Loading...

⚠ ✕
❮ 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
    April 25, 2026   Case Laws IBC
    Interim moratorium under the IBC starts on registration of a Section 95 petition, regardless of notice to the secured creditor.
    April 25, 2026   Case Laws Money Laundering
    PMLA provisional attachment upheld on circumstantial evidence, equivalent-value property attachment, and valid single-member adjudication.
    April 25, 2026   Case Laws Service Tax
    Transfer of right to use goods in equipment hiring excluded service tax where effective control passed to customers.
    April 24, 2026   Circulars GST - States
    GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
    April 24, 2026   Circulars Customs
    Disposal of seized e-waste by incineration invites quotations from registered recyclers and dismantlers for airport stock.
    April 24, 2026   Case Laws GST
    Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
    April 24, 2026   Case Laws GST
    Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
    April 24, 2026   Case Laws GST
    Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
    April 24, 2026   Case Laws GST
    GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
    April 24, 2026   Case Laws GST
    Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
    April 24, 2026   Case Laws Income Tax
    Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
    April 24, 2026   Case Laws Income Tax
    Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
    April 24, 2026   Case Laws Income Tax
    Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
    April 24, 2026   Case Laws Income Tax
    Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
    April 24, 2026   Case Laws Income Tax
    Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
    April 24, 2026   Case Laws Income Tax
    Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
    April 24, 2026   Case Laws Income Tax
    CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
    April 24, 2026   Case Laws Income Tax
    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
    April 24, 2026   Case Laws Income Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
    April 24, 2026   Case Laws Income Tax
    Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.
❮
❯
❯❯
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
April 25, 2026   Case Laws IBC
Interim moratorium under the IBC starts on registration of a Section 95 petition, regardless of notice to the secured creditor.
April 25, 2026   Case Laws Money Laundering
PMLA provisional attachment upheld on circumstantial evidence, equivalent-value property attachment, and valid single-member adjudication.
April 25, 2026   Case Laws Service Tax
Transfer of right to use goods in equipment hiring excluded service tax where effective control passed to customers.
April 24, 2026   Circulars GST - States
GSTAT Delhi State Bench begins operations, with appeals now to be filed under the prescribed tribunal procedure rules.
April 24, 2026   Circulars Customs
Disposal of seized e-waste by incineration invites quotations from registered recyclers and dismantlers for airport stock.
April 24, 2026   Case Laws GST
Anticipatory bail denied in GST fake invoice fraud, as prima facie evidence showed organised economic offence and central roles.
April 24, 2026   Case Laws GST
Statutory refund entitlement with interest cannot be delayed by administrative excuses, the HC held under the JVAT Act.
April 24, 2026   Case Laws GST
Writ jurisdiction may restore a delayed GST appeal where limitation bars condonation and business livelihood is affected.
April 24, 2026   Case Laws GST
GST assessment orders without a DIN are non-est; writ challenge remains maintainable despite an earlier time-barred appeal.
April 24, 2026   Case Laws GST
Parallel GST adjudication barred where State and CGST notices overlap; State proceedings stayed until CGST adjudication concludes.
April 24, 2026   Case Laws Income Tax
Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
April 24, 2026   Case Laws Income Tax
TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
April 24, 2026   Case Laws Income Tax
Section 43CA does not cover TDR transfers, as development rights are not land or building; addition deleted.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2023 › August, 2023 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Valuation of imported goods - Opal glassware - evidence of...

Court Dismisses Unauthenticated Evidence in Opal Glassware Valuation Case; Insufficient Proof to Reject Transaction Value.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs August 24, 2023 Case Laws AT
Valuation of imported goods - Opal glassware - evidence of contemporaneous import dismissed on the ground that the document purportedly showing the value of contemporaneous import being unauthenticated & unsigned - There has not been sufficient evidence with the Department to reject the transaction value - AT
View Source View

Topics

Acts Income Tax
Next ➔