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    April 24, 2026   CircularsCustoms
    Disposal of seized e-waste by incineration invites quotations from registered recyclers and dismantlers for airport stock.
    April 24, 2026   Case LawsGST
    Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
    April 24, 2026   Case LawsGST
    Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
    April 24, 2026   Case LawsGST
    Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
    April 24, 2026   Case LawsGST
    GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
    April 24, 2026   Case LawsGST
    Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
    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.
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    April 24, 2026   Circulars Customs
    Disposal of seized e-waste by incineration invites quotations from registered recyclers and dismantlers for airport stock.
    April 24, 2026   Case Laws GST
    Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
    April 24, 2026   Case Laws GST
    Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
    April 24, 2026   Case Laws GST
    Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
    April 24, 2026   Case Laws GST
    GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
    April 24, 2026   Case Laws GST
    Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
    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.

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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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