Loading...

⚠ ✕
❮ 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
    March 13, 2026   Case Laws Income Tax
    Charitable activity test: retained donations fell below monetary threshold so exemption upheld and appeal allowed.
    March 13, 2026   Case Laws Income Tax
    Deduction for additional employee cost under 80JJAA upheld for three years; related disallowances deleted and FTC remitted.
    March 13, 2026   Case Laws Income Tax
    Mandatory notice under section 143(2) is jurisdictional; absence vitiates assessment even if AO acted on the filed return.
    March 13, 2026   Case Laws Income Tax
    Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
    March 13, 2026   Case Laws Income Tax
    Demutualisation shares: holding period and cost trace to original membership, producing long-term capital gain treatment.
    March 13, 2026   Case Laws Income Tax
    Accrual of Business Income: recognition occurs on possession and receipt of consideration, not on later registration.
    March 13, 2026   Case Laws Income Tax
    Recognition of donee status must exist at donation; absence defeats weighted deduction, and late audit reports forfeit 80 IA claims.
    March 13, 2026   Case Laws Income Tax
    Reassessment Notice Validity: notice issued in name of dissolved entity is invalid, prompting quashing of reassessment.
    March 13, 2026   Case Laws Income Tax
    Interest on delayed VAT compensatory, therefore treated as deductible business expenditure under section 37(1) per precedent.
    March 13, 2026   Case Laws Income Tax
    Right to confrontation and corroboration of third party digital evidence: lack of cross examination invalidates additions.
    March 13, 2026   Case Laws Income Tax
    Disallowance of construction cost reversed where contractor confirmation and supporting documents negated an ad hoc 50% reduction.
    March 13, 2026   Case Laws Income Tax
    Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
    March 13, 2026   Case Laws Income Tax
    Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
    March 13, 2026   Case Laws Income Tax
    Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
    March 13, 2026   Case Laws Customs
    Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
    March 13, 2026   Case Laws Customs
    Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
    March 13, 2026   Case Laws Customs
    Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
    March 13, 2026   Case Laws Customs
    Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
    March 13, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
    March 13, 2026   Case Laws Service Tax
    Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.
❮
❯
❯❯
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
March 13, 2026   Case Laws Income Tax
Charitable activity test: retained donations fell below monetary threshold so exemption upheld and appeal allowed.
March 13, 2026   Case Laws Income Tax
Deduction for additional employee cost under 80JJAA upheld for three years; related disallowances deleted and FTC remitted.
March 13, 2026   Case Laws Income Tax
Mandatory notice under section 143(2) is jurisdictional; absence vitiates assessment even if AO acted on the filed return.
March 13, 2026   Case Laws Income Tax
Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction scheme.
March 13, 2026   Case Laws Income Tax
Demutualisation shares: holding period and cost trace to original membership, producing long-term capital gain treatment.
March 13, 2026   Case Laws Income Tax
Accrual of Business Income: recognition occurs on possession and receipt of consideration, not on later registration.
March 13, 2026   Case Laws Income Tax
Recognition of donee status must exist at donation; absence defeats weighted deduction, and late audit reports forfeit 80 IA claims.
March 13, 2026   Case Laws Income Tax
Reassessment Notice Validity: notice issued in name of dissolved entity is invalid, prompting quashing of reassessment.
March 13, 2026   Case Laws Income Tax
Interest on delayed VAT compensatory, therefore treated as deductible business expenditure under section 37(1) per precedent.
March 13, 2026   Case Laws Income Tax
Right to confrontation and corroboration of third party digital evidence: lack of cross examination invalidates additions.
March 13, 2026   Case Laws Income Tax
Disallowance of construction cost reversed where contractor confirmation and supporting documents negated an ad hoc 50% reduction.
March 13, 2026   Case Laws Income Tax
Reopening of assessment based on investigation material upheld, and payments to entry providers taxed as unexplained expenditure.
March 13, 2026   Case Laws Income Tax
Taxability of excess stock: undifferentiated pre year end stock offered as business income, not unexplained investment.
March 13, 2026   Case Laws Income Tax
Exemption under Section 54F allows appellate authorities to admit belated claims and remit verification to assessing officer.
March 13, 2026   Case Laws Customs
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redetermination.
March 13, 2026   Case Laws Customs
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer control.
March 13, 2026   Case Laws Customs
Transaction value rejection: reassessment using contemporaneous import prices invalid where reasons and hearing were not disclosed.
March 13, 2026   Case Laws Customs
Transmission and reception apparatus: webcams and video conferencing units classed as communication devices, not ADP machine parts.
March 13, 2026   Case Laws Money Laundering
Provisional attachment under PMLA may be confirmed despite trial-court custody where prima facie material establishes reason to believe.
March 13, 2026   Case Laws Service Tax
Immunity under VCES prevents reopening overlapping service tax liabilities; subsequent notices on the same subject matter are barred.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Proceedings for revocation of a customs broker licence were held...

Customs broker licence revocation over alleged KYC/due diligence lapses-90-day SCN limit under Reg. 17(1) breached; order quashed

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs January 10, 2026 Case Laws AT
Proceedings for revocation of a customs broker licence were held time-barred because the show cause notice was issued beyond the mandatory 90-day period from receipt of the offence report under Regulation 17(1) of CBLR 2018, vitiating the action at the threshold and requiring the order to be set aside. On merits, no breach of Regulations 10(e) and 10(n) was found since statutory KYC was obtained and verified from official portals and the broker had undertaken no clearance activity (no Bill of Entry filed) as goods were intercepted prior to transhipment, negating any due-diligence lapse. Consequently, revocation, security forfeiture and penalty were held disproportionate and were quashed, with direction to restore the licence. - CESTAT
View Source View

Topics

Acts Income Tax
Next ➔