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    May 15, 2026   Case LawsIncome Tax
    Reasoned stay orders are mandatory in tax demand cases; unreasoned instalment directions were set aside and remitted for fresh consideration.
    May 15, 2026   Case LawsIncome Tax
    Debatable expenditure disallowance cannot by itself justify penalty for under-reporting where no inaccurate particulars were furnished.
    May 15, 2026   Case LawsIncome Tax
    Ad hoc disallowance and bogus purchase additions deleted or restricted where records, banking payments, and sales were supported.
    May 15, 2026   Case LawsIncome Tax
    Capital gains computation under stamp duty valuation provisions requires verification of the true property transaction before any addition is made.
    May 15, 2026   Case LawsIncome Tax
    Genuine sales supported by records defeat bogus-sales addition and estimated profit on alleged partnership firm transactions.
    May 15, 2026   Case LawsIncome Tax
    Reclassification of loan balances and tax entries as book adjustments held outside sections 68 and 41(1).
    May 15, 2026   Case LawsIncome Tax
    Weighted deduction under section 35(2AB): Form 3CL must guide quantification and cannot be treated as additional evidence in rectification.
    May 15, 2026   Case LawsIncome Tax
    Actual agricultural use governs section 54B exemption, and revenue records alone cannot prove the claim without supporting evidence.
    May 15, 2026   Case LawsIncome Tax
    Commercial expediency upheld for professional fees linked to OFAC-sensitive imports; disallowance deleted as genuine business expenditure.
    May 15, 2026   Case LawsIncome Tax
    Capital gains computation corrected for year mismatch, duplicate sale entry, and co-owner's one-fifth share in sale consideration.
    May 15, 2026   Case LawsIncome Tax
    Incriminating material and protective addition principles defeat estimated commission and unexplained expenditure additions in search assessment.
    May 15, 2026   Case LawsIncome Tax
    Capital gains on development agreement fail where only a limited construction licence is granted and no effective transfer occurs.
    May 15, 2026   Case LawsIncome Tax
    Business expenditure claims turn on project-cost allocation, proof of trade purpose, and nexus with business activity.
    May 15, 2026   Case LawsCustoms
    Electronic evidence, origin certificates and customs valuation failed; the demand and related penalties could not survive.
    May 15, 2026   Case LawsCustoms
    Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.
    May 15, 2026   Case LawsCustoms
    MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
    May 15, 2026   Case LawsCustoms
    Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
    May 15, 2026   Case LawsCustoms
    Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
    May 15, 2026   Case LawsCompanies Law
    Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impe...
    May 15, 2026   Case LawsMoney Laundering
    PMLA bail principles support release after investigation ends, complaint is filed, and continued custody lacks justification.
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    May 15, 2026   Case Laws Income Tax
    Reasoned stay orders are mandatory in tax demand cases; unreasoned instalment directions were set aside and remitted for fresh consideration.
    May 15, 2026   Case Laws Income Tax
    Debatable expenditure disallowance cannot by itself justify penalty for under-reporting where no inaccurate particulars were furnished.
    May 15, 2026   Case Laws Income Tax
    Ad hoc disallowance and bogus purchase additions deleted or restricted where records, banking payments, and sales were supported.
    May 15, 2026   Case Laws Income Tax
    Capital gains computation under stamp duty valuation provisions requires verification of the true property transaction before any addition is made.
    May 15, 2026   Case Laws Income Tax
    Genuine sales supported by records defeat bogus-sales addition and estimated profit on alleged partnership firm transactions.
    May 15, 2026   Case Laws Income Tax
    Reclassification of loan balances and tax entries as book adjustments held outside sections 68 and 41(1).
    May 15, 2026   Case Laws Income Tax
    Weighted deduction under section 35(2AB): Form 3CL must guide quantification and cannot be treated as additional evidence in rectification.
    May 15, 2026   Case Laws Income Tax
    Actual agricultural use governs section 54B exemption, and revenue records alone cannot prove the claim without supporting evidence.
    May 15, 2026   Case Laws Income Tax
    Commercial expediency upheld for professional fees linked to OFAC-sensitive imports; disallowance deleted as genuine business expenditure.
    May 15, 2026   Case Laws Income Tax
    Capital gains computation corrected for year mismatch, duplicate sale entry, and co-owner's one-fifth share in sale consideration.
    May 15, 2026   Case Laws Income Tax
    Incriminating material and protective addition principles defeat estimated commission and unexplained expenditure additions in search assessment.
    May 15, 2026   Case Laws Income Tax
    Capital gains on development agreement fail where only a limited construction licence is granted and no effective transfer occurs.
    May 15, 2026   Case Laws Income Tax
    Business expenditure claims turn on project-cost allocation, proof of trade purpose, and nexus with business activity.
    May 15, 2026   Case Laws Customs
    Electronic evidence, origin certificates and customs valuation failed; the demand and related penalties could not survive.
    May 15, 2026   Case Laws Customs
    Provisional release of seized imported goods allowed on safeguards, while customs adjudication remains open and independent.
    May 15, 2026   Case Laws Customs
    MEIS duty credit scrips validly discharged past customs duty for cesses; cash recovery was barred as double recovery.
    May 15, 2026   Case Laws Customs
    Cross-examination and valid certificates of origin defeated the Revenue's case, leading to dismissal of the appeals.
    May 15, 2026   Case Laws Customs
    Mineral water classification under HSN 22011010 confirms 5 per cent GST for unsweetened, unflavoured bottled water.
    May 15, 2026   Case Laws Companies Law
    Proportionality in company penalty quantification requires aggravating and mitigating factors; mechanical multiplication of director liability is impermissible.
    May 15, 2026   Case Laws Money Laundering
    PMLA bail principles support release after investigation ends, complaint is filed, and continued custody lacks justification.

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      Home› Highlights › DGFT › 2026 › May, 2026 › This
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      DGFT

      Para 2.88(a) of the Handbook of Procedures 2023 is amended to...

      Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.

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      DGFTMay 12, 2026Circulars
      Para 2.88(a) of the Handbook of Procedures 2023 is amended to add the India-United Kingdom Comprehensive Economic and Trade Agreement to the of FTAs, and Para 2.91(e) is amended to allow Certificates of Origin under India-UK CETA and India-EFTA TEPA to be obtained on the basis of exporter self-declaration, as well as through authorised agencies. The amendment simplifies origin certification for covered exporters by recognising self-declaration as an additional mode for issuance of the Certificate of Origin.
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      ActsIncome Tax
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