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 18, 2026   NotificationsIncome Tax
    Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
    July 18, 2026   NotificationsIncome Tax
    Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
    July 18, 2026   CircularsSEBI
    Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
    July 18, 2026   Case LawsGST
    Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
    July 18, 2026   Case LawsGST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case LawsGST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
    July 18, 2026   Case LawsGST
    Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
    July 18, 2026   Case LawsGST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
    July 18, 2026   Case LawsGST
    Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
    July 18, 2026   Case LawsGST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    July 18, 2026   Case LawsGST
    Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective...
    July 18, 2026   Case LawsIncome Tax
    Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement re...
    July 18, 2026   Case LawsIncome Tax
    Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions...
    July 18, 2026   Case LawsIncome Tax
    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
    July 18, 2026   Case LawsIncome Tax
    Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
    July 18, 2026   Case LawsIncome Tax
    Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
    July 18, 2026   Case LawsIncome Tax
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
    July 18, 2026   Case LawsIncome Tax
    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
    July 18, 2026   Case LawsIncome Tax
    Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
    July 18, 2026   Case LawsIncome Tax
    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
❮
❯
❯❯
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 18, 2026   Notifications Income Tax
    Principal purpose test curbs treaty shopping under the amended India-Sri Lanka income tax treaty from fiscal year 2027-28.
    July 18, 2026   Notifications Income Tax
    Tax exemption for statutory pollution-control income applies subject to non-commercial operations, filing, continuity, and compliance.
    July 18, 2026   Circulars SEBI
    Standing instructions for demat mutual fund SWP and STP will enable phased unit-based and amount-based automated transactions.
    July 18, 2026   Case Laws GST
    Typographical e-way bill discrepancies without tax evasion warrant only minor penalty, not detention proceedings under Section 129.
    July 18, 2026   Case Laws GST
    Show cause notice and hearing are mandatory before penalty, making an unnotified penalty unsustainable for natural justice breach.
    July 18, 2026   Case Laws GST
    Duplicate input tax credit demands cannot target identical supplier transactions, while proceedings concerning distinct suppliers remain available.
    July 18, 2026   Case Laws GST
    Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
    July 18, 2026   Case Laws GST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
    July 18, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
    July 18, 2026   Case Laws GST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    July 18, 2026   Case Laws GST
    Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
    July 18, 2026   Case Laws Income Tax
    Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
    July 18, 2026   Case Laws Income Tax
    Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.
    July 18, 2026   Case Laws Income Tax
    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
    July 18, 2026   Case Laws Income Tax
    Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
    July 18, 2026   Case Laws Income Tax
    Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
    July 18, 2026   Case Laws Income Tax
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
    July 18, 2026   Case Laws Income Tax
    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.
    July 18, 2026   Case Laws Income Tax
    Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
    July 18, 2026   Case Laws Income Tax
    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Money Laundering › 2017 › November, 2017 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Money Laundering

      In case the officially valid document presented by a foreign...

      Foreign Nationals Can Use Embassy Letters as Address Proof Under PMLA When Official Documents Lack Address Details.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Money LaunderingNovember 6, 2017Act-Rules
      In case the officially valid document presented by a foreign national does not contain the details of address, in such case the documents issued by the Government departments of foreign jurisdictions and letter issued by the Foreign Embassy or Mission in India shall be accepted as proof of address - PMLA
      View Source View

      Topics

      ActsIncome Tax
      Next ➔