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
    Indexation base year for inherited property sale: 01-04-1981 FMV and CII 100 upheld, LTCG recomputation ordered
    Provisional release of imported battery massagers questioned over DCGI approval and EPR registration, detention held unwarranted, review dismissed
    Re-imported repaired parts exemption under Notification 94/96-Cus: identity proved by invoices and repair certificate; penalties set aside
    Pressure relief valves for common rail fuel injection systems classified as safety/relief valves (CTI 8481), not engine parts; appeal allowed
    Penalties for importing restricted rough marble u/s 112 dropped as licence mismatch claims relied on presumptions, missing records.
    Import licence for gold dore bars vs 2008 duty exemption notification-tribunal allows exemption claim; duty, penalty and fine set aside
    Import licence "subject to" N/N 12/2012-Cus: importer still allowed N/N 96/2008-Cus exemption; duty demand set aside.
    Importer's advertising and sales promotion spend on imported goods valuation u/r 10(1)(e); demand set aside for proof lapses
    Disputed import invoices and undervaluation of seized goods u/s111/s.112, after s.108 statements and cross-exam, appeals dismissed
    Delay in company share transfer appeal u/s58(3): CLB couldn't condone 249 days; Limitation Act s.5 barred.
    Mesne profits civil suit after takeover under a resolution plan: "existing management" means pre-takeover; claims barred against new management
    Re-segregated operational debt invoices to bypass IBC Section 10A bar; Section 9 plea rejected after FDR deposit
    Operational creditor's unpaid project invoices and Section 10A default dates dispute; Section 9 case restored for merits review.
    Central Sales Tax dues and claims of a statutory first charge u/s 9(2): held not secured debt
    Trade advance converting into financial debt on default; Section 7 time-bar rejected after SC limitation extension, appeal allowed.
    January 9, 2026   Case Laws Law of Competition
    Collusive bidding in public machine-supply tender proved via shared IP and call records; Section 3 penalty upheld, appeal dismissed
    Money-laundering bail bid after long custody and stalled trial: s.45 twin conditions treated satisfied, bail granted
    Refund claim for unutilized CENVAT credit after factory closure fails under amended Rule 5, limited to exports
    Mussoorie-Dehradun Development Authority income exempted u/s 10(46A) from AY 2024-25, conditional on continued statutory status.
    Joint Electricity Regulatory Commission's specified income tax exemption eligibility u/s 10(46A), effective from assessment year 2024-25
❯❯
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

Amendment permits limited export of wheat flour and related...

Export policy of items under HS Code 1101 now allows authorization for 5 LMT exports subject to DGFT modalities.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

DGFT January 20, 2026 Notifications
Amendment permits limited export of wheat flour and related products under HS Code 1101 by authorising 5 LMT notwithstanding the standing prohibition; this authorisation is subject to Export Authorisation issued by DGFT and additional modalities to be specified via Public Notice, and existing policy conditions continue to apply. The amendment operates by creating a quantitative exception to the prohibition while preserving the overall prohibited status of the tariff line and requiring compliance with procedural export authorisation and the Foreign Trade Policy framework.

Topics

Acts Income Tax