Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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 ❯
    GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
    TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional a...
    Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
    Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
    Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
    Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
    Unstayed Tribunal Orders Preserve Corporate Authority Despite Pending Oppression Appeals and Limit Bank Intervention in Account Operations
    Will-based benami claims remain barred where pleadings assert beneficial ownership and no statutory fiduciary relationship exists.
    Reassessment validity depends on tangible material, no prior conscious examination, and recorded reasons that alone define jurisdiction.
    All Industry Rates of Duty Drawback for specified tariff items are reduced through Schedule amendments.
    Special additional excise duty on petrol and diesel exports is revised, imposing new per-litre rates under the amended schedule.
    Expert panel valuation of gems and jewellery requires independent assessment, voluntary service, and strict misconduct consequences.
    Show-cause notice safeguards require consignees to answer alleged GST discrepancies before tax-evasion determinations are made.
    Proof of principal place of business governs GST registration; missing additional-premises rent agreement cannot justify cancellation.
    Tax-exclusive bills of quantities prevail over general tender tax clauses, supporting GST reimbursement for public works contractors.
    Deferred input tax credit under section 16(5) remains available despite GSTR-2A mismatches when supporting records establish genuine business credit.
    Refund of Excess IGST: Clerical GSTR-3B misreporting cannot justify retention of tax paid twice on zero-rated exports.
    Input tax credit on retail-shop interiors remains available where the GST component is not capitalised in fixed-asset cost.
    Input tax credit claims require transaction-specific proof of goods receipt; restored supplier registration supports entitlement despite bogus-supplie...
    Unaccounted stock found during survey requires tax determination, making direct confiscation and penalty proceedings impermissible.
❮
❯
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as...

Circulars Cannot Deny Drawback or DEPB Benefits to 100% Export Oriented Units, Says Central Board Clarification.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs January 24, 2020 Case Laws HC
The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of Drawback or DEPB if such manufacturing was done by 100% EOU Units and then exports were made by such 100% EOUs. - The denial of benefit to the Assessee under the guise of a clarification for which, no power was bestowed on the Central Board.

Topics

Acts Income Tax