Loading...

⚠ ✕
❮ 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 6, 2026   Case Laws Income Tax
    Penalty for differing legal characterisation of disclosed income struck down due to lack of fresh satisfaction; appeal allowed.
    February 6, 2026   Case Laws Benami Property
    Explanation to Order 47 Rule 1 CPC review limits and binding precedent govern reviewability; appeal restored and review order set aside
    February 6, 2026   Case Laws Customs
    Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
    February 6, 2026   Case Laws Customs
    Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
    February 6, 2026   Case Laws Customs
    Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
    February 6, 2026   Case Laws Customs
    Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
    February 6, 2026   Case Laws Customs
    Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
    February 6, 2026   Case Laws Customs
    Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
    February 6, 2026   Case Laws IBC
    Suspension under Regulation 23A and administrative delay: proportionality review reduces active suspension to period already served
    February 6, 2026   Case Laws IBC
    Moratorium under SARFAESI and contempt appeal maintainability: guarantor liability not stayed, appeal dismissed as not maintainable.
    February 6, 2026   Case Laws IBC
    Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
    February 6, 2026   Case Laws Service Tax
    Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
    February 6, 2026   Case Laws Service Tax
    Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
    February 6, 2026   Case Laws Central Excise
    Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
    February 6, 2026   Case Laws Service Tax
    Payments to overseas joint venture for business support services ruled not taxable under service tax framework; appeal dismissed
    February 6, 2026   Case Laws Indian Laws
    Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
    February 5, 2026   Notifications Customs
    Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
    February 5, 2026   Circulars SEBI
    Order-to-Trade Ratio framework revised to exempt specified equity option orders and Designated Market Maker algorithmic orders from penalties.
    February 5, 2026   Case Laws GST
    Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
    February 5, 2026   Case Laws GST
    Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff
❮
❯
❯❯
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 6, 2026   Case Laws Income Tax
Penalty for differing legal characterisation of disclosed income struck down due to lack of fresh satisfaction; appeal allowed.
February 6, 2026   Case Laws Benami Property
Explanation to Order 47 Rule 1 CPC review limits and binding precedent govern reviewability; appeal restored and review order set aside
February 6, 2026   Case Laws Customs
Maintainability of demand for imported recycled LDPE granules: demands, penalties and confiscation set aside on procedural deficiencies
February 6, 2026   Case Laws Customs
Monetary threshold for filing appeals: Rs50 lakh rule bars low-value customs duty appeals; appeals dismissed.
February 6, 2026   Case Laws Customs
Import of dried cranberry entitlement affirmed; transferable DFIA relief ordered and lapsed licences directed to be revalidated.
February 6, 2026   Case Laws Customs
Classification of plastic wall panels and mouldings as plastic sheets under 3921, with specified subheadings assigned.
February 6, 2026   Case Laws Customs
Classification of plastic wall panels as decorative plastic sheets, resulting in tariff classification under Chapter 39 heading 3921.
February 6, 2026   Case Laws Customs
Classification of phosphatidylserineenriched lecithin product Sharp PS under Customs Tariff found classifiable under CTI 2923 2090
February 6, 2026   Case Laws IBC
Suspension under Regulation 23A and administrative delay: proportionality review reduces active suspension to period already served
February 6, 2026   Case Laws IBC
Moratorium under SARFAESI and contempt appeal maintainability: guarantor liability not stayed, appeal dismissed as not maintainable.
February 6, 2026   Case Laws IBC
Share application money treated as financial debt; insolvency petition admitted, appeal dismissed and interim deposit ordered refunded.
February 6, 2026   Case Laws Service Tax
Clearing and Forwarding services: service tax on C&F upheld, ancillary demands quashed; remand for limitation and reduced penalty ordered.
February 6, 2026   Case Laws Service Tax
Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalties set aside
February 6, 2026   Case Laws Central Excise
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals allowed
February 6, 2026   Case Laws Service Tax
Payments to overseas joint venture for business support services ruled not taxable under service tax framework; appeal dismissed
February 6, 2026   Case Laws Indian Laws
Extension of arbitrator mandate: Court may extend or modify mandate after expiry; postexpiry awards remain unenforceable.
February 5, 2026   Notifications Customs
Tariff values for edible oils, brass, areca nut, gold and silver updated; substituted tariff tables effective 4 February 2026
February 5, 2026   Circulars SEBI
Order-to-Trade Ratio framework revised to exempt specified equity option orders and Designated Market Maker algorithmic orders from penalties.
February 5, 2026   Case Laws GST
Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
February 5, 2026   Case Laws GST
Pre-deposit requirement for GST tax dispute and bank attachment vacated subject to 25% deposit and setoff

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 ➔