Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

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 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
  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 ✕
🔎 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
    July 1, 2026   Case LawsIncome Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case LawsIncome Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case LawsIncome Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case LawsCustoms
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case LawsCustoms
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case LawsCustoms
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case LawsCustoms
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
    July 1, 2026   Case LawsCustoms
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case LawsCustoms
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case LawsCompanies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case LawsIBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case LawsIBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case LawsMoney Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case LawsService Tax
    Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
    July 1, 2026   Case LawsService Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   NotificationsGST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   NotificationsDGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case LawsGST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case LawsGST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case LawsGST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    July 1, 2026   Case Laws Income Tax
    Recorded satisfaction before Rule 8D invocation is mandatory; disallowance beyond voluntary exemption-related spending was unsustainable.
    July 1, 2026   Case Laws Income Tax
    Retrospective tolerance band under section 50C applied to curb minor stamp duty mismatches in capital gains computation.
    July 1, 2026   Case Laws Income Tax
    Agricultural income exemption turns on audited bifurcation; separate disclosure supported exemption and the business-income addition was deleted.
    July 1, 2026   Case Laws Customs
    SFIS scrip utilisation relief sought for IGST/BSD payment, with representations ordered for consideration and status quo maintained.
    July 1, 2026   Case Laws Customs
    Pre-shipment inspection defect did not make scrap prohibited goods; confiscation and penalties were set aside.
    July 1, 2026   Case Laws Customs
    Joint and several customs duty liability requires finding the actual defaulter before duty and penalties can be imposed.
    July 1, 2026   Case Laws Customs
    Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalties.
    July 1, 2026   Case Laws Customs
    Principal function and essential character tests place Espressif board and module under wireless communication classification.
    July 1, 2026   Case Laws Customs
    Motor vehicle part classification turns on sole use and Chapter 90 exclusion for an ADAS front camera module
    July 1, 2026   Case Laws Companies Law
    Bona fide debt dispute bars winding-up jurisdiction; disputed supply prices must be resolved before the proper forum.
    July 1, 2026   Case Laws IBC
    Pre-existing dispute under IBC fails where objections arise after demand notice; operational debt admission upheld.
    July 1, 2026   Case Laws IBC
    Personal guarantor liability upheld despite no separate guarantee deed, and the belated duress plea and report objection failed.
    July 1, 2026   Case Laws Money Laundering
    PMLA provisional attachment may proceed for equivalent value, while writ review survives jurisdictional challenge despite alternative remedy.
    July 1, 2026   Case Laws Service Tax
    Rectification of mistake cannot be used as review where the dispute requires fresh fact-finding and reconsideration of a debatable issue.
    July 1, 2026   Case Laws Service Tax
    Composite cargo handling contracts cannot be split into GTA service absent consignment notes, leaving reverse charge inapplicable.
    June 30, 2026   Notifications GST
    GST Appellate Tribunal filing deadline extended to 31 July 2026, with three-month and six-month statutory periods preserved.
    June 30, 2026   Notifications DGFT
    RELIEF intervention timelines extended for eligible shipments to improve utilisation and support export resilience.
    June 30, 2026   Case Laws GST
    GST Section 74 notices need prima facie foundational facts; prior disclosure can cure gaps in the notice
    June 30, 2026   Case Laws GST
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    June 30, 2026   Case Laws GST
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Customs › 2015 › July, 2015 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      Fraudulent claim of undue DEPB benefits - adjudicating authority...

      Fraudulent DEPB Benefits Claim Remanded Due to Lack of Access to Overseas Inquiry Report by Adjudicating Authority.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsJuly 25, 2015Case LawsAT
      Fraudulent claim of undue DEPB benefits - adjudicating authority should have given copy of the overseas inquiry conducted by the department, if any, so that the appellant could have defended or put forth his views on the same - matter remanded back - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔