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
    March 18, 2026   Case Laws Income Tax
    Assessment in earlier name upheld where assessee's communications sustained AO's bona fide belief; share premium additions sustained.
    March 18, 2026   Case Laws Income Tax
    DTAA capital gains: derivatives are distinct from shares, so trading gains are taxable in the resident state, not as share alienation.
    March 18, 2026   Case Laws Income Tax
    Reopening of assessment requires objective material with a live nexus to escapement; mere borrowed information or fund rotation is insufficient.
    March 18, 2026   Case Laws Income Tax
    Deduction under 80G: CSR-funded donations meeting statutory conditions and routed via banking channels remain deductible.
    March 18, 2026   Case Laws Income Tax
    Rejection of books of account in derivative trading overturned; turnover based fixed profit estimate found unreasonable and deleted.
    March 18, 2026   Case Laws Income Tax
    Revenue recognition for service contracts must use the straight-line method, so AMC receipts are recognised over the contract period.
    March 18, 2026   Case Laws Income Tax
    Rectification under section 154 without reasons or hearing is unsustainable; deduction under section 10AA must be restored.
    March 18, 2026   Case Laws Income Tax
    TDS credit verification: credits shown in Form 26AS or supported by evidence and indemnity may be allowed only after AO verification.
    March 18, 2026   Case Laws Customs
    Admissibility of Section 108 statements upheld; corroborative forensic digital evidence sustained confiscation and penalties despite parity claim.
    March 18, 2026   Case Laws Customs
    Dutiable goods exclude items subject only to IGST, so SEZ-to-DTA computer clearances cannot be treated as personal imports under 9804.
    March 18, 2026   Case Laws Customs
    Due Diligence Requirement for Customs Brokers - regulatory penalty set aside where parallel proceedings were dropped and importer granted relief.
    March 18, 2026   Case Laws Customs
    Use of Import Export Code by third parties and false declarations attracts confiscation and customs penalties.
    March 18, 2026   Case Laws Customs
    Interpretative classification negates willful suppression, leading to penalties under customs penalty law being set aside.
    March 18, 2026   Case Laws Customs
    Limitation on Customs show cause notices: extended period unavailable where department had prior knowledge, so SCN held time barred.
    March 18, 2026   Case Laws Customs
    Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
    March 18, 2026   Case Laws IBC
    Insolvency eligibility: see-through analysis of de facto control found applicant disqualified, CIRP to continue pending inquiry.
    March 18, 2026   Case Laws IBC
    Presumption of Service: deemed Form B notice and concealment of developments led to dismissal and costs imposed.
    March 18, 2026   Case Laws FEMA
    Mitigation for delayed adjudication reduces penalty though contravention established by documentary and corroborative evidence.
    March 18, 2026   Case Laws FEMA
    Civil penalty liability under FEMA: mens rea not required; penalty reduced and pre-deposit to be adjusted accordingly.
    March 18, 2026   Case Laws FEMA
    Foreign exchange derivative prohibition confirmed; civil penalties apply without mens rea and mitigation reduced the quantified penalty.
❮
❯
❯❯
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
March 18, 2026   Case Laws Income Tax
Assessment in earlier name upheld where assessee's communications sustained AO's bona fide belief; share premium additions sustained.
March 18, 2026   Case Laws Income Tax
DTAA capital gains: derivatives are distinct from shares, so trading gains are taxable in the resident state, not as share alienation.
March 18, 2026   Case Laws Income Tax
Reopening of assessment requires objective material with a live nexus to escapement; mere borrowed information or fund rotation is insufficient.
March 18, 2026   Case Laws Income Tax
Deduction under 80G: CSR-funded donations meeting statutory conditions and routed via banking channels remain deductible.
March 18, 2026   Case Laws Income Tax
Rejection of books of account in derivative trading overturned; turnover based fixed profit estimate found unreasonable and deleted.
March 18, 2026   Case Laws Income Tax
Revenue recognition for service contracts must use the straight-line method, so AMC receipts are recognised over the contract period.
March 18, 2026   Case Laws Income Tax
Rectification under section 154 without reasons or hearing is unsustainable; deduction under section 10AA must be restored.
March 18, 2026   Case Laws Income Tax
TDS credit verification: credits shown in Form 26AS or supported by evidence and indemnity may be allowed only after AO verification.
March 18, 2026   Case Laws Customs
Admissibility of Section 108 statements upheld; corroborative forensic digital evidence sustained confiscation and penalties despite parity claim.
March 18, 2026   Case Laws Customs
Dutiable goods exclude items subject only to IGST, so SEZ-to-DTA computer clearances cannot be treated as personal imports under 9804.
March 18, 2026   Case Laws Customs
Due Diligence Requirement for Customs Brokers - regulatory penalty set aside where parallel proceedings were dropped and importer granted relief.
March 18, 2026   Case Laws Customs
Use of Import Export Code by third parties and false declarations attracts confiscation and customs penalties.
March 18, 2026   Case Laws Customs
Interpretative classification negates willful suppression, leading to penalties under customs penalty law being set aside.
March 18, 2026   Case Laws Customs
Limitation on Customs show cause notices: extended period unavailable where department had prior knowledge, so SCN held time barred.
March 18, 2026   Case Laws Customs
Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance required.
March 18, 2026   Case Laws IBC
Insolvency eligibility: see-through analysis of de facto control found applicant disqualified, CIRP to continue pending inquiry.
March 18, 2026   Case Laws IBC
Presumption of Service: deemed Form B notice and concealment of developments led to dismissal and costs imposed.
March 18, 2026   Case Laws FEMA
Mitigation for delayed adjudication reduces penalty though contravention established by documentary and corroborative evidence.
March 18, 2026   Case Laws FEMA
Civil penalty liability under FEMA: mens rea not required; penalty reduced and pre-deposit to be adjusted accordingly.
March 18, 2026   Case Laws FEMA
Foreign exchange derivative prohibition confirmed; civil penalties apply without mens rea and mitigation reduced the quantified penalty.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2026 › June, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

The Central Government specifies businesses, other than those...

Infrastructure sub-sector businesses specified for Schedule V eligibility under the Income-tax Act, 2025, from Gazette publication.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax June 3, 2026 Notifications
The Central Government specifies businesses, other than those covered by Note 5(d)(i), that are engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors, as qualifying businesses for the purposes of Schedule V, Table Sl. No. 7, of the Income-tax Act, 2025. The notification takes effect from the date of its publication in the Official Gazette.
View Source View

Topics

Acts Income Tax
Next ➔