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 13, 2026   Case Laws IBC
    Jurisdiction of arbitral tribunal over claim after approval of resolution plan found absent; award set aside and proceedings terminated
    January 13, 2026   Case Laws IBC
    Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
    January 13, 2026   Case Laws IBC
    Unpaid supply of 346 units held operational debt; default established and Section 9/CIRP admission upheld after no bona fide dispute
    January 13, 2026   Case Laws Service Tax
    Development-agreement land transfers found to be transfers of ownership not taxable; extended limitation inapplicable without wilful concealment
    January 13, 2026   Case Laws Central Excise
    Refilling gas into customer-supplied cylinders found not "manufacture" under deeming provision; excise demand set aside
    January 13, 2026   Case Laws Central Excise
    Eligibility for CENVAT refund u/r 5 and jurisdictional overlap: earlier Commissioner's non-original order quashed; cases remanded
    January 13, 2026   Case Laws Indian Laws
    Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.
    January 13, 2026   Case Laws Indian Laws
    Non-executive director's role in borrower default dispute under RBI Master Circular Clause 3(d); wilful defaulter tag removed.
    January 13, 2026   Case Laws Indian Laws
    Blank security cheques from guarantors in third-party loan dispute: enforceable debt questioned; cheque dishonour conviction set aside.
    January 12, 2026   Circulars DGFT
    India-Arab Chamber authorised to issue non-preferential Certificates of Origin for export shipments under Foreign Trade Policy 2023
    January 12, 2026   Circulars DGFT
    eBRC format updated to capture GSTIN and GST invoice details; revised Appendix 2U mandatory for eBRCs from 13 Jan 2026
    January 12, 2026   Circulars SEBI
    AIF investor accreditation delays scheme corpus counting; managers may sign contribution agreements, accept funds only after certificate issued
    January 12, 2026   Circulars Customs
    Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
    January 12, 2026   Circulars Customs
    Transshipment of imported courier goods from new terminal to nominated air cargo ports allowed, with bonds and strict procedures
    January 12, 2026   Circulars Customs
    Five-year renewal of imported cargo custodianship u/s 45(1), with bonds, insurance and strict handling compliance conditions
    January 12, 2026   Case Laws Income Tax
    Residential status and India-Singapore DTAA tie-breaker for AY 2020-21: s.6(1)(c) thresholds met, resident upheld
    January 12, 2026   Case Laws Income Tax
    Delay in remitting TDS under s. 276B-maternity leave staff shortage cited as reasonable cause; prosecution quashed, challenge dismissed.
    January 12, 2026   Case Laws Income Tax
    Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
    January 12, 2026   Case Laws Income Tax
    Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
    January 12, 2026   Case Laws Income Tax
    Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
❮
❯
❯❯
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 13, 2026   Case Laws IBC
Jurisdiction of arbitral tribunal over claim after approval of resolution plan found absent; award set aside and proceedings terminated
January 13, 2026   Case Laws IBC
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional duties upheld
January 13, 2026   Case Laws IBC
Unpaid supply of 346 units held operational debt; default established and Section 9/CIRP admission upheld after no bona fide dispute
January 13, 2026   Case Laws Service Tax
Development-agreement land transfers found to be transfers of ownership not taxable; extended limitation inapplicable without wilful concealment
January 13, 2026   Case Laws Central Excise
Refilling gas into customer-supplied cylinders found not "manufacture" under deeming provision; excise demand set aside
January 13, 2026   Case Laws Central Excise
Eligibility for CENVAT refund u/r 5 and jurisdictional overlap: earlier Commissioner's non-original order quashed; cases remanded
January 13, 2026   Case Laws Indian Laws
Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.
January 13, 2026   Case Laws Indian Laws
Non-executive director's role in borrower default dispute under RBI Master Circular Clause 3(d); wilful defaulter tag removed.
January 13, 2026   Case Laws Indian Laws
Blank security cheques from guarantors in third-party loan dispute: enforceable debt questioned; cheque dishonour conviction set aside.
January 12, 2026   Circulars DGFT
India-Arab Chamber authorised to issue non-preferential Certificates of Origin for export shipments under Foreign Trade Policy 2023
January 12, 2026   Circulars DGFT
eBRC format updated to capture GSTIN and GST invoice details; revised Appendix 2U mandatory for eBRCs from 13 Jan 2026
January 12, 2026   Circulars SEBI
AIF investor accreditation delays scheme corpus counting; managers may sign contribution agreements, accept funds only after certificate issued
January 12, 2026   Circulars Customs
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply.
January 12, 2026   Circulars Customs
Transshipment of imported courier goods from new terminal to nominated air cargo ports allowed, with bonds and strict procedures
January 12, 2026   Circulars Customs
Five-year renewal of imported cargo custodianship u/s 45(1), with bonds, insurance and strict handling compliance conditions
January 12, 2026   Case Laws Income Tax
Residential status and India-Singapore DTAA tie-breaker for AY 2020-21: s.6(1)(c) thresholds met, resident upheld
January 12, 2026   Case Laws Income Tax
Delay in remitting TDS under s. 276B-maternity leave staff shortage cited as reasonable cause; prosecution quashed, challenge dismissed.
January 12, 2026   Case Laws Income Tax
Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
January 12, 2026   Case Laws Income Tax
Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
January 12, 2026   Case Laws Income Tax
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quashed

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Legal documentation and certification services for filing patent...

Patent application filing documentation from foreign attorneys treated as imported legal services; GST payable in India under reverse charge

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST December 30, 2025 Case Laws AAR
Legal documentation and certification services for filing patent applications received from foreign patent attorneys constituted "legal services" classifiable under SAC 998213, attracting GST as import of services with place of supply at the recipient's location in India. Exemption for "legal services" under the relevant entry was held inapplicable because "advocate/senior advocate" under the Advocates Act, 1961 refers to persons enrolled under Indian rolls and does not extend to foreign attorneys; consequently, the services were taxable. The activity was held to be in the course or furtherance of the foreign service providers' business and therefore a "supply," making tax payable by the recipient under reverse charge as per the applicable notification. - AAR
View Source View

Topics

Acts Income Tax
Next ➔