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 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
    May 23, 2026   Case Laws GST
    Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
    May 23, 2026   Case Laws GST
    Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
    May 23, 2026   Case Laws GST
    GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
    May 23, 2026   Case Laws GST
    Composite assessment orders spanning multiple tax periods are invalid and must be proceeded with year-wise.
    May 23, 2026   Case Laws GST
    Anti-profiteering delay and GST-inclusive profiteered amount upheld, with interest and prospective penalty on unrepassed ITC benefit.
    May 23, 2026   Case Laws Income Tax
    Refund adjustment against disputed tax demand barred during appeal where substantial deposit had already been made.
    May 23, 2026   Case Laws Income Tax
    Reassessment notices against a deceased assessee are invalid unless proceedings are brought against legal representatives under the statute.
    May 23, 2026   Case Laws Income Tax
    Aggregated TNMM benchmarking upheld where interlinked international transactions were tested together and no substantial question of law arose.
    May 23, 2026   Case Laws Income Tax
    Convertible debentures treated as equity, no transition amount under MAT, and Rule 8D disallowance failed for lack of satisfaction.
    May 23, 2026   Case Laws Income Tax
    Inoperative PAN triggers higher TDS, but liability may be avoided if the seller disclosed the transaction and paid due tax.
    May 23, 2026   Case Laws Income Tax
    Rectification of apparent error allowed where notional cost substitution for section 80-IB(10) deduction was held legally impermissible.
    May 23, 2026   Case Laws Income Tax
    Transfer-linked expenses and acquisition cost rules: travel claims remanded, deposits and loan interest allowed in capital gains computation.
    May 23, 2026   Case Laws Income Tax
    Best judgment assessment must be based on fair estimation; arbitrary profit rate rejected and income recomputed at 7 per cent.
    May 23, 2026   Case Laws Income Tax
    Discretionary penalty for foreign asset non-disclosure rejected where omission was bona fide and funds were fully disclosed.
    May 23, 2026   Case Laws Income Tax
    Tenancy rights surrender receipts remain capital in nature and cannot be taxed under other sources despite acquisition-cost disputes.
    May 23, 2026   Case Laws Income Tax
    Artificial volume and price rigging justified commission income estimation at 5%, restoring the assessment addition.
    May 23, 2026   Case Laws Income Tax
    Debatable deduction claim under section 80IB(10) could not justify penalty for inaccurate particulars.
    May 23, 2026   Case Laws Income Tax
    Depreciable asset gains remain long-term for tax-rate purposes while section 50 governs only computation and written down value
    May 23, 2026   Case Laws Income Tax
    Capital receipt treatment for settlement compensation: Tribunal excludes payment for giving up a right to sue from taxability.
    May 23, 2026   Case Laws Customs
    Food testing kits classification rejected as diagnostic kits exemption failed, extended limitation and penalties upheld.
❮
❯
❯❯
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
May 23, 2026   Case Laws GST
Bail in GST fraud prosecution granted where evidence was documentary, custody was prolonged, and trial delay was likely.
May 23, 2026   Case Laws GST
Preferential location charges form part of composite construction supply and cannot be taxed separately under GST.
May 23, 2026   Case Laws GST
GST registration cancellation requires a speaking order; failure to record reasons renders the cancellation illegal and unsustainable.
May 23, 2026   Case Laws GST
Composite assessment orders spanning multiple tax periods are invalid and must be proceeded with year-wise.
May 23, 2026   Case Laws GST
Anti-profiteering delay and GST-inclusive profiteered amount upheld, with interest and prospective penalty on unrepassed ITC benefit.
May 23, 2026   Case Laws Income Tax
Refund adjustment against disputed tax demand barred during appeal where substantial deposit had already been made.
May 23, 2026   Case Laws Income Tax
Reassessment notices against a deceased assessee are invalid unless proceedings are brought against legal representatives under the statute.
May 23, 2026   Case Laws Income Tax
Aggregated TNMM benchmarking upheld where interlinked international transactions were tested together and no substantial question of law arose.
May 23, 2026   Case Laws Income Tax
Convertible debentures treated as equity, no transition amount under MAT, and Rule 8D disallowance failed for lack of satisfaction.
May 23, 2026   Case Laws Income Tax
Inoperative PAN triggers higher TDS, but liability may be avoided if the seller disclosed the transaction and paid due tax.
May 23, 2026   Case Laws Income Tax
Rectification of apparent error allowed where notional cost substitution for section 80-IB(10) deduction was held legally impermissible.
May 23, 2026   Case Laws Income Tax
Transfer-linked expenses and acquisition cost rules: travel claims remanded, deposits and loan interest allowed in capital gains computation.
May 23, 2026   Case Laws Income Tax
Best judgment assessment must be based on fair estimation; arbitrary profit rate rejected and income recomputed at 7 per cent.
May 23, 2026   Case Laws Income Tax
Discretionary penalty for foreign asset non-disclosure rejected where omission was bona fide and funds were fully disclosed.
May 23, 2026   Case Laws Income Tax
Tenancy rights surrender receipts remain capital in nature and cannot be taxed under other sources despite acquisition-cost disputes.
May 23, 2026   Case Laws Income Tax
Artificial volume and price rigging justified commission income estimation at 5%, restoring the assessment addition.
May 23, 2026   Case Laws Income Tax
Debatable deduction claim under section 80IB(10) could not justify penalty for inaccurate particulars.
May 23, 2026   Case Laws Income Tax
Depreciable asset gains remain long-term for tax-rate purposes while section 50 governs only computation and written down value
May 23, 2026   Case Laws Income Tax
Capital receipt treatment for settlement compensation: Tribunal excludes payment for giving up a right to sue from taxability.
May 23, 2026   Case Laws Customs
Food testing kits classification rejected as diagnostic kits exemption failed, extended limitation and penalties upheld.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › FEMA › 2019 › February, 2019 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
FEMA

External Commercial Borrowings (ECB) Policy – ECB facility for R...

Resolution Applicants Can Access External Commercial Borrowings Under ECB Policy for Corporate Insolvency Resolution Process.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

FEMA February 8, 2019 Circulars
External Commercial Borrowings (ECB) Policy – ECB facility for Resolution Applicants under Corporate Insolvency Resolution Process
View Source View

Topics

Acts Income Tax
Next ➔