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 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
  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.
Relevance Default Date
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.
    Customs broker penalty and post-resolution tax claims fail where no proved contravention and resolution plan extinguishes dues
    Knowledge of contraband goods is essential before penalising a customs broker for factory-sealed export consignments.
    Finality of possession under insolvency proceedings bars reopening access claims, while third parties may seek independent relief.
    Written acknowledgment and co-extensive guarantor liability kept insolvency action within limitation despite "without prejudice" wording.
    Limitation in insolvency proceedings extended by acknowledgments and recovery certificate; substituted legal heir could continue the pending appeal.
    April 2, 2026   Case Laws Money Laundering
    PMLA provisional attachment of tainted assets, continuing offence and limitation exclusions shape enforcement scope
    Works contract taxation turns on commercial use, taxable value exclusions, and notice requirements after business conversion.
❯❯
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:

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

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

DIGIT data entry has been revised to ensure uniform...

DIGIT offence case reporting revised with mandatory classification rules, stage-wise entry deadlines, and nodal oversight requirements.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs June 19, 2026 Circulars
DIGIT data entry has been revised to ensure uniform classification, mandatory capture, and timely updating of offence cases. Only specified offence cases are to be entered, namely outright smuggling, commercial fraud, and NDPS/Wildlife and allied Act cases, with classification governed by the principal statute booked; minor cases below prescribed value thresholds and audit detections need not be entered, though reward eligibility still requires entry. Entry is required at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication, and prosecution, with strict timelines generally running from 5 days or by the 5th day of the following month. The instruction also prescribes detailed user data capture, nodal officer administration, and reconciliation of DIGIT with MPR.

Topics

Acts Income Tax