Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: support@taxtmi.com

✆ 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
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    November 4, 2025 Case Laws Income Tax
    Appeal allowed in favor of charitable trust; MMR and higher surcharge set aside where trust didn't seek exemption relief
    November 4, 2025 Notifications SEBI
    Regulator updates mutual fund rules to include REIT units, raise threshold to 97%, add REIT caps and wording changes
    November 4, 2025 Notifications SEBI
    Regulator revises Schedule XIII anchor investor rules: allocations, minimum ₹5 crore, reservation and reallocation, effective 30 days
    November 4, 2025 Circulars Customs
    Food import points raised to 166 with Kannur Air Cargo Complex added; authorized officers listed and implementation directed
    November 4, 2025 Case Laws GST
    Assessment orders under ss.73/74 quashed and matter remitted for de novo adjudication; petitioner must deposit 25% tax
    November 4, 2025 Case Laws GST
    Petitioner granted refund of Rs.10 crore taken involuntarily during search; payment quashed under Sections 73(5) and 74(5)
    November 4, 2025 Case Laws GST
    Licence fees from contractors for operating public toilet blocks are services exempt under entry Sl. No. 76 76; no GST
    November 4, 2025 Case Laws GST
    R&D services funded by grant treated as supply under Section 7 CGST; exemption denied for missing s.35(1) proof
    November 4, 2025 Case Laws GST
    Ruling finds coir non-woven felt is intermediate industrial input, classifiable under 94049000, attracts 12% GST
    November 4, 2025 Case Laws Income Tax
    Final tax assessment cannot be reclassified as draft via corrigendum; assessment and demand quashed, procedural rights restored
    November 4, 2025 Case Laws Income Tax
    Assessee wins challenge to TDS on External Development Charges; Section 194I inapplicable, 194C not enforced, assessments set aside
    November 4, 2025 Case Laws Income Tax
    Tribunal upholds assessee appeal, deletes addition treating receipts as FTS/FIS; same agreement and precedent applied
    November 4, 2025 Case Laws Income Tax
    Reimbursements for intra-group IT support treated as cost allocations, not Fee for Included Services under India-USA DTAA
    November 4, 2025 Case Laws Income Tax
    AO directed to compute surcharge at 15% on tax for AOP over Rs 5 crore under Finance Act; secs 164/167B/2(29C)
    November 4, 2025 Case Laws Income Tax
    Capital gains on share sale exempt under Article 13(4) India-Mauritius DTAA; residency and genuineness findings upheld
    November 4, 2025 Case Laws Income Tax
    Additions under s.40A(2)(b) disallowed where disclosed director remuneration was revenue-neutral and uncertified WhatsApp evidence insufficient.
    November 4, 2025 Case Laws Income Tax
    s.11 exemption allowed where subsequent 12A/12AA registration covers years; corpus donations voluntary, s.2(15) proviso not attracted
    November 4, 2025 Case Laws Income Tax
    Regional service agreement receipts held business profits under Article 7, not royalty under s.9(1)(vi)/Article 12
    November 4, 2025 Case Laws Income Tax
    Grants from State treated as capital promoter contributions under AS-12, not taxable; accruals and toll additions disallowed
    November 4, 2025 Case Laws Income Tax
    Revenue appeal dismissed; Section 54 deduction allowed for new residential property despite joint acquisition with son-in-law, Section 55(2)(b) compli...
❮

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

NOTE:

Highlights

Home / Highlights / Customs / 2016 / March, 2016 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Customs / 2016 / March, 2016 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Customs

    Validity of Tribunal's order - Refuse to condone delay of 546...

    Court Upholds Tribunal's Decision: 546-Day Delay Not Excused Due to Lack of Adequate Explanation for Delay.

    📋
    Contents
    AI Summary
    Note

    Note

    -

    Bookmark

    print

    Print

    Print Options

    CustomsMarch 12, 2016Case LawsHC

    Validity of Tribunal's order - Refuse to condone delay of 546 days on the ground of not properly explained - From the mere endorsement "unclaimed", it cannot be concluded whether the intimation was delivered or not. Unless both endorsements go together, the presumption of service cannot be made. - HC

    View Source View

    Topics

    ActsIncome Tax
    Next ➔