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 16, 2025   Case Laws Income Tax
    Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
    October 16, 2025   Case Laws Income Tax
    Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
    October 16, 2025   Case Laws Income Tax
    Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
    October 16, 2025   Case Laws Income Tax
    Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
    October 16, 2025   Case Laws Income Tax
    Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
    October 16, 2025   Case Laws Income Tax
    Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
    October 16, 2025   Case Laws Income Tax
    Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
    October 16, 2025   Case Laws Income Tax
    Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
    October 16, 2025   Case Laws Customs
    Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
    October 16, 2025   Case Laws Customs
    Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
    October 16, 2025   Case Laws Customs
    Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
    October 16, 2025   Case Laws Customs
    Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
    October 16, 2025   Case Laws IBC
    Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties
    October 16, 2025   Case Laws IBC
    Appeal allowed; Section 9 admission set aside as petition rejected for pre-existing bona fide dispute under Section 9(5)(2)(d)
    October 16, 2025   Case Laws Service Tax
    Licence agreements held revenue-sharing business arrangements, not taxable service; service tax demand annulled and order set aside
    October 16, 2025   Case Laws Service Tax
    Appeal allowed: BCA/DCA/PGDCA courses are exempt educational services; grants-in-aid and EPF not taxable; extended limitation invalid
    October 16, 2025   Case Laws Service Tax
    Cargo space commission not taxable; reimbursable expenses meet Rule 5(2) pure agent; UN peacekeeping transport exempt (2)
    October 16, 2025   Case Laws Indian Laws
    Criminal petition under Section 482 Cr.P.C. quashes Section 138 NI Act complaint for premature, defective cheque prosecution
    October 15, 2025   Circulars Customs
    Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately
    October 15, 2025   Circulars Customs
    Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
❮
❯
❯❯
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 16, 2025   Case Laws Income Tax
Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
October 16, 2025   Case Laws Income Tax
Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
October 16, 2025   Case Laws Income Tax
Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
October 16, 2025   Case Laws Income Tax
Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
October 16, 2025   Case Laws Income Tax
Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
October 16, 2025   Case Laws Income Tax
Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
October 16, 2025   Case Laws Income Tax
Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
October 16, 2025   Case Laws Income Tax
Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
October 16, 2025   Case Laws Customs
Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
October 16, 2025   Case Laws Customs
Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
October 16, 2025   Case Laws Customs
Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
October 16, 2025   Case Laws Customs
Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statements
October 16, 2025   Case Laws IBC
Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties
October 16, 2025   Case Laws IBC
Appeal allowed; Section 9 admission set aside as petition rejected for pre-existing bona fide dispute under Section 9(5)(2)(d)
October 16, 2025   Case Laws Service Tax
Licence agreements held revenue-sharing business arrangements, not taxable service; service tax demand annulled and order set aside
October 16, 2025   Case Laws Service Tax
Appeal allowed: BCA/DCA/PGDCA courses are exempt educational services; grants-in-aid and EPF not taxable; extended limitation invalid
October 16, 2025   Case Laws Service Tax
Cargo space commission not taxable; reimbursable expenses meet Rule 5(2) pure agent; UN peacekeeping transport exempt (2)
October 16, 2025   Case Laws Indian Laws
Criminal petition under Section 482 Cr.P.C. quashes Section 138 NI Act complaint for premature, defective cheque prosecution
October 15, 2025   Circulars Customs
Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately
October 15, 2025   Circulars Customs
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retention

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

A public notice simplifies air cargo movement and transhipment...

Public notice simplifies air cargo transhipment: abolishes Rs.20 permit fee, aligns ULD rules with marine containers

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs October 30, 2025 Circulars
A public notice simplifies air cargo movement and transhipment by: abolishing the Rs.20 transshipment permit fee; aligning temporary import/movement procedures for Unit Load Devices (ULDs) with marine container rules, permitting air carriers/console agents to temporarily import ULDs on a Continuity Bond; requiring tracking devices/data loggers to have Unique Identity Numbers and comply with aviation security rules; placing export-proof responsibility on carriers/agents; excluding loose tracking devices from a specified exemption; continuing existing rules for other importers; promoting All-India National Transhipment Bonds and ICEGATE filing; and allowing ULDs to be treated "said to contain" for custodians, with implementation issues to be reported.
View Source View

Topics

Acts Income Tax
Next ➔