items outside the Drugs & Cosmetics Act, 1940. The system-driven, risk-based workflow replaces routine manual verification and approval by Regional Authorities, supporting paperless processing and faster turnaround. Applications that require verification or do not meet automated processing parameters will continue to undergo manual processing. Auto-approved applications may also be flagged subsequently for Regional Authority review under the system's risk-management parameters.
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Acts Income Tax
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