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
    May 28, 2026   Case LawsCustoms
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case LawsCustoms
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case LawsCustoms
    Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
    May 28, 2026   Case LawsCustoms
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
    May 28, 2026   Case LawsIBC
    Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
    May 28, 2026   Case LawsIBC
    CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
    May 28, 2026   Case LawsIBC
    Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
    May 28, 2026   Case LawsFEMA
    FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
    May 28, 2026   Case LawsMoney Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case LawsMoney Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
    May 28, 2026   Case LawsMoney Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case LawsMoney Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case LawsService Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case LawsService Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
    May 28, 2026   Case LawsService Tax
    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
    May 28, 2026   Case LawsService Tax
    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
    May 28, 2026   Case LawsIndian Laws
    Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
    May 28, 2026   Case LawsIndian Laws
    Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
    May 27, 2026   NotificationsIBC
    Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
    May 27, 2026   CircularsCustoms
    GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
❮
❯
❯❯
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
    May 28, 2026   Case Laws Customs
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case Laws Customs
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case Laws Customs
    Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
    May 28, 2026   Case Laws Customs
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
    May 28, 2026   Case Laws IBC
    Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
    May 28, 2026   Case Laws IBC
    CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
    May 28, 2026   Case Laws IBC
    Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
    May 28, 2026   Case Laws FEMA
    FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
    May 28, 2026   Case Laws Money Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case Laws Money Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could be attached.
    May 28, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case Laws Money Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case Laws Service Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case Laws Service Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
    May 28, 2026   Case Laws Service Tax
    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
    May 28, 2026   Case Laws Service Tax
    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
    May 28, 2026   Case Laws Indian Laws
    Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
    May 28, 2026   Case Laws Indian Laws
    Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
    May 27, 2026   Notifications IBC
    Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
    May 27, 2026   Circulars Customs
    GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.

    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

      Revision u/s 263 - Scope of the notice issued - the Explanation...

      Clarification on Section 263: Revision Notice Doesn't Expand Its Scope; No Need for Detailed Explanation Once Invoked.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxFebruary 25, 2023Case LawsAT
      Revision u/s 263 - Scope of the notice issued - the Explanation did not expand the scope of section but only explained the scope of section, and therefore, once the specific section has been invoked, it is not necessary to mention any specific Explanation thereto which has been invoked. - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔