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 5, 2026   Circulars DGFT
    Standard letter formats for Export Oriented Unit permissions added via Appendix 6N; Commissioners may modify formats under FTP rules
    January 5, 2026   Circulars SEBI
    Merchant bankers' revised net worth and liquid net worth rules set phased compliance deadlines, with auto downgrades and activity curbs.
    January 5, 2026   Circulars Companies Law
    Annual e-filing of FY 2024-25 annual returns and financial statements allowed till 31 Jan 2026 without late fees
    January 5, 2026   Case Laws GST
    GST refund claim after deficiency memo: limitation u/s54(3) runs from first filing; time-bar rejection quashed, remanded.
    January 5, 2026   Case Laws GST
    Alleged bogus firms and fake e-way bills under CGST ss. 67, 132, with seized digital evidence; anticipatory bail granted
    January 5, 2026   Case Laws GST
    Pending tax refund application seeking interest and penalty: authority ordered to decide claim and issue orders within four months
    January 5, 2026   Case Laws GST
    Parallel GST show-cause proceedings by State after Central notice u/s 6(2)(b) barred; State order quashed.
    January 5, 2026   Case Laws GST
    Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remanded
    January 5, 2026   Case Laws GST
    Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.
    January 5, 2026   Case Laws GST
    Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
    January 5, 2026   Case Laws Income Tax
    Government loan converted into equity and post-amalgamation fund recognition, with mixed rulings on deductions, set-off, and capital expenses.
    January 5, 2026   Case Laws Income Tax
    Related-party purchase pricing and demonetization cash deposits: s.40A(2)(b) disallowance deleted; 50% cash addition sustained; improvement cost allow...
    January 5, 2026   Case Laws Income Tax
    Employee gain-sharing incentive payouts and ITES transfer-pricing comparables; payments allowed u/s43B(c), cost reallocation addition deleted
    January 5, 2026   Case Laws Income Tax
    Fixed deposit interest and State grant-in-aid for government instrumentality held non-taxable; income-tax additions deleted under Articles 12/289.
    January 5, 2026   Case Laws Income Tax
    Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
    January 5, 2026   Case Laws Income Tax
    Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
    January 5, 2026   Case Laws Income Tax
    Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
    January 5, 2026   Case Laws Income Tax
    Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
    January 5, 2026   Case Laws Income Tax
    Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
    January 5, 2026   Case Laws Income Tax
    Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)
❮
❯
❯❯
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 5, 2026   Circulars DGFT
Standard letter formats for Export Oriented Unit permissions added via Appendix 6N; Commissioners may modify formats under FTP rules
January 5, 2026   Circulars SEBI
Merchant bankers' revised net worth and liquid net worth rules set phased compliance deadlines, with auto downgrades and activity curbs.
January 5, 2026   Circulars Companies Law
Annual e-filing of FY 2024-25 annual returns and financial statements allowed till 31 Jan 2026 without late fees
January 5, 2026   Case Laws GST
GST refund claim after deficiency memo: limitation u/s54(3) runs from first filing; time-bar rejection quashed, remanded.
January 5, 2026   Case Laws GST
Alleged bogus firms and fake e-way bills under CGST ss. 67, 132, with seized digital evidence; anticipatory bail granted
January 5, 2026   Case Laws GST
Pending tax refund application seeking interest and penalty: authority ordered to decide claim and issue orders within four months
January 5, 2026   Case Laws GST
Parallel GST show-cause proceedings by State after Central notice u/s 6(2)(b) barred; State order quashed.
January 5, 2026   Case Laws GST
Deferred input tax credit claimed beyond s.16(4) limits: s.107 rectification reconsidered after s.148 notification; remanded
January 5, 2026   Case Laws GST
Refund claim rejected for missing documents, petitioner seeks chance to submit evidence; rejection set aside and remanded for reconsideration.
January 5, 2026   Case Laws GST
Goods transport route deviation with valid invoice and matching documents-detention and s.129 penalty quashed; s.125 left open.
January 5, 2026   Case Laws Income Tax
Government loan converted into equity and post-amalgamation fund recognition, with mixed rulings on deductions, set-off, and capital expenses.
January 5, 2026   Case Laws Income Tax
Related-party purchase pricing and demonetization cash deposits: s.40A(2)(b) disallowance deleted; 50% cash addition sustained; improvement cost allowed
January 5, 2026   Case Laws Income Tax
Employee gain-sharing incentive payouts and ITES transfer-pricing comparables; payments allowed u/s43B(c), cost reallocation addition deleted
January 5, 2026   Case Laws Income Tax
Fixed deposit interest and State grant-in-aid for government instrumentality held non-taxable; income-tax additions deleted under Articles 12/289.
January 5, 2026   Case Laws Income Tax
Excess dividend distribution tax on dividend to foreign parent adjusted/refunded after applying DTAA 10% rate u/s 90(2)
January 5, 2026   Case Laws Income Tax
Strategic investments in group companies treated as business activity, allowing expense deductions and loss set-off against interest income.
January 5, 2026   Case Laws Income Tax
Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismissed.
January 5, 2026   Case Laws Income Tax
Charitable trust assessed as AOP after surrendering s12A registration: taxed at normal AOP slabs, not maximum marginal rate
January 5, 2026   Case Laws Income Tax
Housing loan interest and delayed possession payment in property purchase: not added to acquisition cost, remand upheld
January 5, 2026   Case Laws Income Tax
Software development and start-up consultancy group seeks s.12AA registration; denied as not "charitable purpose" u/s2(15)

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › LLP › 2026 › January, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
LLP

Amends the earlier notification establishing Regional Directors...

Commencement date for LLP Act Section 68A Regional Directors notification deferred, shifting start from 1 January to 16 February 2026

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

LLP January 2, 2026 Notifications
Amends the earlier notification establishing Regional Directors under section 68A of the Limited Liability Partnership Act, 2008 by substituting the commencement date in paragraph 2 from "1st January, 2026" to "16th February, 2026", thereby deferring the operative date from which the notified establishment and functioning of such Regional Directors takes effect.
View Source View

Topics

Acts Income Tax
Next ➔