Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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
    Time limit for final assessment order in DRP cases: section 153(1)/153(4) vs 144C(13); order quashed as late
    Income tax final assessment timing u/s143(3)/144C(13) and TOLA extensions, order quashed as time-barred u/s153
    Shop purchase "on-money" cash allegation based on search statements and third-party Excel; s.69 additions deleted for lack of evidence
    Video conference hearing request in faceless tax appeal denied, appellate order set aside for natural justice breach, remanded.
    AY 2018-19 income tax final assessment timeline u/s153 and TOLA extension rejected; late s.143(3)/144C order quashed
    Labour union payment to settle worker disputes treated as business expense under s. 37(1); deduction allowed on appeal
    Alleged cash "on-money" in shop purchase deal based on third-party seized papers and employee statement; s.69 addition deleted
    Benami property transfers and provisional attachment: CBDT instructions can't override law; 2016 amendments apply; s.6 void transfers upheld.
    Customs broker licence revocation proceedings under CBLR 2018 timelines, quashed due to delayed show-cause, enquiry report and final order.
    Imported women's knitted scarves and shawls classification dispute: Textile Committee report upheld; confiscation maintained, but redemption fine and ...
    Import transaction value dispute u/s 14/Rule 4(2): undervaluation claim lacked comparable data; confiscation and penalties set aside
    Imported LED TVs and drywall screws valuation dispute: 'unbranded' misdeclaration claims failed; Section 138C e-data rejected, revaluation quashed.
    Handheld barcode scanners with minor calling/Wi-Fi features: classification dispute between CTH 84716050 and 85171300 decided for scanners
    Section 14 moratorium in CIRP and insolvency against personal guarantor u/s 95 upheld; appeal dismissed.
    Beauty parlour services with franchisor product sales: retail value included in taxable value; demand and penalties largely upheld
    EOU refund claim for unutilized CENVAT credit on various input services tied to exports allowed u/r 2(l)
    Service tax on cinema counter food sales-packed or reheated items treated as sales; tax demand, interest set aside.
    Cheque dishonour conviction of company director: whether Section 148 requires 20% appellate deposit when company can't be tried; deposit quashed
    Imported wheat seed functional lipid extract for dietary supplements treated as food preparation under Heading 2106, not plant extract.
    Imported components for combo power unit manufacture: classify each item under its own tariff heading, not as "parts".
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Competitive bidding/e-auction procedure is prescribed for the...

First-round e-auction for India-UAE CEPA gold TRQ (30 MT, +50% option) limited to micro/small importers

Contents
Summary
Note

Note

-

Bookmark

Print

Print

DGFT December 19, 2025 Circulars
Competitive bidding/e-auction procedure is prescribed for the first-round allocation of the India-UAE CEPA tariff rate quota for gold under tariff head 7108 for FY 2025-26, with total quantity capped at 30 MT and a discretionary increase of up to 50% (additional 15 MT) if bids exceed the base quantity; allocation is made through technical qualification followed by financial bids across predefined price buckets, and successful bidders must file a TRQ application and pay the bid amount within 15 days to obtain TRQ authorisation enabling concessional duty at import clearance. Eligibility for this round is restricted to Micro and Small Enterprises meeting specified conditions, with maximum allocation limits of 10 kg (micro) and 25 kg (small), thereby broad-basing access. False information triggers bid cancellation and may attract FTDR Act proceedings.

Topics

Acts Income Tax