Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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 characters 0/2000
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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.
Relevance Default Date
☰   Show Results ❯
    August 25, 2026   Case Laws Income Tax
    Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
    August 25, 2026   Case Laws Income Tax
    Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
    August 25, 2026   Case Laws Income Tax
    Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
    August 25, 2026   Case Laws Income Tax
    Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
    August 25, 2026   Case Laws Income Tax
    Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
    August 25, 2026   Case Laws Income Tax
    Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
    August 25, 2026   Case Laws Income Tax
    NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
    August 25, 2026   Case Laws Income Tax
    Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash ...
    August 25, 2026   Case Laws Income Tax
    Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
    August 25, 2026   Case Laws Income Tax
    Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
    August 25, 2026   Case Laws Income Tax
    Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
    August 25, 2026   Case Laws Income Tax
    Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
    August 25, 2026   Case Laws Income Tax
    Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
    August 25, 2026   Case Laws Income Tax
    Intra-group management-fee adjustment deleted; tax refunds, TDS credit and interest charges require factual verification or recomputation.
    August 25, 2026   Case Laws Income Tax
    Associated-enterprise status requires participation in management, control or capital; commercial dependence alone cannot disqualify an internal CUP.
    August 25, 2026   Case Laws Income Tax
    Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
    August 25, 2026   Case Laws Customs
    Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
    August 25, 2026   Case Laws Customs
    Proportionate Customs Broker discipline limits appellate interference where the original penalty decision is neither arbitrary nor legally infirm.
    August 25, 2026   Case Laws SEBI
    Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
    August 25, 2026   Case Laws Indian Laws
    Registrar's power to amend service rules survives circular nomenclature and non-compliance with a directory legislative laying requirement.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
August 25, 2026   Case Laws Income Tax
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment relief claims.
August 25, 2026   Case Laws Income Tax
Previous owner's holding period determines long-term capital gains status and indexation for property devolved through a family trust.
August 25, 2026   Case Laws Income Tax
Interest income classification and linked borrowing costs: income from other sources retains treatment, with nexus-based deduction available.
August 25, 2026   Case Laws Income Tax
Professional income estimation cannot treat gross receipts as net income solely for non-filing of a tax return.
August 25, 2026   Case Laws Income Tax
Delayed property conveyance perfecting pre-existing beneficial ownership does not trigger tax on inadequate consideration under section 56(2)(x).
August 25, 2026   Case Laws Income Tax
Outright trademark acquisition is capital expenditure, so foreign remittance attracts withholding only where income is chargeable to tax.
August 25, 2026   Case Laws Income Tax
NRE deposit interest exemption may continue after residential status changes if RBI or FEMA permission to maintain the account exists.
August 25, 2026   Case Laws Income Tax
Unaccounted real-estate consideration requires transaction-specific proof; price estimates and third-party loose sheets cannot establish alleged cash payments.
August 25, 2026   Case Laws Income Tax
Form 10-IC option under concessional corporate taxation continues for subsequent years without annual refiling requirements.
August 25, 2026   Case Laws Income Tax
Depreciation as charitable application remains available where fixed-asset acquisition cost was not previously claimed as income application.
August 25, 2026   Case Laws Income Tax
Segmental TNMM benchmarking prevents duplicate adjustments for integral intra-group support services under an assured-margin operating model.
August 25, 2026   Case Laws Income Tax
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's investment claim.
August 25, 2026   Case Laws Income Tax
Interest expenditure nexus with income-producing assets permits full section 57 deduction without capping it to annual interest income.
August 25, 2026   Case Laws Income Tax
Intra-group management-fee adjustment deleted; tax refunds, TDS credit and interest charges require factual verification or recomputation.
August 25, 2026   Case Laws Income Tax
Associated-enterprise status requires participation in management, control or capital; commercial dependence alone cannot disqualify an internal CUP.
August 25, 2026   Case Laws Income Tax
Renewable Energy Certificate proceeds are capital receipts, excluded from eligible business-profit deductions and minimum alternate tax book profit.
August 25, 2026   Case Laws Customs
Prospective operation of customs exemptions prevents reliance on later amendments when considering provisional release of imported goods
August 25, 2026   Case Laws Customs
Proportionate Customs Broker discipline limits appellate interference where the original penalty decision is neither arbitrary nor legally infirm.
August 25, 2026   Case Laws SEBI
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinely required.
August 25, 2026   Case Laws Indian Laws
Registrar's power to amend service rules survives circular nomenclature and non-compliance with a directory legislative laying requirement.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2026 › September, 2026 › This
Back

All Highlights

GST

Omission of Rule 96(10) of the CGST Rules, without a saving or...

Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST September 1, 2026 Case Laws HC
Omission of Rule 96(10) of the CGST Rules, without a saving or sunset clause, ends the export-refund restriction for pending proceedings concerning integrated tax paid on exported goods and services. Applying the principle that an omitted provision cannot be kept alive without express preservation, communications founded on the former restriction cannot sustain denial of such refunds.
View Source View

Topics

Acts Income Tax
Next ➔