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 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 can...
    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
    June 8, 2026   Case Laws Customs
    Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
    June 8, 2026   Case Laws Customs
    Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
    June 8, 2026   Case Laws Customs
    Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
    June 8, 2026   Case Laws Customs
    Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.
    June 8, 2026   Case Laws Companies Law
    Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
    June 8, 2026   Case Laws Money Laundering
    PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
    June 8, 2026   Case Laws Central Excise
    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    June 6, 2026   Notifications SEZ
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
    June 6, 2026   Notifications FEMA
    Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
    June 6, 2026   Notifications Companies Law
    Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
    June 6, 2026   Circulars DGFT
    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    June 6, 2026   Circulars Customs
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
❮
❯
❯❯
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 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
June 8, 2026   Case Laws Customs
Related-party customs valuation upheld when competitive bidding showed price independence and inadmissible documents could not prove overvaluation.
June 8, 2026   Case Laws Customs
Relinquishment of warehoused goods before clearance can extinguish customs duty liability absent any offence under the Customs Act.
June 8, 2026   Case Laws Customs
Bill of entry correction for inadvertent misclassification may proceed through amendment powers, not only appellate challenge.
June 8, 2026   Case Laws Customs
Chemical composition evidence must prove restricted-goods classification; penalty fell when test report omitted potassium chloride percentage.
June 8, 2026   Case Laws Companies Law
Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
June 8, 2026   Case Laws Money Laundering
PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
June 8, 2026   Case Laws Central Excise
Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
June 6, 2026   Notifications SEZ
Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
June 6, 2026   Notifications FEMA
Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
June 6, 2026   Notifications Companies Law
Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
June 6, 2026   Circulars DGFT
Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
June 6, 2026   Circulars Customs
Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2023 › April, 2023 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Service Tax

Reversal of CENVAT Credit - electrical energy is not an...

CENVAT Credit Reversal Not Required for Electricity; Rule 6 of Credit Rules and Section 2(d) Inapplicable.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax April 13, 2023 Case Laws AT
Reversal of CENVAT Credit - electrical energy is not an excisable goods nor it is exempted goods as defined in rule 2(d) of the Credit Rules. Thus, as electricity is not excisable goods under section 2(d) of the Central Excise Act, 1944, rule 6 of the Credit Rules would not be applicable. - AT
View Source View

Topics

Acts Income Tax
Next ➔