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
    July 9, 2026   Case Laws Income Tax
    Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
    July 9, 2026   Case Laws Income Tax
    Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
    July 9, 2026   Case Laws Income Tax
    Section 68 unsecured loan disputes: identity, creditworthiness and genuineness suffice, and source of source was not required earlier.
    July 9, 2026   Case Laws Income Tax
    Section 14A and banking income: exempt bond interest, broken period interest, mutuality receipts, and SLR default deduction clarified.
    July 9, 2026   Case Laws Income Tax
    Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
    July 9, 2026   Case Laws Income Tax
    No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
    July 9, 2026   Case Laws Income Tax
    Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
    July 9, 2026   Case Laws Income Tax
    Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.
    July 9, 2026   Case Laws Benami Property
    Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
    July 9, 2026   Case Laws Benami Property
    Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
    July 9, 2026   Case Laws Benami Property
    Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
    July 9, 2026   Case Laws Customs
    Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
    July 9, 2026   Case Laws Customs
    Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
    July 9, 2026   Case Laws IBC
    Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation
    July 9, 2026   Case Laws IBC
    CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
    July 9, 2026   Case Laws IBC
    Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
    July 9, 2026   Case Laws Service Tax
    Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
    July 9, 2026   Case Laws Indian Laws
    Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
    July 8, 2026   Circulars SEBI
    IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap
    July 8, 2026   Circulars Customs
    SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.
❮
❯
❯❯
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
July 9, 2026   Case Laws Income Tax
Representative assessee rules require trust income or loss to be determined first before a beneficiary claims trust losses.
July 9, 2026   Case Laws Income Tax
Defective penalty notice and bona fide explanation defeat misreporting penalty for non-claim of deduction under section 270A.
July 9, 2026   Case Laws Income Tax
Section 68 unsecured loan disputes: identity, creditworthiness and genuineness suffice, and source of source was not required earlier.
July 9, 2026   Case Laws Income Tax
Section 14A and banking income: exempt bond interest, broken period interest, mutuality receipts, and SLR default deduction clarified.
July 9, 2026   Case Laws Income Tax
Fixed place and dependent agent PE rejected for offshore car sales; Indian tax addition set aside
July 9, 2026   Case Laws Income Tax
No estoppel against law: fresh claim on software distribution receipts was entertainable, with royalty taxability remanded for verification.
July 9, 2026   Case Laws Income Tax
Political donation deduction under section 80GGC sustained absent proof of refund or direct nexus with benefit.
July 9, 2026   Case Laws Income Tax
Depreciation on goodwill and overdue receivables pricing: goodwill deduction allowed, notional interest adjustment deleted in amalgamation dispute.
July 9, 2026   Case Laws Benami Property
Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
July 9, 2026   Case Laws Benami Property
Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
July 9, 2026   Case Laws Benami Property
Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
July 9, 2026   Case Laws Customs
Alternative statutory remedy limits writ review in anti-dumping findings; merits disputes go to the tribunal
July 9, 2026   Case Laws Customs
Proportionality limits custodianship revocation under customs rules despite employee misconduct, with penalty sustained for security lapses.
July 9, 2026   Case Laws IBC
Continuing personal guarantee remains enforceable despite resignation, renewal of facilities, claimed novation, or alleged revocation
July 9, 2026   Case Laws IBC
CIRP information disclosure permits a resolution professional to seek mall revenue records without deciding ownership or contractual rights.
July 9, 2026   Case Laws IBC
Res judicata bars collateral attacks on unimplemented resolution plans; belated payment proposals cannot defeat liquidation.
July 9, 2026   Case Laws Service Tax
Actual receipt of order-in-original governs appeal limitation; income-tax data alone cannot sustain extended service tax demand.
July 9, 2026   Case Laws Indian Laws
Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence prove execution
July 8, 2026   Circulars SEBI
IPF income utilisation norms revised for depositories, with 95% to be ploughed back and a 5% expense cap
July 8, 2026   Circulars Customs
SEZ courier import automation streamlines manifest filing, validation, X-ray, exit scan and goods registration under integrated customs systems.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2012 › August, 2012 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Imported vehicle has been confiscated for violation of licence...

Confiscated Left-Hand Drive Vehicle for License Violation; Warehousing Permitted Under Chapter 87 Explanatory Note.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs August 2, 2012 Case Laws AT
Imported vehicle has been confiscated for violation of licence on the ground that vehicle is Left Hand Drive and is not permissible under the explanatory note to Chapter 87 - warehousing of the goods allowed - AT
View Source View

Topics

Acts Income Tax
Next ➔