Loading...

⚠ ✕
❮ 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 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 ✕
🔎 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.
Relevance Default Date
    April 1, 2026   Case Laws Income Tax
    Weighted R&D deduction, MEIS capital receipts, and subsidiary loss treated as business loss under commercial expediency
    April 1, 2026   Case Laws Income Tax
    Electronic evidence in search assessments must be authentic and properly chained; mechanical section 153D approval vitiates the assessment.
    April 1, 2026   Case Laws Income Tax
    Unexplained cash deposits and section 115BBE amendment: partial relief granted, but higher tax rate held inapplicable to earlier deposits.
    April 1, 2026   Case Laws Income Tax
    Depreciation on subsidised assets and section 80P interest deduction upheld; additional depreciation and expenditure claims remanded.
    April 1, 2026   Case Laws Income Tax
    Suspicion-based reassessment and unproved bogus purchases cannot sustain addition where documentary evidence remains unrebutted.
    April 1, 2026   Case Laws Income Tax
    Mistake apparent from record: ITAT corrected its order on corporate guarantee fee and MEIS incentive reasoning.
    April 1, 2026   Case Laws Income Tax
    Unsigned scrutiny notice invalidates assessment where mandatory signing is required for jurisdiction under section 282A(1).
    April 1, 2026   Case Laws Income Tax
    Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
    April 1, 2026   Case Laws Income Tax
    Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
    April 1, 2026   Case Laws Income Tax
    Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
    April 1, 2026   Case Laws Income Tax
    Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
    April 1, 2026   Case Laws Income Tax
    Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
    April 1, 2026   Case Laws Income Tax
    Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
    April 1, 2026   Case Laws Customs
    Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
    April 1, 2026   Case Laws Customs
    Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
    April 1, 2026   Case Laws Customs
    ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
    April 1, 2026   Case Laws Customs
    Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
    April 1, 2026   Case Laws Customs
    Concessional customs exemption for manufacturing inputs survives scrap and process loss when goods are intended for use in manufacture.
    April 1, 2026   Case Laws Companies Law
    Company Court jurisdiction after winding-up and continuing fraud allegations can survive; ad interim stay refused on balance of convenience.
    April 1, 2026   Case Laws IBC
    CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.
❮
❯
❯❯
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
April 1, 2026   Case Laws Income Tax
Weighted R&D deduction, MEIS capital receipts, and subsidiary loss treated as business loss under commercial expediency
April 1, 2026   Case Laws Income Tax
Electronic evidence in search assessments must be authentic and properly chained; mechanical section 153D approval vitiates the assessment.
April 1, 2026   Case Laws Income Tax
Unexplained cash deposits and section 115BBE amendment: partial relief granted, but higher tax rate held inapplicable to earlier deposits.
April 1, 2026   Case Laws Income Tax
Depreciation on subsidised assets and section 80P interest deduction upheld; additional depreciation and expenditure claims remanded.
April 1, 2026   Case Laws Income Tax
Suspicion-based reassessment and unproved bogus purchases cannot sustain addition where documentary evidence remains unrebutted.
April 1, 2026   Case Laws Income Tax
Mistake apparent from record: ITAT corrected its order on corporate guarantee fee and MEIS incentive reasoning.
April 1, 2026   Case Laws Income Tax
Unsigned scrutiny notice invalidates assessment where mandatory signing is required for jurisdiction under section 282A(1).
April 1, 2026   Case Laws Income Tax
Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
April 1, 2026   Case Laws Income Tax
Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
April 1, 2026   Case Laws Income Tax
Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
April 1, 2026   Case Laws Income Tax
Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
April 1, 2026   Case Laws Income Tax
Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
April 1, 2026   Case Laws Income Tax
Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
April 1, 2026   Case Laws Customs
Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
April 1, 2026   Case Laws Customs
Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
April 1, 2026   Case Laws Customs
ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion.
April 1, 2026   Case Laws Customs
Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
April 1, 2026   Case Laws Customs
Concessional customs exemption for manufacturing inputs survives scrap and process loss when goods are intended for use in manufacture.
April 1, 2026   Case Laws Companies Law
Company Court jurisdiction after winding-up and continuing fraud allegations can survive; ad interim stay refused on balance of convenience.
April 1, 2026   Case Laws IBC
CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2018 › July, 2018 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Refund of excess Customs Duty paid - Fe content in the export of...

Refund Claim Dispute Over Iron Ore Exports Due to Unverified Fe Content Test Reports; Risks Arbitrary Decisions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs July 10, 2018 Case Laws AT
Refund of excess Customs Duty paid - Fe content in the export of iron ore - Allowing a refund claim on the basis of test reports of the samples which have been drawn and put to test without any authority or justification, will lead to complete anarchy and arbitrariness
View Source View

Topics

Acts Income Tax
Next ➔