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
    Electronic receipt of DRP directions triggers limitation for final assessment, making a later order time-barred.
    Revenue expenditure and business deduction claims upheld for IPL franchise, website, club and employee costs
    Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
    Corporate guarantee commission and book profit computation require fact-based allocation and fresh recomputation after Section 14A exclusion
    Customs classification disputes and show cause notices: writ interference declined, statutory adjudication required, natural justice plea left open.
    Suspension of container freight station approval remanded after unargued contention, with interim revival of suspension order
    Strict construction of baggage exclusion preserves tribunal jurisdiction over seized foreign currency disputes before customs clearance
    Writ jurisdiction over pending tribunal proceedings barred when alternative remedies exist; parallel filings treated as abuse of process
    Tentative security interest determination: liquidator's distribution view was not final and remained subject to pending appellate challenge.
    Proof of deposit and insolvency moratorium controlled the repayment claim, leaving only the insolvency process remedy.
    Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.
    Wrong assessee code and unjust enrichment cannot defeat refund once the service tax levy fails on mutuality grounds.
    Refund of service tax paid by mistake may survive limitation where tax was not payable, subject to verification.
    SEZ rescission and full de-notification of remaining area confirmed, with prior acts preserved despite the withdrawal
    Special Economic Zone expansion notified with an additional 1.4850 hectares added to the existing Tamil Nadu zone.
    Early pay-in in commodity derivatives: margin exemptions may apply after certified goods deposit, while mark-to-market margins continue.
    Mandatory SCMTR filing for sea cargo manifests replaces supplementary IGM/EGM filings, with legacy processing to be phased out.
    Self-sealing RFID permissions remain valid, but are subject to three-year review and prescribed document verification.
    Transshipment cargo reworking rules tightened with approved CFS limits, simplified documents, mandatory NOCs and videography.
    Remand-bound GST adjudication cannot restart with a fresh show cause notice for the same period
❯❯
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

      Interest subvention support for pre- and post-shipment export...

      Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      DGFTAugust 10, 2026Circulars
      Interest subvention support for pre- and post-shipment export credit under EPM-Niryat Prothsahan moves from RBI to EXIM Bank as implementing agency from 1 April 2026. EXIM Bank will manage operationalisation, portal administration, verification and claim-settlement workflows. Lending institutions must continue to pass the benefit upfront to eligible MSME exporters, submit auditor-certified reimbursement claims to EXIM Bank, and receive monthly reimbursement limited to verified subvention actually extended. EXIM Bank will scrutinise IEC-specific claims against the applicable annual ceiling, submit consolidated fund claims through the designated portal, and provide monthly bank-wise reimbursement reports. RBI will continue processing supplementary or additional claims for the January-March 2026 quarter. Other operational provisions remain unchanged.

      Topics

      ActsIncome Tax