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
    May 5, 2026   Case Laws Income Tax
    Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
    May 5, 2026   Case Laws Benami Property
    Benami transaction through routed cash through a third party account was upheld, with attachment restricted to the reduced amount.
    May 5, 2026   Case Laws Customs
    Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
    May 5, 2026   Case Laws FEMA
    Foreign exchange restriction under FERA did not apply where an NRE cheque was received in Indian currency without unauthorised conversion.
    May 5, 2026   Case Laws FEMA
    Forgery allegations in share transfer documents failed where no corroborative evidence displaced the recorded FEMA compliance.
    May 5, 2026   Case Laws Money Laundering
    PMLA bail and speedy trial concerns supported release where only a limited derivative role was alleged.
    May 5, 2026   Case Laws Money Laundering
    Money-laundering attachment can extend to equivalent value property and third-party assets despite later settlement or discharge.
    May 5, 2026   Case Laws Service Tax
    Sovereign functions and statutory fees were outside service tax, so a forest officer faced no tax liability.
    May 5, 2026   Case Laws Service Tax
    Exemption for cargo handling of agricultural produce upheld, renting service demand sustained, and Section 77 penalty waived.
    May 5, 2026   Case Laws Indian Laws
    FEMA compliance and foreign arbitral award enforcement proceed where compensatory damages are treated as a current account transaction.
    May 5, 2026   Case Laws Indian Laws
    Security cheque and enforceable debt under cheque dishonour law: acquittal upheld for failure to prove liability.
    May 4, 2026   Notifications FEMA
    Foreign investment restrictions tightened for investors linked to land-border countries, with prior approval and reporting requirements clarified.
    May 4, 2026   Case Laws Income Tax
    Prospective royalty amendment ruling: IPLC bandwidth payments were not taxable, so no TDS disallowance could stand.
    May 4, 2026   Case Laws Income Tax
    Quashing refused for admitted tax default where the same grounds were already raised during trial.
    May 4, 2026   Case Laws Income Tax
    Deferred revenue recognition upheld for long-term membership fees matched against continuing facilities obligations.
    May 4, 2026   Case Laws Income Tax
    Deferred recognition of time-share membership fees upheld where continuing contractual obligations extended over the membership period.
    May 4, 2026   Case Laws Income Tax
    Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
    May 4, 2026   Case Laws Income Tax
    Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
    May 4, 2026   Case Laws Income Tax
    Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.
    May 4, 2026   Case Laws Income Tax
    Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.
❮
❯
❯❯
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
May 5, 2026   Case Laws Income Tax
Transfer pricing comparables, working capital and receivables interest recalibrated; section 234A relief and 234C recomputation granted.
May 5, 2026   Case Laws Benami Property
Benami transaction through routed cash through a third party account was upheld, with attachment restricted to the reduced amount.
May 5, 2026   Case Laws Customs
Marine fuel standard interpreted narrowly: Distillate Marine Oil restricted to maritime use, and prescribed end-use declaration upheld.
May 5, 2026   Case Laws FEMA
Foreign exchange restriction under FERA did not apply where an NRE cheque was received in Indian currency without unauthorised conversion.
May 5, 2026   Case Laws FEMA
Forgery allegations in share transfer documents failed where no corroborative evidence displaced the recorded FEMA compliance.
May 5, 2026   Case Laws Money Laundering
PMLA bail and speedy trial concerns supported release where only a limited derivative role was alleged.
May 5, 2026   Case Laws Money Laundering
Money-laundering attachment can extend to equivalent value property and third-party assets despite later settlement or discharge.
May 5, 2026   Case Laws Service Tax
Sovereign functions and statutory fees were outside service tax, so a forest officer faced no tax liability.
May 5, 2026   Case Laws Service Tax
Exemption for cargo handling of agricultural produce upheld, renting service demand sustained, and Section 77 penalty waived.
May 5, 2026   Case Laws Indian Laws
FEMA compliance and foreign arbitral award enforcement proceed where compensatory damages are treated as a current account transaction.
May 5, 2026   Case Laws Indian Laws
Security cheque and enforceable debt under cheque dishonour law: acquittal upheld for failure to prove liability.
May 4, 2026   Notifications FEMA
Foreign investment restrictions tightened for investors linked to land-border countries, with prior approval and reporting requirements clarified.
May 4, 2026   Case Laws Income Tax
Prospective royalty amendment ruling: IPLC bandwidth payments were not taxable, so no TDS disallowance could stand.
May 4, 2026   Case Laws Income Tax
Quashing refused for admitted tax default where the same grounds were already raised during trial.
May 4, 2026   Case Laws Income Tax
Deferred revenue recognition upheld for long-term membership fees matched against continuing facilities obligations.
May 4, 2026   Case Laws Income Tax
Deferred recognition of time-share membership fees upheld where continuing contractual obligations extended over the membership period.
May 4, 2026   Case Laws Income Tax
Approved resolution plan extinguishes pre-CIRP tax dues, preventing adjustment of income-tax refunds against barred claims.
May 4, 2026   Case Laws Income Tax
Cash sale consideration in registered property transfers held outside section 269SS, and penalty failed for lack of recorded satisfaction.
May 4, 2026   Case Laws Income Tax
Section 153C search assessments and electronic evidence fail without Section 65B compliance or corroboration.
May 4, 2026   Case Laws Income Tax
Joint transferee TDS threshold under immovable property purchases must be tested on each purchaser's share, not the total deed value.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2024 › July, 2024 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Exemptions on import of various goods and inputs for specified...

Import Duty Exemptions: Extensions for Electronics, Renewable Energy, Medical Devices; Some Lapse by 2024; New End-Dates Removed.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs July 25, 2024 Circulars
Exemptions on import of various goods and inputs for specified purposes such as research and development, manufacture of specified products like fertilizers, pharmaceuticals, electronics, renewable energy equipment, aircraft and ship components, medical equipment, and exports. Concessional duties on imports like artwork, antiques, samples for instructional use. Extension of existing exemptions related to manufacture of electronics, renewable energy, aircraft/ship components, medical devices, export promotion until 31.03.2026. Certain exemptions to lapse on 30.09.2024 including for specified inputs, second-hand computers for donation, exemption from special additional duty. Removal of end-date for exemptions like on additional duty on specified goods, specimens for instruction.
View Source View

Topics

Acts Income Tax
Next ➔