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
    June 6, 2026   Case Laws Income Tax
    Accrued interest under mercantile accounting taxed in the accrual year; reopening upheld on tangible material, not change of opinion.
    June 6, 2026   Case Laws Income Tax
    Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
    June 6, 2026   Case Laws Income Tax
    Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
    June 6, 2026   Case Laws Income Tax
    Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
    June 6, 2026   Case Laws Income Tax
    Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
    June 6, 2026   Case Laws Income Tax
    SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
    June 6, 2026   Case Laws Customs
    Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
    June 6, 2026   Case Laws Customs
    Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
    June 6, 2026   Case Laws Customs
    Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
    June 6, 2026   Case Laws Customs
    Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
    June 6, 2026   Case Laws Customs
    Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
    June 6, 2026   Case Laws Customs
    Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
    June 6, 2026   Case Laws IBC
    Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
    June 5, 2026   Notifications IBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    June 5, 2026   Notifications SEZ
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    June 5, 2026   Notifications IBC
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
    June 5, 2026   Circulars Customs
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
    June 5, 2026   Circulars Customs
    Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
    June 5, 2026   Circulars Customs
    Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
    June 5, 2026   Case Laws GST
    Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
❮
❯
❯❯
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
June 6, 2026   Case Laws Income Tax
Accrued interest under mercantile accounting taxed in the accrual year; reopening upheld on tangible material, not change of opinion.
June 6, 2026   Case Laws Income Tax
Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
June 6, 2026   Case Laws Income Tax
Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
June 6, 2026   Case Laws Income Tax
Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
June 6, 2026   Case Laws Income Tax
Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
June 6, 2026   Case Laws Income Tax
SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
June 6, 2026   Case Laws Customs
Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
June 6, 2026   Case Laws Customs
Prospective operation of import restrictions: e-Gazette publication time controls, so pre-publication consignments remain under the earlier policy.
June 6, 2026   Case Laws Customs
Customs exemption upheld where substantive use condition was met despite failure to follow IGCR procedures.
June 6, 2026   Case Laws Customs
Circumstantial evidence in smuggling upheld penalty for misdeclared Ketamine export, but redemption fine was quashed.
June 6, 2026   Case Laws Customs
Customs Broker licensing procedure: delayed show cause notice beyond the prescribed period vitiated the penalty order.
June 6, 2026   Case Laws Customs
Customs Broker due diligence protects against penalty where exporter's misdeclaration was not known or colluded in.
June 6, 2026   Case Laws IBC
Resolution applicant eligibility: NPA-based disqualification is tested on plan submission date, and connected-person bar fails derivatively.
June 5, 2026   Notifications IBC
Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
June 5, 2026   Notifications SEZ
SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
June 5, 2026   Notifications IBC
Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
June 5, 2026   Circulars Customs
Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
June 5, 2026   Circulars Customs
Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
June 5, 2026   Circulars Customs
Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
June 5, 2026   Case Laws GST
Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.

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

Request made by petitioner for copies of letters of the...

Petitioner Denied Access to Directorate of Revenue Intelligence Documents During Show Cause Notice Stage in Investigation.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs August 22, 2012 Case Laws HC
Request made by petitioner for copies of letters of the Directorate of Revenue Intelligence, copies of internal references, which relate to investigation carried out by DRI - not allowed at show cause notice stage - HC
View Source View

Topics

Acts Income Tax
Next ➔