Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    February 26, 2026   Case Laws Income Tax
    Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
    February 26, 2026   Case Laws Income Tax
    Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
    February 26, 2026   Case Laws Income Tax
    Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
    February 26, 2026   Case Laws Income Tax
    Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
    February 26, 2026   Case Laws Income Tax
    Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
    February 26, 2026   Case Laws Income Tax
    Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
    February 26, 2026   Case Laws Income Tax
    Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
    February 26, 2026   Case Laws Income Tax
    Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
    February 26, 2026   Case Laws Income Tax
    Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
    February 26, 2026   Case Laws Benami Property
    Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
    February 26, 2026   Case Laws Customs
    Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
    February 26, 2026   Case Laws Customs
    Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
    February 26, 2026   Case Laws Customs
    Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
    February 26, 2026   Case Laws Companies Law
    Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
    February 26, 2026   Case Laws IBC
    Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
    February 26, 2026   Case Laws IBC
    Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
    February 26, 2026   Case Laws IBC
    Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
    February 26, 2026   Case Laws FEMA
    Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
    February 26, 2026   Case Laws FEMA
    Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
    February 26, 2026   Case Laws Money Laundering
    Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
February 26, 2026   Case Laws Income Tax
Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
February 26, 2026   Case Laws Income Tax
Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
February 26, 2026   Case Laws Income Tax
Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assessment.
February 26, 2026   Case Laws Income Tax
Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
February 26, 2026   Case Laws Income Tax
Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
February 26, 2026   Case Laws Income Tax
Trust purchase prohibition: tribunal found exemption preserved where sellers lacked substantial interest or control in the investee.
February 26, 2026   Case Laws Income Tax
Service of assessment order failed due to e filing upload error and no proof of postal service, resulting in appeal allowed.
February 26, 2026   Case Laws Income Tax
Transfer Pricing Comparable Selection: specified comparables ordered included, one excluded for functional dissimilarity and ECB interest deleted.
February 26, 2026   Case Laws Income Tax
Possession as transfer: acquisition year fixed for CII and construction-cost deduction allowed by parity with co owners.
February 26, 2026   Case Laws Benami Property
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets as estate property.
February 26, 2026   Case Laws Customs
Issue Estoppel limits appellate re examination; appellate authority cannot revisit its appellate order when granting consequential relief.
February 26, 2026   Case Laws Customs
Verification of origin and provisional release: court permits provisional release against bank guarantee while origin verification proceeds.
February 26, 2026   Case Laws Customs
Interest on delayed refunds runs from the day after three months of the refund application, irrespective of later sanction.
February 26, 2026   Case Laws Companies Law
Joinder and amendment of pleadings secure the right to adjudication on merits by permitting rectification of the cause title.
February 26, 2026   Case Laws IBC
Transactions During Moratorium: restoration of unauthorised receipts to the liquidation estate upheld despite belated criminal allegations.
February 26, 2026   Case Laws IBC
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invocation.
February 26, 2026   Case Laws IBC
Default on interest triggers acceleration of debt and permits admission of insolvency petition; further tribunal proceedings directed.
February 26, 2026   Case Laws FEMA
Retraction of confession rejected where delayed and uncorroborated; corroboration sustained, confiscation upheld and penalty reduced.
February 26, 2026   Case Laws FEMA
Continuing Liability of Struck Off Companies persists; pre deposit noncompliance sustains penalty and appellate reduction may adjust individual fines.
February 26, 2026   Case Laws Money Laundering
Definition of proceeds of crime requires nexus to a scheduled offence; absence of prima facie nexus supported grant of bail.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
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.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs May 5, 2026 Circulars
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.
View Source View

Topics

Acts Income Tax
Next ➔