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    May 8, 2026   Case LawsGST
    Personal hearing requirement under GST natural justice led to quashing of an ex parte assessment order
    May 8, 2026   Case LawsGST
    Deemed withdrawal of GST assessment ends garnishee recovery once returns are filed and dues are paid, subject to verification.
    May 8, 2026   Case LawsGST
    GST on leasehold rights and land development cost upheld as taxable supply of service
    May 8, 2026   Case LawsIncome Tax
    TDS on land acquisition compensation barred where arbitral award crystallises into a judgment debt payable in full
    May 8, 2026   Case LawsIncome Tax
    Revision under section 263 turns on whether assessment enquiry was made, not a substantial question of law.
    May 8, 2026   Case LawsIncome Tax
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    May 8, 2026   Case LawsIncome Tax
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    May 8, 2026   Case LawsIncome Tax
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    May 8, 2026   Case LawsIncome Tax
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    May 8, 2026   Case LawsIncome Tax
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    May 8, 2026   Case LawsIncome Tax
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    May 8, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    May 8, 2026   Case LawsIncome Tax
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    May 8, 2026   Case LawsIncome Tax
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    May 8, 2026   Case LawsIncome Tax
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
    May 8, 2026   Case LawsCustoms
    Evidentiary linkage required for export penalty claims; CESTAT set aside freight forwarder penalties based on presumptions alone.
    May 8, 2026   Case LawsIBC
    Pre-existing dispute defeats Section 9 insolvency claim where contemporaneous grievances show a plausible defence to post-CIRP charges.
    May 8, 2026   Case LawsIBC
    Pre-existing dispute defeats Section 9 insolvency admission where liability is denied and contractual defects are already on record.
    May 8, 2026   Case LawsIndian Laws
    Statutory presumption in cheque dishonour cases upheld; bank records and notice service proved liability, and revision found no perversity.
    May 8, 2026   Case LawsMoney Laundering
    Woman accused under PMLA granted bail as statutory protection, prolonged custody, and parity with co-accused all applied.
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    May 8, 2026   Case Laws GST
    Personal hearing requirement under GST natural justice led to quashing of an ex parte assessment order
    May 8, 2026   Case Laws GST
    Deemed withdrawal of GST assessment ends garnishee recovery once returns are filed and dues are paid, subject to verification.
    May 8, 2026   Case Laws GST
    GST on leasehold rights and land development cost upheld as taxable supply of service
    May 8, 2026   Case Laws Income Tax
    TDS on land acquisition compensation barred where arbitral award crystallises into a judgment debt payable in full
    May 8, 2026   Case Laws Income Tax
    Revision under section 263 turns on whether assessment enquiry was made, not a substantial question of law.
    May 8, 2026   Case Laws Income Tax
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    May 8, 2026   Case Laws Income Tax
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    May 8, 2026   Case Laws Income Tax
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    May 8, 2026   Case Laws Income Tax
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    May 8, 2026   Case Laws Income Tax
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    May 8, 2026   Case Laws Income Tax
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    May 8, 2026   Case Laws Income Tax
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    May 8, 2026   Case Laws Income Tax
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    May 8, 2026   Case Laws Income Tax
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    May 8, 2026   Case Laws Income Tax
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
    May 8, 2026   Case Laws Customs
    Evidentiary linkage required for export penalty claims; CESTAT set aside freight forwarder penalties based on presumptions alone.
    May 8, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency claim where contemporaneous grievances show a plausible defence to post-CIRP charges.
    May 8, 2026   Case Laws IBC
    Pre-existing dispute defeats Section 9 insolvency admission where liability is denied and contractual defects are already on record.
    May 8, 2026   Case Laws Indian Laws
    Statutory presumption in cheque dishonour cases upheld; bank records and notice service proved liability, and revision found no perversity.
    May 8, 2026   Case Laws Money Laundering
    Woman accused under PMLA granted bail as statutory protection, prolonged custody, and parity with co-accused all applied.

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

      CBIC extends the validity of multiple Customs circulars issued...

      Customs circular validity extended to keep maritime relief measures in force amid Strait of Hormuz disruptions.

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      CustomsMay 5, 2026Circulars
      CBIC extends the validity of multiple Customs circulars issued under Section 143AA in response to ongoing disruption in maritime routes caused by the closure of the Strait of Hormuz. The facilities granted under Circular Nos. 09/2026, 10/2026, 12/2026, 15/2026, 19/2026 and 21/2026-Customs will continue up to 15 May 2026, while all other terms and conditions in those circulars remain unchanged.
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      ActsIncome Tax
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