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 12, 2026   Case Laws GST
    Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
    June 12, 2026   Case Laws GST
    GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
    June 12, 2026   Case Laws GST
    Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
    June 12, 2026   Case Laws GST
    DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
    June 12, 2026   Case Laws GST
    Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
    June 12, 2026   Case Laws Income Tax
    Natural justice breach in transfer and revision proceedings during COVID led to setting aside both orders
    June 12, 2026   Case Laws Income Tax
    Form No. 10 and capital work-in-progress additions fail where no evidence of actual receipt or current-year claim exists.
    June 12, 2026   Case Laws Income Tax
    Loan repayment as application of income under charitable trust exemption allowed where no double deduction was shown
    June 12, 2026   Case Laws Income Tax
    Section 14A satisfaction requirement blocks Rule 8D disallowance, and maintenance dredging remains revenue expenditure in tax computation.
    June 12, 2026   Case Laws Income Tax
    Indexation of construction cost allowed where sale deed annexure formed part of the public record.
    June 12, 2026   Case Laws Income Tax
    Software distribution receipts were not taxable as royalty or technical fees after binding precedent settled the issue.
    June 12, 2026   Case Laws Income Tax
    Permanent establishment profit attribution turns on branch role evidence; MAT credit claim sent back for verification.
    June 12, 2026   Case Laws Income Tax
    Internal TNMM and consistency drive transfer pricing relief, while replacement spares fail for additional depreciation.
    June 12, 2026   Case Laws Income Tax
    Transfer pricing of intra-group services and unabsorbed depreciation: remand for fresh CUP review, with carry forward allowed beyond eight years.
    June 12, 2026   Case Laws Income Tax
    Belated Form 10-IC filing treated as procedural lapse where section 115BAA option was clearly exercised
    June 12, 2026   Case Laws Income Tax
    Arm's length pricing of support services and TNMM margins justified deletion of transfer pricing adjustments.
    June 12, 2026   Case Laws Income Tax
    Section 14A disallowance, LIBOR-based transfer pricing and MAT adjustments were narrowed, while notional interest additions were deleted.
    June 12, 2026   Case Laws Customs
    Confiscation of excess imported goods fails where duty was paid and no suppression or collusion was proved.
    June 12, 2026   Case Laws Customs
    Customs valuation and evidence rules curb rejection of declared value, extended limitation, and penalties in import disputes
    June 12, 2026   Case Laws Customs
    Deemed manufacture principle extends concessional CVD to importers when domestic goods qualify despite CENVAT credit conditions.
❮
❯
❯❯
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 12, 2026   Case Laws GST
Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
June 12, 2026   Case Laws GST
GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
June 12, 2026   Case Laws GST
Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
June 12, 2026   Case Laws GST
DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
June 12, 2026   Case Laws GST
Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
June 12, 2026   Case Laws Income Tax
Natural justice breach in transfer and revision proceedings during COVID led to setting aside both orders
June 12, 2026   Case Laws Income Tax
Form No. 10 and capital work-in-progress additions fail where no evidence of actual receipt or current-year claim exists.
June 12, 2026   Case Laws Income Tax
Loan repayment as application of income under charitable trust exemption allowed where no double deduction was shown
June 12, 2026   Case Laws Income Tax
Section 14A satisfaction requirement blocks Rule 8D disallowance, and maintenance dredging remains revenue expenditure in tax computation.
June 12, 2026   Case Laws Income Tax
Indexation of construction cost allowed where sale deed annexure formed part of the public record.
June 12, 2026   Case Laws Income Tax
Software distribution receipts were not taxable as royalty or technical fees after binding precedent settled the issue.
June 12, 2026   Case Laws Income Tax
Permanent establishment profit attribution turns on branch role evidence; MAT credit claim sent back for verification.
June 12, 2026   Case Laws Income Tax
Internal TNMM and consistency drive transfer pricing relief, while replacement spares fail for additional depreciation.
June 12, 2026   Case Laws Income Tax
Transfer pricing of intra-group services and unabsorbed depreciation: remand for fresh CUP review, with carry forward allowed beyond eight years.
June 12, 2026   Case Laws Income Tax
Belated Form 10-IC filing treated as procedural lapse where section 115BAA option was clearly exercised
June 12, 2026   Case Laws Income Tax
Arm's length pricing of support services and TNMM margins justified deletion of transfer pricing adjustments.
June 12, 2026   Case Laws Income Tax
Section 14A disallowance, LIBOR-based transfer pricing and MAT adjustments were narrowed, while notional interest additions were deleted.
June 12, 2026   Case Laws Customs
Confiscation of excess imported goods fails where duty was paid and no suppression or collusion was proved.
June 12, 2026   Case Laws Customs
Customs valuation and evidence rules curb rejection of declared value, extended limitation, and penalties in import disputes
June 12, 2026   Case Laws Customs
Deemed manufacture principle extends concessional CVD to importers when domestic goods qualify despite CENVAT credit conditions.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Indian Laws › 2023 › February, 2023 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Indian Laws

Revised Rate of National Calamity Contingent Duty (NCCD) on...

Seventh Schedule Amendment: Revised National Calamity Contingent Duty Rates on Specific Goods to Address Fiscal Needs.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Indian Laws February 1, 2023 Notes
Revised Rate of National Calamity Contingent Duty (NCCD) on certain goods - AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Notes
View Source View

Topics

Acts Income Tax
Next ➔