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
    Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
    Consignment notes by substance, not label, can bring individual truck owners' transport services within Goods Transport Agency taxation
    Limitation objections must be decided before remand on merits; unresolved limitation issues can determine whether further adjudication is necessary.
    Reduced cheque demand after part payments does not invalidate statutory notice where liability and balance are clearly explained
    Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
    Taxpayer information sharing authorised for farmer loan waiver beneficiary identification under the Income-tax Act framework.
    Non-deduction of tax at source for specified IFSC payments applies only on notified receipts, registration, declaration and reporting compliance.
    Anti-dumping duty duration extended for Arylides imports from China, keeping the existing customs protection in force until January 2027.
    Customs exemption period extension allows additional time for event-related imported goods on sufficient cause being shown in individual cases.
    GST recovery stay requires pre-deposit and undertaking; refund denied despite plea of ignorance of law
    Fraud assessment notice timelines treated as directory where no prejudice was shown and statutory remedy remained available
    Input tax credit and retrospective supplier cancellation cannot bar claims without proof of genuine supply.
    GST Section 74 foundational facts upheld, and writ challenge to the show cause notices was rejected.
    Extended GST limitation under Section 74 upheld for suppression in GSTR-3B and non-filing of returns
    Assessment order against a deceased assessee is void; fresh proceedings may continue only against properly notified legal heirs.
    Direct nexus test for R&D expenditure governed profit deduction for eligible units; Revenue's challenge failed.
    Premature writ petition for mandamus fails where penalty risk is only apprehended and unsupported by material.
    Dividend stripping on mutual fund units fails absent section 94 conditions and specific statutory authority.
    Reassessment approval beyond three years needs the specified authority, while the proviso applies prospectively only.
    Reassessment proceedings cannot be used to withdraw voluntarily offered income or reopen concluded matters at the assessee's instance.
❯❯
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

      Hydrolysed inactive yeast used as an animal-feed additive...

      Tariff classification follows inactive yeast's essential character, not its animal-feed use, excluding treatment as an animal-feed preparation.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsJuly 22, 2026Case LawsAAR
      Hydrolysed inactive yeast used as an animal-feed additive remains classifiable by its specific product character rather than end use. Applying Rule 1 of the General Rules for Interpretation, the AAR found that the single-ingredient product, derived solely from Saccharomyces cerevisiae and containing no carriers, added ingredients or premix standardisation, retained the essential character of inactive yeast. Heading 2309 applies to complete or supplementary feeds, premixes and preparations comprising mixtures, and animal-feeding use alone does not satisfy those terms. Residual food-preparation and enzyme-preparation headings were also inapplicable. The product was classified as inactive yeast under Tariff Item 2102 20 00, not as an animal-feed preparation.

      Topics

      ActsIncome Tax