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 14, 2025   Case Laws Income Tax
    Notional forex gain on Euro-loan conversion to subsidiary held capital, not taxable; USFDA costs allowed under s.37(1); s.148A(b) notice inapplicable
    October 14, 2025   Case Laws Income Tax
    Remand to AO/TPO for TP evidence; TPO to apply TNMM per s.92C and Rules 10B/10C after hearing
    October 14, 2025   Case Laws Income Tax
    Interest on fixed deposits taxable as other income under section 10AA; s.115JB book profit and s.43B leave encashment remanded
    October 14, 2025   Case Laws Income Tax
    Remuneration for group services performed abroad not taxable under Article 12(5) of India-Finland DTAA; guarantee fees treated as passive income
    October 14, 2025   Case Laws Customs
    Writ petition dismissed; mandatory enforcement of Notifications 46/2024-25 and 23/2025-26 imposing MIP on soda ash
    October 14, 2025   Case Laws Customs
    Directed review of TRQ allocation under India-UAE CEPA to broaden eligibility for networked and first-time applicants within four weeks
    October 14, 2025   Case Laws Customs
    Appeal allowed; duty demand and penalties quashed for lack of expert testing to disprove impregnation resin imports
    October 14, 2025   Case Laws Customs
    Appellant's ownership of seized gold proven; confiscation quashed due to documentary proof, procedural delays and no other claimant
    October 14, 2025   Case Laws Money Laundering
    Bail granted under statutory conditions; s.45 twin conditions required despite s.50 findings and Art.21 speedy trial concern
    October 14, 2025   Case Laws Customs
    Freight forwarder absolved of nexus and penalties; penalties under ss.112(a)(i), 112(b)(i) and 114AA set aside
    October 14, 2025   Case Laws Customs
    Imported technical reports, test results and printed materials classed under CTH 49019900/49011010, eligible under Notification No.50/2017-Cus Sl.302
    October 14, 2025   Case Laws Customs
    Appeals allowed: convictions for illegal onion export quashed as s.138B(1) safeguards breached; s.113(d), s.114(i), s.114AA set aside
    October 14, 2025   Case Laws Customs
    Social Welfare Surcharge payable only on Basic Customs Duty; if BCD is nil, SWS is nil and refunds directed
    October 14, 2025   Case Laws Companies Law
    Section 458A sets a clear four-year limitation for recovery after winding-up order, starting from the winding-up order date
    October 14, 2025   Case Laws IBC
    Appeal dismissed; unregistered MoDT inadmissible under Section 17 and barred by Section 49, title deeds to liquidator
    October 14, 2025   Case Laws Service Tax
    Section 66B and Rule 10 struck down for taxing sea transport to customs when provider and recipient are abroad
    October 14, 2025   Case Laws Service Tax
    Dredger qualifies as input; Rule 2(a) and 2(k)(v)(c) read together allow CENVAT credit for the assessee
    October 14, 2025   Case Laws Service Tax
    Matrimonial service is indivisible; OIDAR cannot be separated; Section 73(2A) limits extended-period tax demands, adjustments ordered
    October 14, 2025   Case Laws Service Tax
    Reimbursements for procured goods and software not taxable consideration; not includible under Rule 4A of Service Tax
    October 14, 2025   Case Laws Central Excise
    Appeal allowed: conversion treated as manufacture, entitlement under Notification No.56/2002-CE and CENVAT credits reinstated, including returned and ...
❮
❯
❯❯
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 14, 2025   Case Laws Income Tax
Notional forex gain on Euro-loan conversion to subsidiary held capital, not taxable; USFDA costs allowed under s.37(1); s.148A(b) notice inapplicable
October 14, 2025   Case Laws Income Tax
Remand to AO/TPO for TP evidence; TPO to apply TNMM per s.92C and Rules 10B/10C after hearing
October 14, 2025   Case Laws Income Tax
Interest on fixed deposits taxable as other income under section 10AA; s.115JB book profit and s.43B leave encashment remanded
October 14, 2025   Case Laws Income Tax
Remuneration for group services performed abroad not taxable under Article 12(5) of India-Finland DTAA; guarantee fees treated as passive income
October 14, 2025   Case Laws Customs
Writ petition dismissed; mandatory enforcement of Notifications 46/2024-25 and 23/2025-26 imposing MIP on soda ash
October 14, 2025   Case Laws Customs
Directed review of TRQ allocation under India-UAE CEPA to broaden eligibility for networked and first-time applicants within four weeks
October 14, 2025   Case Laws Customs
Appeal allowed; duty demand and penalties quashed for lack of expert testing to disprove impregnation resin imports
October 14, 2025   Case Laws Customs
Appellant's ownership of seized gold proven; confiscation quashed due to documentary proof, procedural delays and no other claimant
October 14, 2025   Case Laws Money Laundering
Bail granted under statutory conditions; s.45 twin conditions required despite s.50 findings and Art.21 speedy trial concern
October 14, 2025   Case Laws Customs
Freight forwarder absolved of nexus and penalties; penalties under ss.112(a)(i), 112(b)(i) and 114AA set aside
October 14, 2025   Case Laws Customs
Imported technical reports, test results and printed materials classed under CTH 49019900/49011010, eligible under Notification No.50/2017-Cus Sl.302
October 14, 2025   Case Laws Customs
Appeals allowed: convictions for illegal onion export quashed as s.138B(1) safeguards breached; s.113(d), s.114(i), s.114AA set aside
October 14, 2025   Case Laws Customs
Social Welfare Surcharge payable only on Basic Customs Duty; if BCD is nil, SWS is nil and refunds directed
October 14, 2025   Case Laws Companies Law
Section 458A sets a clear four-year limitation for recovery after winding-up order, starting from the winding-up order date
October 14, 2025   Case Laws IBC
Appeal dismissed; unregistered MoDT inadmissible under Section 17 and barred by Section 49, title deeds to liquidator
October 14, 2025   Case Laws Service Tax
Section 66B and Rule 10 struck down for taxing sea transport to customs when provider and recipient are abroad
October 14, 2025   Case Laws Service Tax
Dredger qualifies as input; Rule 2(a) and 2(k)(v)(c) read together allow CENVAT credit for the assessee
October 14, 2025   Case Laws Service Tax
Matrimonial service is indivisible; OIDAR cannot be separated; Section 73(2A) limits extended-period tax demands, adjustments ordered
October 14, 2025   Case Laws Service Tax
Reimbursements for procured goods and software not taxable consideration; not includible under Rule 4A of Service Tax
October 14, 2025   Case Laws Central Excise
Appeal allowed: conversion treated as manufacture, entitlement under Notification No.56/2002-CE and CENVAT credits reinstated, including returned and remade goods

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 Directorate General of Foreign Trade amended Appendix 2B of...

DGFT amends Appendix 2B to designate agencies authorized to issue Preferential Certificates of Origin under India-EFTA TEPA

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

DGFT October 30, 2025 Circulars
The Directorate General of Foreign Trade amended Appendix 2B of the Foreign Trade Policy, 2023 to designate agencies authorized to issue Preferential Certificates of Origin under the India-EFTA Trade and Economic Partnership Agreement. Authorized issuers include DGFT and its regional offices, export inspection agencies, commodity authorities (e.g., agriculture, marine, silk, coir, spices, textiles, tobacco), certain SEZ authorities and development commissioners; product coverage is either all products or specified categories per agency. The notice formalizes which agencies may issue CoOs for preferential treatment under the India-EFTA TEPA.
View Source View

Topics

Acts Income Tax
Next ➔