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
    October 18, 2025   Case Laws Income Tax
    Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
    October 18, 2025   Case Laws Income Tax
    Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
    October 18, 2025   Case Laws Income Tax
    Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
    October 18, 2025   Case Laws Income Tax
    Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined unde...
    October 18, 2025   Case Laws Income Tax
    Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
    October 18, 2025   Case Laws Income Tax
    Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
    October 18, 2025   Case Laws Income Tax
    Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
    October 18, 2025   Case Laws Income Tax
    DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)
    October 18, 2025   Case Laws Income Tax
    Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
    October 18, 2025   Case Laws Income Tax
    Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
    October 18, 2025   Case Laws Income Tax
    Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
    October 18, 2025   Case Laws Customs
    Appeal remitted for sole adjudication on limitation; appeal authority to decide time-barred status with reasoned order
    October 18, 2025   Case Laws Money Laundering
    Appeals dismissed; provisional attachments under PMLA s.5(1) upheld, property can be attached as "value thereof"
    October 18, 2025   Case Laws Money Laundering
    Appeal dismissed; provisional attachment upheld for undisclosed fund sources, unexplained Rs.12 crore receipts, and no loan proof - Section 8(1)
    October 18, 2025   Case Laws Central Excise
    Valuation of stock transfers under s.4(1)(b) read with Rule 7 allows pre-removed discounts as assessable value deductions
    October 18, 2025   Case Laws GST
    Petitioner denied bail under s.132(1) CGST Act for alleged Rs.19.76 crore ineligible ITC; remanded due to probe risks
    October 18, 2025   Case Laws GST
    Mandamus denied to force petrol and diesel into GST; setting effective date is GST Council policy under Article 279A
    October 18, 2025   Case Laws GST
    Writ dismissed for procedural compliance; adjournment refused, no natural justice breach; appeal permitted with Section 107(1)/107(4) pre-deposit
    October 18, 2025   Case Laws Income Tax
    Taxpayer not a defaulter under ss.201(1)/201(1A) where Form 15CBs, DTAA positions and TDS on commissions complied
    October 18, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) deleted where assessing officer attributed joint account deposits solely to assessee without proper enquiries
❮
❯
❯❯
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
October 18, 2025   Case Laws Income Tax
Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
October 18, 2025   Case Laws Income Tax
Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
October 18, 2025   Case Laws Income Tax
Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
October 18, 2025   Case Laws Income Tax
Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined under Section 154
October 18, 2025   Case Laws Income Tax
Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
October 18, 2025   Case Laws Income Tax
Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 244A)
October 18, 2025   Case Laws Income Tax
Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
October 18, 2025   Case Laws Income Tax
DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)
October 18, 2025   Case Laws Income Tax
Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
October 18, 2025   Case Laws Income Tax
Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
October 18, 2025   Case Laws Income Tax
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exempt
October 18, 2025   Case Laws Customs
Appeal remitted for sole adjudication on limitation; appeal authority to decide time-barred status with reasoned order
October 18, 2025   Case Laws Money Laundering
Appeals dismissed; provisional attachments under PMLA s.5(1) upheld, property can be attached as "value thereof"
October 18, 2025   Case Laws Money Laundering
Appeal dismissed; provisional attachment upheld for undisclosed fund sources, unexplained Rs.12 crore receipts, and no loan proof - Section 8(1)
October 18, 2025   Case Laws Central Excise
Valuation of stock transfers under s.4(1)(b) read with Rule 7 allows pre-removed discounts as assessable value deductions
October 18, 2025   Case Laws GST
Petitioner denied bail under s.132(1) CGST Act for alleged Rs.19.76 crore ineligible ITC; remanded due to probe risks
October 18, 2025   Case Laws GST
Mandamus denied to force petrol and diesel into GST; setting effective date is GST Council policy under Article 279A
October 18, 2025   Case Laws GST
Writ dismissed for procedural compliance; adjournment refused, no natural justice breach; appeal permitted with Section 107(1)/107(4) pre-deposit
October 18, 2025   Case Laws Income Tax
Taxpayer not a defaulter under ss.201(1)/201(1A) where Form 15CBs, DTAA positions and TDS on commissions complied
October 18, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) deleted where assessing officer attributed joint account deposits solely to assessee without proper enquiries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
DGFT

The central government amended import policy conditions to...

Govt classifies sulfadiazine API imports under Rs1,774/kg CIF as restricted until 30 September 2026; higher values free

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

DGFT October 13, 2025 Notifications
The central government amended import policy conditions to classify sulfadiazine API (specified HS codes) with CIF value below Rs.1,774 per kg as "restricted" with immediate effect until 30 September 2026; imports above that threshold remain free. The minimum import price (MIP) condition does not apply to imports by Advance Authorization holders, Export Oriented Units and units in Special Economic Zones provided the imported inputs are not sold into the Domestic Tariff Area. The amendment is issued under the Foreign Trade (Development & Regulation) Act and applicable provisions of the Foreign Trade Policy.
View Source View

Topics

Acts Income Tax
Next ➔