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
    August 22, 2026   Case LawsCustoms
    Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
    August 22, 2026   Case LawsCustoms
    Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements l...
    August 22, 2026   Case LawsCustoms
    Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
    August 22, 2026   Case LawsCustoms
    Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
    August 22, 2026   Case LawsCustoms
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case LawsCustoms
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case LawsIBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case LawsIBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain action...
    August 22, 2026   Case LawsMoney Laundering
    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    August 21, 2026   Case LawsCustoms
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case LawsGST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case LawsGST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case LawsGST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case LawsGST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case LawsGST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case LawsGST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case LawsGST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case LawsGST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case LawsGST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case LawsGST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
❮
❯
❯❯
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
    August 22, 2026   Case Laws Customs
    Personal-use keyboard classification cannot invoke baggage tariff treatment where its specific customs entry carries a free duty rate.
    August 22, 2026   Case Laws Customs
    Certificate-of-origin verification failures undermine preferential tariff denial when specific certificates remain untested and retracted statements lack corroboration.
    August 22, 2026   Case Laws Customs
    Customs transaction value prevails where unauthenticated export records and absent contemporaneous import evidence fail to prove under-valuation.
    August 22, 2026   Case Laws Customs
    Roasted nut classification places heat-treated walnuts under prepared edible plant products, while preferential duty requires proof of origin.
    August 22, 2026   Case Laws Customs
    Specific IGST classification for veterinary APIs as drugs prevails over the general organic chemicals entry, subject to nil-rate exclusion.
    August 22, 2026   Case Laws Customs
    Prior judicial determination bars repeat advance rulings; oven-roasted walnuts fall under roasted nuts, subject to origin-based duty concessions.
    August 22, 2026   Case Laws IBC
    Interim moratorium exclusion applies to pending personal-guarantor insolvency applications, preventing its use to bar recovery suits.
    August 22, 2026   Case Laws IBC
    Section 7 admission requires established financial debt and default, not precise interest quantification, while post-suspension defaults remain actionable.
    August 22, 2026   Case Laws Money Laundering
    Disproportionate assets can constitute a predicate offence for money-laundering, supporting attachment limited to the unlawful asset value.
    August 21, 2026   Case Laws Customs
    Provisional release of imported areca nuts granted on personal bond while classification and customs duty await adjudication.
    August 21, 2026   Case Laws GST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case Laws GST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case Laws GST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case Laws GST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case Laws GST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case Laws GST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case Laws GST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case Laws GST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case Laws GST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case Laws GST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2018 › November, 2018 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Taxability of receipts under Research and Development...

      RDCA Receipts Not Taxable as 'Royalty' Under Article 12(4) of India-Netherlands DTAA; Classified as Cost-Sharing Reimbursement.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxNovember 3, 2018Case LawsAT
      Taxability of receipts under Research and Development Co-operation Agreement - receipts under RDCA are not taxable as the same is not ‘Royalty’ under Article 12(4) of the India-Netherlands DTAA, and it is a cost sharing agreement, in nature of reimbursement - additions deleted.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔