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
    January 7, 2026   Case Laws Money Laundering
    Alleged laundering of diverted public bank funds through layering, accused as beneficiary; regular bail granted amid trial delay
    January 7, 2026   Case Laws Money Laundering
    IBC resolution plan immunity from money-laundering: corporate debtor removed as accused; cases continue against ex-directors, attached assets refunded...
    January 7, 2026   Case Laws Indian Laws
    Time-barred cheque bounce complaint u/s138: court must first condone delay for "sufficient cause" before taking cognizance
    January 6, 2026   Case Laws Indian Laws
    Large-scale economic fraud case: prolonged pre-trial custody, documentary evidence and trial delay led to bail with conditions
    January 6, 2026   Case Laws GST
    Manual GSTR-3B filing for March 2021 quarter to claim omitted ITC allowed, without cancelling existing tax demand order
    January 6, 2026   Case Laws GST
    Seized silver and cash stolen in state custody: compensation awarded for negligent loss; relief limited to undisputed shortfall
    January 6, 2026   Case Laws GST
    Provisional tax attachment on GST property u/s 83: one-year limit enforced, attachment lapsed and cannot be renewed.
    January 6, 2026   Case Laws GST
    GST tax demand with interest and penalty decided without show-cause reply; taxpayer given another chance, orders set aside.
    January 6, 2026   Case Laws GST
    Accountant's illness delaying s.107 tax appeal filing after s.73 order; 57-day delay condoned, rejection set aside, remanded.
    January 6, 2026   Case Laws Income Tax
    Direct Tax Dispute Resolution Scheme settlement certificate and conclusive s.204 order: immunity from penalties; audit-based revision quashed
    January 6, 2026   Case Laws Income Tax
    Reassessment of alleged pre-arranged share trades claiming s.10(38) exemption upheld; s.153C not mandatory; s.68 addition remanded.
    January 6, 2026   Case Laws Income Tax
    Set-off of STT-paid share-trading losses against non-STT gains, and limits on adjusting DTAA-exempt gains; relief granted
    January 6, 2026   Case Laws Income Tax
    Depreciation on contracts bought in slump sale, plus transfer pricing on goods, commission and reimbursements-relief granted, remands ordered
    January 6, 2026   Case Laws Income Tax
    Reassessment after third-party search, alleged bogus purchases and cash loans: reopening upheld, but additions quashed for lack of confrontation
    January 6, 2026   Case Laws Income Tax
    SEZ unit tax holiday for exports u/s 10AA: limited to remaining 10-year block; export-only deduction recalculation ordered
    January 6, 2026   Notifications DGFT
    Low Ash Metallurgical Coke imports reclassified as "Free" after deletion of Policy Condition 8 for ITC(HS) 2704 codes
    January 6, 2026   Notifications IBC
    Liquidation compliance moves to online form-by-form filings u/reg 47B(1), with IBBI-notified forms and strict timelines
    January 6, 2026   Notifications Customs
    Anti-dumping duty extended on flexible slabstock polyol imports from Saudi Arabia and UAE, valid until 17 June 2026.
    January 6, 2026   Circulars SEZ
    IFSC unit reorganization changes-name, shareholding, mergers, director shifts-must meet IFSC Act 2019 compliance, then SEZ notified.
    January 6, 2026   Circulars Customs
    Show cause notices for short export proceeds vs FOB: allow commission and bank charge deductions up to 12.5%
❮
❯
❯❯
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
January 7, 2026   Case Laws Money Laundering
Alleged laundering of diverted public bank funds through layering, accused as beneficiary; regular bail granted amid trial delay
January 7, 2026   Case Laws Money Laundering
IBC resolution plan immunity from money-laundering: corporate debtor removed as accused; cases continue against ex-directors, attached assets refunded.
January 7, 2026   Case Laws Indian Laws
Time-barred cheque bounce complaint u/s138: court must first condone delay for "sufficient cause" before taking cognizance
January 6, 2026   Case Laws Indian Laws
Large-scale economic fraud case: prolonged pre-trial custody, documentary evidence and trial delay led to bail with conditions
January 6, 2026   Case Laws GST
Manual GSTR-3B filing for March 2021 quarter to claim omitted ITC allowed, without cancelling existing tax demand order
January 6, 2026   Case Laws GST
Seized silver and cash stolen in state custody: compensation awarded for negligent loss; relief limited to undisputed shortfall
January 6, 2026   Case Laws GST
Provisional tax attachment on GST property u/s 83: one-year limit enforced, attachment lapsed and cannot be renewed.
January 6, 2026   Case Laws GST
GST tax demand with interest and penalty decided without show-cause reply; taxpayer given another chance, orders set aside.
January 6, 2026   Case Laws GST
Accountant's illness delaying s.107 tax appeal filing after s.73 order; 57-day delay condoned, rejection set aside, remanded.
January 6, 2026   Case Laws Income Tax
Direct Tax Dispute Resolution Scheme settlement certificate and conclusive s.204 order: immunity from penalties; audit-based revision quashed
January 6, 2026   Case Laws Income Tax
Reassessment of alleged pre-arranged share trades claiming s.10(38) exemption upheld; s.153C not mandatory; s.68 addition remanded.
January 6, 2026   Case Laws Income Tax
Set-off of STT-paid share-trading losses against non-STT gains, and limits on adjusting DTAA-exempt gains; relief granted
January 6, 2026   Case Laws Income Tax
Depreciation on contracts bought in slump sale, plus transfer pricing on goods, commission and reimbursements-relief granted, remands ordered
January 6, 2026   Case Laws Income Tax
Reassessment after third-party search, alleged bogus purchases and cash loans: reopening upheld, but additions quashed for lack of confrontation
January 6, 2026   Case Laws Income Tax
SEZ unit tax holiday for exports u/s 10AA: limited to remaining 10-year block; export-only deduction recalculation ordered
January 6, 2026   Notifications DGFT
Low Ash Metallurgical Coke imports reclassified as "Free" after deletion of Policy Condition 8 for ITC(HS) 2704 codes
January 6, 2026   Notifications IBC
Liquidation compliance moves to online form-by-form filings u/reg 47B(1), with IBBI-notified forms and strict timelines
January 6, 2026   Notifications Customs
Anti-dumping duty extended on flexible slabstock polyol imports from Saudi Arabia and UAE, valid until 17 June 2026.
January 6, 2026   Circulars SEZ
IFSC unit reorganization changes-name, shareholding, mergers, director shifts-must meet IFSC Act 2019 compliance, then SEZ notified.
January 6, 2026   Circulars Customs
Show cause notices for short export proceeds vs FOB: allow commission and bank charge deductions up to 12.5%

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Electronic warehousing controls are reinforced by requiring all...

Electronic warehouse bond-to-bond transfers and ex-bonding shift to ICEGATE/ICES; limited manual processing for pre-01.09.2025 error cases.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs December 17, 2025 Circulars
Electronic warehousing controls are reinforced by requiring all warehouse-to-warehouse (bond-to-bond) movements to be executed through the ICEGATE module, and by enhancing ICES to permit ex-bonding only where sufficient quantity exists in the IEC-specific ledger at the concerned warehouse for into-bond Bills of Entry dated on or after 01.09.2025; this results in denial of manual bond-to-bond permissions except in exigency, which must be approved in writing and regularized electronically to preserve accountal integrity. For legacy cases where the into-bond Bill of Entry is dated before 01.09.2025 and operations are blocked due to Errors 70, 71, or 137 arising from pre-module/manual movements and ledger mismatches, manual processing of genuine movements/ex-bonding is permitted upon submission of specified documentary evidence (error screenshot, certified ledger, stock statement, prescribed removal form with Tracking ID, and other required documents).
View Source View

Topics

Acts Income Tax
Next ➔