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 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
  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.
RelevanceDefaultDate
    May 20, 2026   Case LawsIncome Tax
    Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
    May 20, 2026   Case LawsIncome Tax
    Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
    May 20, 2026   Case LawsIncome Tax
    Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
    May 20, 2026   Case LawsIncome Tax
    Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
    May 20, 2026   Case LawsIncome Tax
    Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
    May 20, 2026   Case LawsIncome Tax
    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
    May 20, 2026   Case LawsIncome Tax
    Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
    May 20, 2026   Case LawsIncome Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case LawsIncome Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case LawsIncome Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case LawsIncome Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
    May 20, 2026   Case LawsCustoms
    Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
    May 20, 2026   Case LawsCustoms
    SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
    May 20, 2026   Case LawsCustoms
    Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.
    May 20, 2026   Case LawsCustoms
    Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.
    May 20, 2026   Case LawsCustoms
    Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
    May 20, 2026   Case LawsCustoms
    Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
    May 20, 2026   Case LawsIBC
    Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
    May 20, 2026   Case LawsIBC
    Cash collateral adjustment does not erase default; Section 7 insolvency application restored for fresh consideration.
    May 20, 2026   Case LawsIBC
    Recall of merits order rejected where party participated; limitation under IBC not saved by belated recall or writ proceedings.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    May 20, 2026   Case Laws Income Tax
    Commercial expediency in group funding supports interest deduction and limits corporate guarantee fee attribution.
    May 20, 2026   Case Laws Income Tax
    Special search assessment overrides reassessment where reopening is based solely on third-party search material and no satisfaction note exists
    May 20, 2026   Case Laws Income Tax
    Borrowed satisfaction and invalid scrutiny notice made the reassessment unsustainable and the assessment order was quashed.
    May 20, 2026   Case Laws Income Tax
    Penalty under section 270A requires the exact limb of under-reporting or misreporting to be specified in the notice and order.
    May 20, 2026   Case Laws Income Tax
    Charitable status for a statutory port board upheld; surplus and user charges did not destroy exemption under general public utility.
    May 20, 2026   Case Laws Income Tax
    Third-party search material cannot sustain penalty without corroboration; ITAT deleted misreporting penalties based on disputed electronic records.
    May 20, 2026   Case Laws Income Tax
    Reassessment invalid for want of proper sanction and a genuine reason to believe; delayed cross-objections were not admitted.
    May 20, 2026   Case Laws Income Tax
    Identity, creditworthiness and telescoping upheld as loan additions fall and only reduced interest disallowance survives.
    May 20, 2026   Case Laws Income Tax
    Gratuity, tax deduction and MAT adjustments: Tribunal applies section 40(a)(ia), Ind AS transition rules and book-profit limits.
    May 20, 2026   Case Laws Income Tax
    Explained NRE remittances defeat unexplained investment additions where foreign income and savings are duly evidenced.
    May 20, 2026   Case Laws Income Tax
    Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign travel.
    May 20, 2026   Case Laws Customs
    Section 138B compliance and proof of knowledge are essential before penalty for dealing with confiscable goods can stand.
    May 20, 2026   Case Laws Customs
    SEZ supply duty levy fails where statutory scheme excludes customs duty, with consequential interest and penalties also set aside.
    May 20, 2026   Case Laws Customs
    Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.
    May 20, 2026   Case Laws Customs
    Confiscation and IPR infringement in customs: non-infringing goods released, counterfeit goods absolutely confiscated, penalty reduced.
    May 20, 2026   Case Laws Customs
    Mixed iron ore consignments must be classified as a whole, while declared export values govern final self-assessment.
    May 20, 2026   Case Laws Customs
    Customs Broker due diligence upheld where valid GST registration existed on export date, restoring the licence.
    May 20, 2026   Case Laws IBC
    Finality of rehabilitation orders bars reopened tax exemption claims where the State expressly refused consent to the concession clause.
    May 20, 2026   Case Laws IBC
    Cash collateral adjustment does not erase default; Section 7 insolvency application restored for fresh consideration.
    May 20, 2026   Case Laws IBC
    Recall of merits order rejected where party participated; limitation under IBC not saved by belated recall or writ proceedings.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Customs › 2026 › June, 2026 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      Syama Prasad Mookerjee Port, formerly Kolkata Port Trust, is...

      Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsJune 8, 2026Circulars
      Syama Prasad Mookerjee Port, formerly Kolkata Port Trust, is appointed as custodian for import, export and transshipped goods handled at the Haldia Dock Complex. The notice is issued under Section 45 of the Customs Act, 1962, and gives the port custody responsibility for goods handled at that terminal.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔