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 26, 2025   Case Laws GST
    Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST
    September 26, 2025   Case Laws GST
    Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025
    September 26, 2025   Case Laws GST
    Section 3B upheld: Materials transferred between related companies taxed as goods used in works contract
    September 26, 2025   Case Laws GST
    Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication
    September 26, 2025   Case Laws GST
    Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees
    September 26, 2025   Case Laws GST
    Petitioner may seek GST registration restoration under s.29(2)(c) by complying with proviso to Rule 22(4) within two months
    September 26, 2025   Case Laws GST
    Petition dismissed; taxpayer allowed two weeks to file substantive reply to DRC-01; department must issue reasoned order within four weeks
    September 26, 2025   Case Laws GST
    Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCs
    September 26, 2025   Case Laws Income Tax
    Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked
    September 26, 2025   Case Laws Income Tax
    Post-dated partnership deed barred pre-constitution investments; assessee failed to prove developer, ineligible for s.80IB(10) deduction
    September 26, 2025   Case Laws Income Tax
    Notice under s.148 issued by wrong officer is void for lack of jurisdiction; consent or prior acquiescence cannot cure it
    September 26, 2025   Case Laws Income Tax
    Income from production and sale of hybrid seeds qualifies as agricultural income under s.10(1) when contractor-controlled cultivation
    September 26, 2025   Case Laws Income Tax
    Adhoc 30% disallowance of referral commissions set aside; payments treated as sales promotion, not insurance commissions under s.194D; s.40(a)(ia) rel...
    September 26, 2025   Case Laws Income Tax
    267-day delay condoned; appeal admitted and Section 263 revision order quashed; assessment under Sections 147/143(3) restored
    September 26, 2025   Case Laws Income Tax
    Assessment officer exceeded jurisdiction by converting limited scrutiny into full assessment; Section 54F exemption upheld for construction deposits
    September 26, 2025   Case Laws Income Tax
    Assessment void for lack of jurisdiction where no s.143(2) notice served; s.292BB proviso inapplicable, deemed service rejected
    September 26, 2025   Case Laws Income Tax
    Final assessment order quashed: s.153C initiation invalid due to single consolidated satisfaction note; s.144C(1) draft notice missing
    September 26, 2025   Case Laws Income Tax
    Receipts from international passenger and cargo carriage, including code-share third-party services, exempt under Article 8 DTAA
    September 26, 2025   Case Laws Income Tax
    Penalties under ss.271(1)(b) and 272A(1)(d) deleted where non-compliance due to legal advice and s.245D(1) relief, with s.273B applied
    September 26, 2025   Case Laws Income Tax
    Disallowance under section 292C upheld; directed recalculation of 40(b) Explanation 3 and survey income taxed under section 28, not 115BBE
❮
❯
❯❯
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 26, 2025   Case Laws GST
Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST
September 26, 2025   Case Laws GST
Section 171 CGST and specified Rules raise substantive issues; matter remanded for fact-finding and fresh adjudication on 14.10.2025
September 26, 2025   Case Laws GST
Section 3B upheld: Materials transferred between related companies taxed as goods used in works contract
September 26, 2025   Case Laws GST
Procedural dismissal for failure of 7.5% pre-deposit not a merits decision; appeal restored and remitted for adjudication
September 26, 2025   Case Laws GST
Permanent GST registration cancellation set aside for belated returns where taxpayer paid assessed tax, interest and fees
September 26, 2025   Case Laws GST
Petitioner may seek GST registration restoration under s.29(2)(c) by complying with proviso to Rule 22(4) within two months
September 26, 2025   Case Laws GST
Petition dismissed; taxpayer allowed two weeks to file substantive reply to DRC-01; department must issue reasoned order within four weeks
September 26, 2025   Case Laws GST
Petition allowed: Appellate orders quashed, original refund order restored; Rule 89(2)(c) compliance proved with BRCs
September 26, 2025   Case Laws Income Tax
Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked
September 26, 2025   Case Laws Income Tax
Post-dated partnership deed barred pre-constitution investments; assessee failed to prove developer, ineligible for s.80IB(10) deduction
September 26, 2025   Case Laws Income Tax
Notice under s.148 issued by wrong officer is void for lack of jurisdiction; consent or prior acquiescence cannot cure it
September 26, 2025   Case Laws Income Tax
Income from production and sale of hybrid seeds qualifies as agricultural income under s.10(1) when contractor-controlled cultivation
September 26, 2025   Case Laws Income Tax
Adhoc 30% disallowance of referral commissions set aside; payments treated as sales promotion, not insurance commissions under s.194D; s.40(a)(ia) relief
September 26, 2025   Case Laws Income Tax
267-day delay condoned; appeal admitted and Section 263 revision order quashed; assessment under Sections 147/143(3) restored
September 26, 2025   Case Laws Income Tax
Assessment officer exceeded jurisdiction by converting limited scrutiny into full assessment; Section 54F exemption upheld for construction deposits
September 26, 2025   Case Laws Income Tax
Assessment void for lack of jurisdiction where no s.143(2) notice served; s.292BB proviso inapplicable, deemed service rejected
September 26, 2025   Case Laws Income Tax
Final assessment order quashed: s.153C initiation invalid due to single consolidated satisfaction note; s.144C(1) draft notice missing
September 26, 2025   Case Laws Income Tax
Receipts from international passenger and cargo carriage, including code-share third-party services, exempt under Article 8 DTAA
September 26, 2025   Case Laws Income Tax
Penalties under ss.271(1)(b) and 272A(1)(d) deleted where non-compliance due to legal advice and s.245D(1) relief, with s.273B applied
September 26, 2025   Case Laws Income Tax
Disallowance under section 292C upheld; directed recalculation of 40(b) Explanation 3 and survey income taxed under section 28, not 115BBE

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

The central customs authority amends the Sea Cargo Manifest and...

Fourth Amendment, 2025: Sea Cargo Manifest and Transshipment Regulations revise TABLE after FORM-XII, serial 6 col (3) date to 31.12.2025

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs October 3, 2025 Notifications
The central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
View Source View

Topics

Acts Income Tax
Next ➔