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 characters0/2000
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.
RelevanceDefaultDate
    June 8, 2026   CircularsCustoms
    Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.
    June 8, 2026   CircularsCustoms
    Final assessment on valid test reports replaces provisional customs assessment for identical goods under streamlined import procedures.
    June 8, 2026   Case LawsGST
    Bona fide purchaser's input tax credit survives supplier tax default, with action reserved against the supplier.
    June 8, 2026   Case LawsGST
    Prior notice before coercive action is a limited safeguard in investigation, not blanket anticipatory bail protection.
    June 8, 2026   Case LawsGST
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    June 8, 2026   Case LawsGST
    GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
    June 8, 2026   Case LawsGST
    Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
    June 8, 2026   Case LawsGST
    Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
    June 8, 2026   Case LawsGST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case LawsGST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case LawsGST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case LawsIncome Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case LawsIncome Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case LawsIncome Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case LawsIncome Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case LawsIncome Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case LawsIncome Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
    June 8, 2026   Case LawsIncome Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case LawsCustoms
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case LawsCustoms
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    June 8, 2026   Circulars Customs
    Custodian appointment for Haldia Dock Complex goods under Customs law defines port custody responsibilities.
    June 8, 2026   Circulars Customs
    Final assessment on valid test reports replaces provisional customs assessment for identical goods under streamlined import procedures.
    June 8, 2026   Case Laws GST
    Bona fide purchaser's input tax credit survives supplier tax default, with action reserved against the supplier.
    June 8, 2026   Case Laws GST
    Prior notice before coercive action is a limited safeguard in investigation, not blanket anticipatory bail protection.
    June 8, 2026   Case Laws GST
    Input tax credit cannot be denied to bona fide purchasers when supplier default is the only grievance, subject to bona fides.
    June 8, 2026   Case Laws GST
    GST registration cancellation requires Form GST REG-31 and 30-day opportunity before adverse action for bank-account non-compliance
    June 8, 2026   Case Laws GST
    Bail in GST input tax credit cases: documentary evidence, completed investigation and no flight risk justified release on conditions.
    June 8, 2026   Case Laws GST
    Tax liability of deceased proprietor survives against legal representatives, but only with hearing and speaking order
    June 8, 2026   Case Laws GST
    Input tax credit requires proof of actual receipt; penalty challenge failed and statutory appeal remained open.
    June 8, 2026   Case Laws GST
    GST portal fairness requires an online facility for supplementary replies where proceedings are conducted through the Common Portal.
    June 8, 2026   Case Laws GST
    Anti-profiteering scope and remedies: wider inquiry upheld, proceedings survived omitted rules, but interest and penalty were excluded
    June 8, 2026   Case Laws Income Tax
    Foreign exchange gains count as operating income under TNMM; CSR-linked donation deduction and foreign tax credit were also addressed.
    June 8, 2026   Case Laws Income Tax
    Mechanical search approvals and third-party material vitiate assessments; unsupported estimates and cash additions are deleted
    June 8, 2026   Case Laws Income Tax
    Safe harbour for share valuation deleted the addition and supported retrospective application of the curative amendment.
    June 8, 2026   Case Laws Income Tax
    Reassessment jurisdiction beyond three years fails without recorded reasons showing escapement; blanket two-zero cash additions were curtailed
    June 8, 2026   Case Laws Income Tax
    Contractor settlement expense deductible as business revenue; 14A disallowance and treaty-rate DDT claim remitted for fresh consideration
    June 8, 2026   Case Laws Income Tax
    Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration cancellation fails too.
    June 8, 2026   Case Laws Income Tax
    Dividend distribution tax follows treaty rates for non-resident shareholders, with excess tax refundable after recomputation
    June 8, 2026   Case Laws Customs
    E-Gazette publication controls import restrictions; consignments arriving before publication remain under the prior regime and are releasable.
    June 8, 2026   Case Laws Customs
    Proof of foreign origin and conscious knowledge required to sustain penalty for town seizure of smuggled gold

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2023 › February, 2023 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Market Linked Debentures now included in the definition of...

      Market Linked Debentures now taxed as short-term capital gains; previously taxed as long-term at 10% without indexation.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxFebruary 3, 2023Notes
      Market Linked Debentures now included in the definition of securities and transfer of such market linked securities is taxable under as short term capital gain as well, Earlier they were taxed as long term only @10% (without indexation).
      View Source View

      Topics

      ActsIncome Tax
      Next ➔