Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    October 7, 2026   Case Laws Income Tax
    Notional Rental Income Excluded for Unsold Flats That Remain Legally Unoccupiable Without an Occupancy Certificate
    October 7, 2026   Case Laws Income Tax
    Company-funded jewellery held for safekeeping does not constitute a cash loan or deposit, making the related penalty unsustainable.
    October 7, 2026   Case Laws Income Tax
    Jurisdiction over amalgamating companies fails when TDS orders target entities that ceased to exist after notified amalgamation.
    October 7, 2026   Case Laws Income Tax
    Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
    October 7, 2026   Case Laws Income Tax
    Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
    October 7, 2026   Case Laws Income Tax
    Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
    October 7, 2026   Case Laws Income Tax
    Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted
    October 7, 2026   Case Laws Income Tax
    Reassessment Notices to Deceased Assessees Are Jurisdictionally Invalid Without Timely Notice to Legal Representatives and Void
    October 7, 2026   Case Laws Income Tax
    Receipt-based treaty taxation requires royalties and technical-service fees to follow receipts, while restricted software supplies are not royalty.
    October 7, 2026   Case Laws Income Tax
    Agency termination compensation is business income, while export and eligible-unit deductions depend on direct nexus.
    October 7, 2026   Case Laws Customs
    Speaking orders for customs reassessment are mandatory; value enhancement without one cannot displace the declared import value.
    October 7, 2026   Case Laws Money Laundering
    Nexus between attached bank balances and proceeds of crime is essential for PMLA attachment confirmation.
    October 7, 2026   Case Laws VAT / Sales Tax
    Tax classification by form at sale places GRD Powder and GRD Mix under the residuary entry, not non-alcoholic beverages.
    October 6, 2026   Notes GST
    Omission of export-refund restriction requires pending integrated-tax refund claims to be assessed without the former eligibility bar.
    October 6, 2026   Notes GST
    Interim arrest protection cannot survive dismissal of an unmaintainable anticipatory-bail application; GST arrest requires communicated statutory auth...
    October 6, 2026   Notes Income Tax
    Section 87A rebate on Section 111A gains remains available where applicable law contains no express exclusion.
    October 6, 2026   Notes Income Tax
    Transfer-pricing comparability requires justified turnover filters and availability-based related-party transaction thresholds to ensure reliable unco...
    October 6, 2026   Circulars Customs
    Customs custodianship for Ennore cargo appoints Viking Warehousing to hold import and export goods pending statutory clearance.
    October 6, 2026   Circulars Customs
    Interim pharmaceutical export clearance relief extends, while future clearances require full regulatory compliance after the extension period.
    October 6, 2026   Circulars Customs
    Integrated cargo security controls require CFSs to link vehicle access, tasking, Customs holds and independent gate-out verification.
❮
❯
❯❯
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
October 7, 2026   Case Laws Income Tax
Notional Rental Income Excluded for Unsold Flats That Remain Legally Unoccupiable Without an Occupancy Certificate
October 7, 2026   Case Laws Income Tax
Company-funded jewellery held for safekeeping does not constitute a cash loan or deposit, making the related penalty unsustainable.
October 7, 2026   Case Laws Income Tax
Jurisdiction over amalgamating companies fails when TDS orders target entities that ceased to exist after notified amalgamation.
October 7, 2026   Case Laws Income Tax
Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
October 7, 2026   Case Laws Income Tax
Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
October 7, 2026   Case Laws Income Tax
Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
October 7, 2026   Case Laws Income Tax
Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted
October 7, 2026   Case Laws Income Tax
Reassessment Notices to Deceased Assessees Are Jurisdictionally Invalid Without Timely Notice to Legal Representatives and Void
October 7, 2026   Case Laws Income Tax
Receipt-based treaty taxation requires royalties and technical-service fees to follow receipts, while restricted software supplies are not royalty.
October 7, 2026   Case Laws Income Tax
Agency termination compensation is business income, while export and eligible-unit deductions depend on direct nexus.
October 7, 2026   Case Laws Customs
Speaking orders for customs reassessment are mandatory; value enhancement without one cannot displace the declared import value.
October 7, 2026   Case Laws Money Laundering
Nexus between attached bank balances and proceeds of crime is essential for PMLA attachment confirmation.
October 7, 2026   Case Laws VAT / Sales Tax
Tax classification by form at sale places GRD Powder and GRD Mix under the residuary entry, not non-alcoholic beverages.
October 6, 2026   Notes GST
Omission of export-refund restriction requires pending integrated-tax refund claims to be assessed without the former eligibility bar.
October 6, 2026   Notes GST
Interim arrest protection cannot survive dismissal of an unmaintainable anticipatory-bail application; GST arrest requires communicated statutory authorisation.
October 6, 2026   Notes Income Tax
Section 87A rebate on Section 111A gains remains available where applicable law contains no express exclusion.
October 6, 2026   Notes Income Tax
Transfer-pricing comparability requires justified turnover filters and availability-based related-party transaction thresholds to ensure reliable uncontrolled benchmarks.
October 6, 2026   Circulars Customs
Customs custodianship for Ennore cargo appoints Viking Warehousing to hold import and export goods pending statutory clearance.
October 6, 2026   Circulars Customs
Interim pharmaceutical export clearance relief extends, while future clearances require full regulatory compliance after the extension period.
October 6, 2026   Circulars Customs
Integrated cargo security controls require CFSs to link vehicle access, tasking, Customs holds and independent gate-out verification.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

GST

Govt. Exempts a person making inter-State taxable supplies of...

Handicraft Suppliers Exempt from GST Registration for Inter-State Sales, Must Generate E-Way Bill for Transport.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST October 23, 2018 Notifications
Govt. Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
View Source View

Topics

Acts Income Tax
Next ➔