Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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 characters0/2000
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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.
RelevanceDefaultDate
    Natural justice breach invalidated an assessment where relied-upon search material was not supplied to the assessee for rebuttal.
    Section 80P deduction upheld for credit co-operative society's bank interest earned on liquidity and operational deposits.
    Concessional corporate tax rate turns on prior-year turnover verification, with remand for examination of audited financials.
    Genuineness of political donation claim under section 80-GGC failed on surrounding facts, so deduction was denied.
    Defective penalty charge under section 270A and bona fide reliance on Form 16 justified deletion of penalty.
    Reassessment notice validity and bogus purchase additions: ITAT upheld reopening, but remanded the purchase dispute for fresh verification.
    Mandatory prior intimation under section 143(1)(a) is required before denying concessional tax treatment in return processing.
    Search-linked reassessment and cross-examination requirements shape Section 68 scrutiny; reassessment upheld, additions remanded for fresh inquiry.
    Valid issuance of reassessment notice must be proved within limitation; section 292BB cannot cure a jurisdictional defect.
    Redevelopment flat exchange falls outside section 56(2)(x), so the deemed income addition was deleted in full.
    Indirect transfer taxation: offshore share sale not taxable in India, so no withholding obligation arose under the then-prevailing law.
    Appellate enhancement without procedure cannot introduce a new head of income after section 54F controversy is resolved.
    Cash payment disallowance under section 40A(3) sustained where the assessee failed to prove the Rule 6DD exception.
    Presumptive taxation and unexplained income: rice trading receipts taxed twice under section 69A were deleted, while unsupported salary claims failed.
    Accumulation exemption under section 11(2) cannot be claimed twice, and unutilised funds become deemed income under section 11(3).
    Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
    Inconclusive laboratory testing prevented final customs classification, leading to remand for fresh testing on all relevant parameters.
    Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
    Certified copy requirement invalidates appeal institution when omitted, and delay condonation cannot cure the foundational defect.
    Court-process delay in uploading orders cannot prejudice compliance with service steps; dismissal for non-service was set aside.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Customs field formations are directed not to seek direct...

      FTP interpretation references must be routed through Customs channels, with direct DGFT correspondence barred and pending clearances minimised.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsJune 4, 2026Circulars
      Customs field formations are directed not to seek direct clarification from DGFT Headquarters or Regional Authorities on interpretation of FTP provisions or policy conditions. Such issues must first be examined at Commissionerate/Zonal level, and only policy-level matters after due examination may be referred to the Board by the concerned Principal Chief Commissioner/Chief Commissioner; commodity-specific issues require prior examination and approval by the concerned National Assessment Centre. Every reference must include concise facts, the provision in question, the field interpretation, the specific point needing clarification, the number of affected cases, whether live consignments are pending, and urgency status. Pending consignments should not be kept on hold solely for interpretational issues, and provisional assessment or other facilitative mechanisms may be used where legally permissible.

      Topics

      ActsIncome Tax