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
    May 29, 2026   Case LawsIncome Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
    May 29, 2026   Case LawsIncome Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case LawsIncome Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case LawsIncome Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
    May 29, 2026   Case LawsIncome Tax
    Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
    May 29, 2026   Case LawsIncome Tax
    Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
    May 29, 2026   Case LawsIncome Tax
    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
    May 29, 2026   Case LawsCustoms
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
    May 29, 2026   Case LawsCustoms
    Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
    May 29, 2026   Case LawsCustoms
    Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
    May 29, 2026   Case LawsCustoms
    Customs Broker penalty for alleged overvaluation abetment set aside absent proof of knowledge or involvement.
    May 29, 2026   Case LawsCustoms
    Customs penalty fails without admissible proof of conscious involvement, as untested statements and bare allegations cannot sustain abetment findings.
    May 29, 2026   Case LawsCustoms
    Town seizure of gold and silver fails without reasonable belief, foreign origin proof, or rebuttal of domestic purchase records
    May 29, 2026   Case LawsCustoms
    Bona fide transferee protection for re-registered duty-free licences: customs demand and extended limitation were set aside.
    May 29, 2026   Case LawsIBC
    Locus to challenge Section 7 admission upheld where alleged loan was found to be a sham financial transaction.
    May 29, 2026   Case LawsIBC
    Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
    May 29, 2026   Case LawsIBC
    Resolution plan approval under CIRP cannot be rejected on vague fairness concerns where statutory compliance and disclosure are established.
    May 29, 2026   Case LawsIBC
    Liquidation estate and title disputes: NCLAT held third-party cotton bales were excluded, leaving related remedies to the proper forum.
    May 29, 2026   Case LawsIBC
    Pre-CoC CIRP withdrawal upheld where Form FA was routed through the interim resolution professional within Regulation 30A procedure.
    May 29, 2026   Case LawsMoney Laundering
    Bank account freezing without lawful authority was arbitrary; anti-money laundering reporting rules did not justify de-freezing refusal.
❮
❯
❯❯
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
    May 29, 2026   Case Laws Income Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
    May 29, 2026   Case Laws Income Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case Laws Income Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case Laws Income Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
    May 29, 2026   Case Laws Income Tax
    Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
    May 29, 2026   Case Laws Income Tax
    Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
    May 29, 2026   Case Laws Income Tax
    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
    May 29, 2026   Case Laws Customs
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
    May 29, 2026   Case Laws Customs
    Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
    May 29, 2026   Case Laws Customs
    Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
    May 29, 2026   Case Laws Customs
    Customs Broker penalty for alleged overvaluation abetment set aside absent proof of knowledge or involvement.
    May 29, 2026   Case Laws Customs
    Customs penalty fails without admissible proof of conscious involvement, as untested statements and bare allegations cannot sustain abetment findings.
    May 29, 2026   Case Laws Customs
    Town seizure of gold and silver fails without reasonable belief, foreign origin proof, or rebuttal of domestic purchase records
    May 29, 2026   Case Laws Customs
    Bona fide transferee protection for re-registered duty-free licences: customs demand and extended limitation were set aside.
    May 29, 2026   Case Laws IBC
    Locus to challenge Section 7 admission upheld where alleged loan was found to be a sham financial transaction.
    May 29, 2026   Case Laws IBC
    Moratorium adjustment and fraudulent trading claims remanded after material lease documents were not properly considered.
    May 29, 2026   Case Laws IBC
    Resolution plan approval under CIRP cannot be rejected on vague fairness concerns where statutory compliance and disclosure are established.
    May 29, 2026   Case Laws IBC
    Liquidation estate and title disputes: NCLAT held third-party cotton bales were excluded, leaving related remedies to the proper forum.
    May 29, 2026   Case Laws IBC
    Pre-CoC CIRP withdrawal upheld where Form FA was routed through the interim resolution professional within Regulation 30A procedure.
    May 29, 2026   Case Laws Money Laundering
    Bank account freezing without lawful authority was arbitrary; anti-money laundering reporting rules did not justify de-freezing refusal.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › GST › 2018 › June, 2018 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      GST

      Classification of supply - Activity of Printing content supplied...

      Printing Customer Content on Photographic Paper Classified as Service Under SAC 9989, 12% GST Applies.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      GSTJune 1, 2018Case LawsAAR
      Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable under SAC 9989 and taxable at 12% - AAR
      View Source View

      Topics

      ActsIncome Tax
      Next ➔