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
    September 17, 2025   Case Laws Income Tax
    Appeal allowed; matter remanded for fresh merits review of s.154 rectification, correcting mischaracterisation under s.119(2)(b)
    September 17, 2025   Case Laws Income Tax
    Delay in filing income-tax return condoned due to CA's family emergency; Sec. 119(2)(b) relief granted and remanded for fresh decision
    September 17, 2025   Case Laws Income Tax
    Revenue classification: agricultural land treated as capital asset under s.2(14)(iii)(b); consideration fixed at Rs.1,00,44,000; s.54F exemption allow...
    September 17, 2025   Case Laws Income Tax
    Assessee's application for regular registration u/s 80G(5) held within limitation; six-month proviso applied, remitted for fresh decision
    September 17, 2025   Case Laws Income Tax
    Option under s.115BAA by filing Form 10-IC treated ineffectual if s.115BAA(2) conditions unmet and s.115JAA MAT credit claimed
    September 17, 2025   Case Laws Income Tax
    Additions under s.132(4) and enhancements under s.251(2) set aside for lack of corroboration and no show-cause opportunity
    September 17, 2025   Case Laws Customs
    Order amended to require consolidated bank guarantee of Rs.1.73 crores or additional Rs.1.23 crores within six weeks
    September 17, 2025   Case Laws Companies Law
    Transfer winding-up proceedings to IBC insolvency adjudication under s.434(1)(c) due to no irreversible liquidation steps
    September 17, 2025   Case Laws VAT / Sales Tax
    Appeal order merges assessment; s.57(1)(a) revisional power limited over coequal officers; s.62 rectification sustained, levy removed
    September 17, 2025   Case Laws Indian Laws
    Acquittal Upheld: No Section 138 NIA Liability Where Power of Attorney Lacked Personal Knowledge and Debt Not Legally Recoverable
    September 17, 2025   Case Laws Indian Laws
    Section 482 petition to quash complaint dismissed; Section 138 NI Act trial required; Sections 118,139 presumptions tested by evidence
    September 16, 2025   Circulars Customs
    Customs Act sets two-year limit to finalise provisional assessments, 14-month evidence rule, extensions for sufficient cause
    September 16, 2025   Case Laws GST
    Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
    September 16, 2025   Case Laws GST
    Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression
    September 16, 2025   Case Laws GST
    IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory supp...
    September 16, 2025   Case Laws Income Tax
    Denial of benefits under Sections 11 and 12 for delayed e-filing of Form 10B quashed; condonation granted for excusable delay
    September 16, 2025   Case Laws Income Tax
    Delay in filing Form 10B condoned under s.119(2)(b); long-standing charitable trust granted exemption under s.12 on equitable grounds
    September 16, 2025   Case Laws Income Tax
    Higher appellate orders and binding precedent must be followed by subordinate tax authorities; noncompliance equals undue harassment
    September 16, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) read with s.274 quashed for lack of specific charge, denying fair notice
    September 16, 2025   Case Laws Income Tax
    Appeal allowed, exemption under section 11 restored for not-for-profit company under section 12A carrying out charitable activities including micro-fi...
❮
❯
❯❯
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
September 17, 2025   Case Laws Income Tax
Appeal allowed; matter remanded for fresh merits review of s.154 rectification, correcting mischaracterisation under s.119(2)(b)
September 17, 2025   Case Laws Income Tax
Delay in filing income-tax return condoned due to CA's family emergency; Sec. 119(2)(b) relief granted and remanded for fresh decision
September 17, 2025   Case Laws Income Tax
Revenue classification: agricultural land treated as capital asset under s.2(14)(iii)(b); consideration fixed at Rs.1,00,44,000; s.54F exemption allowed
September 17, 2025   Case Laws Income Tax
Assessee's application for regular registration u/s 80G(5) held within limitation; six-month proviso applied, remitted for fresh decision
September 17, 2025   Case Laws Income Tax
Option under s.115BAA by filing Form 10-IC treated ineffectual if s.115BAA(2) conditions unmet and s.115JAA MAT credit claimed
September 17, 2025   Case Laws Income Tax
Additions under s.132(4) and enhancements under s.251(2) set aside for lack of corroboration and no show-cause opportunity
September 17, 2025   Case Laws Customs
Order amended to require consolidated bank guarantee of Rs.1.73 crores or additional Rs.1.23 crores within six weeks
September 17, 2025   Case Laws Companies Law
Transfer winding-up proceedings to IBC insolvency adjudication under s.434(1)(c) due to no irreversible liquidation steps
September 17, 2025   Case Laws VAT / Sales Tax
Appeal order merges assessment; s.57(1)(a) revisional power limited over coequal officers; s.62 rectification sustained, levy removed
September 17, 2025   Case Laws Indian Laws
Acquittal Upheld: No Section 138 NIA Liability Where Power of Attorney Lacked Personal Knowledge and Debt Not Legally Recoverable
September 17, 2025   Case Laws Indian Laws
Section 482 petition to quash complaint dismissed; Section 138 NI Act trial required; Sections 118,139 presumptions tested by evidence
September 16, 2025   Circulars Customs
Customs Act sets two-year limit to finalise provisional assessments, 14-month evidence rule, extensions for sufficient cause
September 16, 2025   Case Laws GST
Consolidated show-cause notices valid if fraudulent input tax credit proven; appeal and DRC-07 summary allowed until 31 Oct 2025
September 16, 2025   Case Laws GST
Petition allowed; s.74 UPGST notice quashed where taxpayer proved actual goods movement, tax paid and no wilful suppression
September 16, 2025   Case Laws GST
IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory supplies
September 16, 2025   Case Laws Income Tax
Denial of benefits under Sections 11 and 12 for delayed e-filing of Form 10B quashed; condonation granted for excusable delay
September 16, 2025   Case Laws Income Tax
Delay in filing Form 10B condoned under s.119(2)(b); long-standing charitable trust granted exemption under s.12 on equitable grounds
September 16, 2025   Case Laws Income Tax
Higher appellate orders and binding precedent must be followed by subordinate tax authorities; noncompliance equals undue harassment
September 16, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) read with s.274 quashed for lack of specific charge, denying fair notice
September 16, 2025   Case Laws Income Tax
Appeal allowed, exemption under section 11 restored for not-for-profit company under section 12A carrying out charitable activities including micro-finance

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2025 › September, 2025 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

A national customs authority issued a master circular...

Master circular mandates regular PTFC and CCFC meetings, expanded membership, anonymised grievance channels, timely resolution and escalation

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs September 17, 2025 Circulars
A national customs authority issued a master circular consolidating and superseding prior guidance to strengthen trade facilitation by institutionalising consultation and triaged grievance mechanisms: local Permanent Trade Facilitation Committees (PTFCs) will meet fortnightly and Customs Clearance Facilitation Committees (CCFCs) bimonthly, with expanded membership to include trade, logistics, port and transport agencies, regulatory authorities and digital systems units; terms now mandate timely resolution and escalation of grievances via anonymised online mechanisms, local facilitation centres and National Assessment Centres (NACs), require monitoring of social-media and email complaints with unique reference numbers, and direct senior officials to publicise contacts and ensure implementation and inter-agency coordination.
View Source View

Topics

Acts Income Tax
Next ➔