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
    Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...
    Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
    Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
    Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.
    Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.
    Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.
    Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.
    Overseas services consumed abroad were outside reverse charge tax, and the demand failed on classification and limitation.
    SEZ refund limitation cannot override the SEZ exemption scheme; time-bar rejection of service tax refund was set aside.
    Principal-to-principal cargo space trading is not taxable service; markup alone cannot create service tax liability.
    VCES finality and non-commercial construction classification defeat most service tax demands, while only admitted manpower supply tax survives
    Pan-India SCMTR rollout extends transitional relief and bars penal action for filing difficulties until 31 August 2026.
    Aadhaar authentication for PMLA compliance extended to a new reporting entity under RBI consultation
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts from 1 July 2026.
    EPM compliance support revised with higher MSME reimbursement, two-stage claims, and export-linked instalment release
    Market access support guidelines amended: BSM delegation size cut to 25 and advance grants must be refunded promptly on cancellation.
    Single notice cannot club multiple financial years under GST limitation rules; writ relief remains available for jurisdictional error
    Restoration of cancelled GST registration where return defaults were non-fraudulent and dues were paid on time
    GST personal hearing under Section 75(4) is mandatory when requested or before adverse orders, and denial vitiates adjudication
    Extended limitation under GST upheld for suppression, with ex parte assessments remitted for fresh hearing on conditions
❯❯
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

      Once a fully facilitated Bill of Entry has been granted Out of...

      Out of Charge cargo may be converted from DPD-CFS to DPD-DPD without separate Customs permission.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsJuly 6, 2026Circulars
      Once a fully facilitated Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre, importers need not seek separate Customs permission to convert delivery from DPD-CFS to DPD-DPD. Shipping lines and terminals may act on the importer's request and effect the conversion, reflecting that Customs responsibility for the cargo ceases after OOC. The dispensation applies only where the Bill of Entry is fully facilitated and any cargo selected for scanning is not found suspicious. It does not apply where examination or scanning was required but not completed before OOC. Earlier intimations under the 2017 notice will not prevent action on a later conversion request.

      Topics

      ActsIncome Tax