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
    Convertible debentures treated as equity, no transition amount under MAT, and Rule 8D disallowance failed for lack of satisfaction.
    Inoperative PAN triggers higher TDS, but liability may be avoided if the seller disclosed the transaction and paid due tax.
    Rectification of apparent error allowed where notional cost substitution for section 80-IB(10) deduction was held legally impermissible.
    Transfer-linked expenses and acquisition cost rules: travel claims remanded, deposits and loan interest allowed in capital gains computation.
    Best judgment assessment must be based on fair estimation; arbitrary profit rate rejected and income recomputed at 7 per cent.
    Discretionary penalty for foreign asset non-disclosure rejected where omission was bona fide and funds were fully disclosed.
    Tenancy rights surrender receipts remain capital in nature and cannot be taxed under other sources despite acquisition-cost disputes.
    Artificial volume and price rigging justified commission income estimation at 5%, restoring the assessment addition.
    Debatable deduction claim under section 80IB(10) could not justify penalty for inaccurate particulars.
    Depreciable asset gains remain long-term for tax-rate purposes while section 50 governs only computation and written down value
    Capital receipt treatment for settlement compensation: Tribunal excludes payment for giving up a right to sue from taxability.
    Food testing kits classification rejected as diagnostic kits exemption failed, extended limitation and penalties upheld.
    Misdeclaration and undervaluation in aluminium imports led to reclassification, partial duty demand, and selective penalty relief.
    Look Out Circular restraint after investigation must meet proportionality and concrete necessity before curbing travel abroad.
    IBC clean slate principle bars recovery of pre-CIRP electricity dues after resolution plan approval.
    Pre-existing dispute failed where emails and cheques acknowledged liability; insolvency admission followed despite a section 10A objection.
    May 23, 2026   Case LawsLaw of Competition
    Prima facie competition threshold failed where allegations of unfair pricing and preferential treatment lacked substantiating market data.
    Freezing of bank accounts under money-laundering law requires proof of proceeds of crime and a reasoned finding of nexus.
    Stock transfer, not inter-State sale, depends on prior contract of sale and depot-level appropriation of goods.
    Pre-pack insolvency valuation rules tightened with fixed timelines, stricter valuer disqualifications, and revised fair and liquidation value methods.
❯❯
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

      Anti-dumping duty is imposed on bottle-grade polyethylene...

      Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsJune 22, 2026Notifications
      Anti-dumping duty is imposed on bottle-grade polyethylene terephthalate resin having intrinsic viscosity of 0.72 decilitres per gram or higher, excluding recycled PET resin, after the review found positive and significant dumping and injury margins, increased imports despite existing duties, and price undercutting that was likely to continue causing injury. The duty applies to imports of the subject goods from China, including goods exported from any country into China-origin supply chains, and to goods originating in any country other than China but exported from China, at the specified rate per metric tonne in USD, payable in Indian currency. The duty is levied for five years from publication, unless revoked, superseded or amended earlier.

      Topics

      ActsIncome Tax