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    May 6, 2026   Case LawsGST
    Employee transportation cost recovery is not a taxable supply when treated as a welfare perquisite outside GST.
    May 6, 2026   Case LawsGST
    Exempt electrical energy supply under rooftop solar arrangement does not require GST registration, subject to unchanged facts and law.
    May 6, 2026   Case LawsGST
    Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
    May 6, 2026   Case LawsGST
    Outdoor catering as composite supply was classified under SAC 996334, attracting mandatory 5 per cent GST without input tax credit.
    May 6, 2026   Case LawsIncome Tax
    Refund adjustment against disputed tax demand must follow prior intimation, and excess recovery beyond 20% needs special justification.
    May 6, 2026   Case LawsIncome Tax
    Section 263 revision fails where enquiry was made, a possible view was taken, and Explanation 2 lacked notice.
    May 6, 2026   Case LawsIncome Tax
    Natural justice barred rectification and refund adjustment without notice; recovery stayed pending expeditious disposal of appeal.
    May 6, 2026   Case LawsIncome Tax
    Unregistered joint development arrangement did not trigger capital gains, as no transfer or real accrual arose in the relevant year.
    May 6, 2026   Case LawsIncome Tax
    Refund claim against adjusted tax demand declined while appeal remained pending; liberty granted to seek refund after disposal.
    May 6, 2026   Case LawsIncome Tax
    Limitation for reassessment notices under the new regime was exceeded, rendering the section 148 notice time-barred.
    May 6, 2026   Case LawsIncome Tax
    Advance tax interest under section 234C cannot be levied before a newly set up business begins operations.
    May 6, 2026   Case LawsIncome Tax
    Reassessment notice barred by limitation and defective approval, making the notice and reassessment void in law.
    May 6, 2026   Case LawsIncome Tax
    Abated search assessments permit fresh claims; lease rentals, section 14A relief, and no notional ALV on unsold stock-in-trade.
    May 6, 2026   Case LawsIncome Tax
    Recorded satisfaction in assessment order is mandatory before penalty under section 271D can be sustained.
    May 6, 2026   Case LawsIncome Tax
    Exemption under section 10(23C)(vi) follows binding prior tribunal orders despite later administrative error
    May 6, 2026   Case LawsIncome Tax
    Telecom tax adjustments: Tribunal deleted multiple disallowances, allowed spectrum amortisation, and rejected section 14A in absence of exempt income.
    May 6, 2026   Case LawsIncome Tax
    Make available test under India-US DTAA failed for manpower support services, so fees for technical services addition was deleted.
    May 6, 2026   Case LawsIncome Tax
    Delayed Form 10IC treated as procedural lapse where option for concessional tax regime was already exercised in return.
    May 6, 2026   Case LawsIncome Tax
    Reasonable cause under section 273B protected the assessee from TDS default penalty under section 272A(2)(g).
    May 6, 2026   Case LawsIncome Tax
    Redevelopment hardship compensation held to be a non-taxable capital receipt; tax on additional carpet area set aside for lack of notice.
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    May 6, 2026   Case Laws GST
    Employee transportation cost recovery is not a taxable supply when treated as a welfare perquisite outside GST.
    May 6, 2026   Case Laws GST
    Exempt electrical energy supply under rooftop solar arrangement does not require GST registration, subject to unchanged facts and law.
    May 6, 2026   Case Laws GST
    Fluid coupling classification prevails over motor vehicle parts entry, with GST applied under Heading 8483.
    May 6, 2026   Case Laws GST
    Outdoor catering as composite supply was classified under SAC 996334, attracting mandatory 5 per cent GST without input tax credit.
    May 6, 2026   Case Laws Income Tax
    Refund adjustment against disputed tax demand must follow prior intimation, and excess recovery beyond 20% needs special justification.
    May 6, 2026   Case Laws Income Tax
    Section 263 revision fails where enquiry was made, a possible view was taken, and Explanation 2 lacked notice.
    May 6, 2026   Case Laws Income Tax
    Natural justice barred rectification and refund adjustment without notice; recovery stayed pending expeditious disposal of appeal.
    May 6, 2026   Case Laws Income Tax
    Unregistered joint development arrangement did not trigger capital gains, as no transfer or real accrual arose in the relevant year.
    May 6, 2026   Case Laws Income Tax
    Refund claim against adjusted tax demand declined while appeal remained pending; liberty granted to seek refund after disposal.
    May 6, 2026   Case Laws Income Tax
    Limitation for reassessment notices under the new regime was exceeded, rendering the section 148 notice time-barred.
    May 6, 2026   Case Laws Income Tax
    Advance tax interest under section 234C cannot be levied before a newly set up business begins operations.
    May 6, 2026   Case Laws Income Tax
    Reassessment notice barred by limitation and defective approval, making the notice and reassessment void in law.
    May 6, 2026   Case Laws Income Tax
    Abated search assessments permit fresh claims; lease rentals, section 14A relief, and no notional ALV on unsold stock-in-trade.
    May 6, 2026   Case Laws Income Tax
    Recorded satisfaction in assessment order is mandatory before penalty under section 271D can be sustained.
    May 6, 2026   Case Laws Income Tax
    Exemption under section 10(23C)(vi) follows binding prior tribunal orders despite later administrative error
    May 6, 2026   Case Laws Income Tax
    Telecom tax adjustments: Tribunal deleted multiple disallowances, allowed spectrum amortisation, and rejected section 14A in absence of exempt income.
    May 6, 2026   Case Laws Income Tax
    Make available test under India-US DTAA failed for manpower support services, so fees for technical services addition was deleted.
    May 6, 2026   Case Laws Income Tax
    Delayed Form 10IC treated as procedural lapse where option for concessional tax regime was already exercised in return.
    May 6, 2026   Case Laws Income Tax
    Reasonable cause under section 273B protected the assessee from TDS default penalty under section 272A(2)(g).
    May 6, 2026   Case Laws Income Tax
    Redevelopment hardship compensation held to be a non-taxable capital receipt; tax on additional carpet area set aside for lack of notice.

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

      Customs has prescribed the procedure for dealing with export...

      Customs procedure for fire-damaged export cargo sets verification, Shipping Bill cancellation, and Back to Town rules.

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      CustomsMay 7, 2026Circulars
      Customs has prescribed the procedure for dealing with export cargo damaged in the fire at JWR CFS on 19.04.2026. Exporters or customs brokers covered by the enclosed list must apply for cancellation or amendment of the Shipping Bill, supported by the checklist and a surveyor's report showing the extent of damage; customs will verify the cargo status, the stage of the Shipping Bill, and that no export benefits have been availed before granting permission. If goods are found undamaged, export may proceed under the existing Shipping Bill. Damaged cargo may also be handled as Back to Town in accordance with the existing 2023 procedure.
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      ActsIncome Tax
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