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    May 16, 2026   Case LawsGST
    Advance ruling scope limited: documentary sufficiency for SEZ authorised operations falls outside section 97 jurisdiction.
    May 16, 2026   Case LawsGST
    Tariff classification of AAC bricks turns on ceramic character, with heading 6810 preferred over tariff item 69041000.
    May 16, 2026   Case LawsGST
    Input tax credit allowed for concrete VCV tower treated as structural support of plant and machinery, not blocked civil construction.
    May 16, 2026   Case LawsIncome Tax
    Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
    May 16, 2026   Case LawsIncome Tax
    Stamp duty valuation governed reassessment limitation, and the extended period applied because the petitioner's share crossed the threshold.
    May 16, 2026   Case LawsIncome Tax
    Reassessment limitation upheld where response time was excluded under section 149 and survey material qualified as an asset.
    May 16, 2026   Case LawsIncome Tax
    Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
    May 16, 2026   Case LawsIncome Tax
    Treaty benefit for separate capital gains sources allowed; DTAA-exempt share gains cannot be forced into Act-based loss set-off.
    May 16, 2026   Case LawsIncome Tax
    TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
    May 16, 2026   Case LawsIncome Tax
    Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
    May 16, 2026   Case LawsIncome Tax
    Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
    May 16, 2026   Case LawsIncome Tax
    Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
    May 16, 2026   Case LawsIncome Tax
    Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
    May 16, 2026   Case LawsIncome Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    May 16, 2026   Case LawsIncome Tax
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    May 16, 2026   Case LawsBenami Property
    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    May 16, 2026   Case LawsCustoms
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    May 16, 2026   Case LawsCustoms
    Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
    May 16, 2026   Case LawsCustoms
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case LawsCustoms
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
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    May 16, 2026   Case Laws GST
    Advance ruling scope limited: documentary sufficiency for SEZ authorised operations falls outside section 97 jurisdiction.
    May 16, 2026   Case Laws GST
    Tariff classification of AAC bricks turns on ceramic character, with heading 6810 preferred over tariff item 69041000.
    May 16, 2026   Case Laws GST
    Input tax credit allowed for concrete VCV tower treated as structural support of plant and machinery, not blocked civil construction.
    May 16, 2026   Case Laws Income Tax
    Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
    May 16, 2026   Case Laws Income Tax
    Stamp duty valuation governed reassessment limitation, and the extended period applied because the petitioner's share crossed the threshold.
    May 16, 2026   Case Laws Income Tax
    Reassessment limitation upheld where response time was excluded under section 149 and survey material qualified as an asset.
    May 16, 2026   Case Laws Income Tax
    Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
    May 16, 2026   Case Laws Income Tax
    Treaty benefit for separate capital gains sources allowed; DTAA-exempt share gains cannot be forced into Act-based loss set-off.
    May 16, 2026   Case Laws Income Tax
    TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
    May 16, 2026   Case Laws Income Tax
    Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
    May 16, 2026   Case Laws Income Tax
    Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
    May 16, 2026   Case Laws Income Tax
    Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
    May 16, 2026   Case Laws Income Tax
    Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
    May 16, 2026   Case Laws Income Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    May 16, 2026   Case Laws Income Tax
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    May 16, 2026   Case Laws Benami Property
    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    May 16, 2026   Case Laws Customs
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    May 16, 2026   Case Laws Customs
    Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.
    May 16, 2026   Case Laws Customs
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case Laws Customs
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.

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

      Sugar exports under ITC (HS) Codes 1701 14 90 and 1701 99 90 are...

      Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.

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      DGFTMay 15, 2026Notifications
      Sugar exports under ITC (HS) Codes 1701 14 90 and 1701 99 90 are amended from "Restricted" to "Prohibited" with immediate effect until 30 September 2026 or further orders, whichever is earlier. The prohibition does not apply to exports to the EU and USA under CXL and TRQ quotas, exports under the Advance Authorisation Scheme, government-approved exports to meet another country's food security needs, or consignments already in the export pipeline before publication, including loading commenced, vessels berthed or anchored with shipping bills filed, or goods handed over to Customs/Custodian and electronically registered. If the prohibition is not extended beyond 30 September 2026, the policy reverts to "Restricted".
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