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
    Independent reassessment under section 148A fails when vague investigation inputs are not disclosed or verified.
    Section 50C cannot control section 54F net consideration; full capital gains exemption followed on actual reinvestment
    Strict construction of pension policy exemption kept premature surrender proceeds taxable under the charging provisions.
    Adequate enquiry defeats revision, and amalgamation bar did not block the additional employee cost deduction
    Refundable student caution money is not taxable as cessation of liability; excessive related-party interest disallowance sustained
    Medical relief as charitable purpose survives hospital surplus and premium facilities; cancellation for alleged scheme breach was unsustainable.
    Consistency in testamentary trust taxation led to application of the individual rate after prior departmental acceptance of the same trust.
    Corporate guarantee as an international transaction requires transfer pricing benchmarking, with commission based on average exposure.
    Satisfaction note recorded after the cut-off date made search assessments without jurisdiction and void
    Corporate guarantee pricing at 1% upheld, while bad debt write-off and finance lease rentals were allowed as deductions.
    Retracted confessions and uncorroborated co-noticee statements cannot sustain penalty without mandatory procedural compliance in adjudication.
    Tariff classification of automotive cables and driver monitoring assemblies turns on specific headings and signalling function.
    SFIO prosecutions need no pre-cognizance hearing; special Companies Act procedure overrides general BNSS complaint rules.
    Depository supervisory negligence supports investor indemnification, while Section 37 prevents reappreciation of a plausible award.
    Directory adjudication deadline under service tax law cannot be invoked by an assessee who caused the delay.
    Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
    Interest on delayed refund awarded from payment date after illegal tax retention without show cause notice.
    Principal-to-principal land sale and Rule 2A valuation issues defeat selective service tax demands under works contracts
    Suppression and wrongful Cenvat credit justified extended limitation and penalty under indirect tax law for service tax claims.
    Prospective operation of Section 11D bars recovery of pre-1991 excise collections despite the non obstante clause.
❯❯
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

      The Foreign Trade Policy 2023 now prohibits imports of goods...

      Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      DGFTJuly 15, 2026Notifications
      The Foreign Trade Policy 2023 now prohibits imports of goods produced or manufactured wholly or partly using forced labour. The Central Government may identify prohibited goods by notification based on an enquiry's findings or other material considered appropriate, while the DGFT enquiry procedure will be prescribed in the Handbook of Procedures 2023. "Forced labour" is defined as work or service exacted under menace of penalty without voluntary consent, in line with the ILO Forced Labour Convention, 1930. These provisions take effect after 30 days from publication in the Official Gazette.

      Topics

      ActsIncome Tax