Just a moment...

⚠ ✕
❮ 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
    November 13, 2025   Case Laws GST
    Liquidated damages under concession agreements are not consideration for taxable supply; GST not chargeable, reliance on Circular No.178/10/2022-GST
    November 13, 2025   Case Laws GST
    GST input tax credit for lease rental of land barred under section 17(5)(d) CGST Act, covering vacant portions
    November 13, 2025   Case Laws GST
    Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
    November 13, 2025   Case Laws Income Tax
    Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
    November 13, 2025   Case Laws Income Tax
    Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
    November 13, 2025   Case Laws Income Tax
    Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
    November 13, 2025   Case Laws Income Tax
    E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
    November 13, 2025   Case Laws Income Tax
    Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
    November 13, 2025   Case Laws Income Tax
    Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable
    November 13, 2025   Case Laws Income Tax
    Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
    November 13, 2025   Case Laws Income Tax
    Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
    November 13, 2025   Case Laws Income Tax
    Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
    November 13, 2025   Case Laws Customs
    Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
    November 13, 2025   Case Laws Customs
    Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
    November 13, 2025   Case Laws Customs
    Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
    November 13, 2025   Case Laws Customs
    Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
    November 13, 2025   Case Laws Customs
    Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit
    November 13, 2025   Case Laws Customs
    Rejection of declared value for Gurjan timber unlawful where Rule 12 not followed; single invoice insufficient
    November 13, 2025   Case Laws Customs
    Appeal dismissed as moot where Regulation 23 prohibition stands and registration under Regulation 72 expired without renewal
    November 13, 2025   Case Laws Customs
    Appellants met s.27 Customs Act, 1962 burden with CA certificate and records showing imported goods sold below cost; refunds allowed
❮
❯
❯❯
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
November 13, 2025   Case Laws GST
Liquidated damages under concession agreements are not consideration for taxable supply; GST not chargeable, reliance on Circular No.178/10/2022-GST
November 13, 2025   Case Laws GST
GST input tax credit for lease rental of land barred under section 17(5)(d) CGST Act, covering vacant portions
November 13, 2025   Case Laws GST
Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
November 13, 2025   Case Laws Income Tax
Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
November 13, 2025   Case Laws Income Tax
Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
November 13, 2025   Case Laws Income Tax
Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
November 13, 2025   Case Laws Income Tax
E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
November 13, 2025   Case Laws Income Tax
Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment income
November 13, 2025   Case Laws Income Tax
Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable
November 13, 2025   Case Laws Income Tax
Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
November 13, 2025   Case Laws Income Tax
Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
November 13, 2025   Case Laws Income Tax
Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
November 13, 2025   Case Laws Customs
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings continue
November 13, 2025   Case Laws Customs
Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
November 13, 2025   Case Laws Customs
Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
November 13, 2025   Case Laws Customs
Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
November 13, 2025   Case Laws Customs
Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit
November 13, 2025   Case Laws Customs
Rejection of declared value for Gurjan timber unlawful where Rule 12 not followed; single invoice insufficient
November 13, 2025   Case Laws Customs
Appeal dismissed as moot where Regulation 23 prohibition stands and registration under Regulation 72 expired without renewal
November 13, 2025   Case Laws Customs
Appellants met s.27 Customs Act, 1962 burden with CA certificate and records showing imported goods sold below cost; refunds allowed

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 government amends an earlier customs notification to...

Government advances cut-off to 31 Oct 2025 for nil-duty Yellow Peas imports under Notification No. 64/2023-Customs

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs October 31, 2025 Notifications
The government amends an earlier customs notification to accelerate the cut-off date for a nil-duty concession on imports of Yellow Peas (HS 0713 10 10): eligibility is limited to goods covered by bills of lading issued on or before 31 October 2025, replacing the prior date of 31 March 2026. The amendment is made under the Customs Act, 1962 and the Finance Act, 2021, and modifies Notification No. 64/2023-Customs.
View Source View

Topics

Acts Income Tax
Next ➔