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
    February 27, 2026   Case Laws GST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case Laws GST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case Laws GST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case Laws GST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case Laws Income Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case Laws Income Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case Laws Income Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case Laws Income Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
    February 27, 2026   Case Laws Income Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case Laws Income Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case Laws Income Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case Laws Income Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case Laws Income Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case Laws Income Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case Laws Income Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
    February 27, 2026   Case Laws Benami Property
    Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.
    February 27, 2026   Case Laws Benami Property
    Benami transaction: accommodation entries and lack of source of funds sustain benami classification and lead to dismissal of appeal.
    February 27, 2026   Case Laws Customs
    BIS Registration Requirement: Prospective supersession prevents retrospective confiscation; redemption fine imposed and goods ordered released.
    February 27, 2026   Case Laws Customs
    Misdeclaration of goods upheld; customs value redetermined from supplier export declaration and confiscation sustained, penalties largely remitted.
    February 27, 2026   Case Laws Customs
    Differential Duty under EPCG remitted for re computation; confiscation and penalty set aside where obligation period was extended.
❮
❯
❯❯
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
February 27, 2026   Case Laws GST
Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
February 27, 2026   Case Laws GST
Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
February 27, 2026   Case Laws GST
Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
February 27, 2026   Case Laws GST
Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
February 27, 2026   Case Laws Income Tax
Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
February 27, 2026   Case Laws Income Tax
Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
February 27, 2026   Case Laws Income Tax
Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
February 27, 2026   Case Laws Income Tax
Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealment.
February 27, 2026   Case Laws Income Tax
Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
February 27, 2026   Case Laws Income Tax
Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
February 27, 2026   Case Laws Income Tax
Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
February 27, 2026   Case Laws Income Tax
Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
February 27, 2026   Case Laws Income Tax
Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
February 27, 2026   Case Laws Income Tax
Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
February 27, 2026   Case Laws Income Tax
Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
February 27, 2026   Case Laws Benami Property
Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.
February 27, 2026   Case Laws Benami Property
Benami transaction: accommodation entries and lack of source of funds sustain benami classification and lead to dismissal of appeal.
February 27, 2026   Case Laws Customs
BIS Registration Requirement: Prospective supersession prevents retrospective confiscation; redemption fine imposed and goods ordered released.
February 27, 2026   Case Laws Customs
Misdeclaration of goods upheld; customs value redetermined from supplier export declaration and confiscation sustained, penalties largely remitted.
February 27, 2026   Case Laws Customs
Differential Duty under EPCG remitted for re computation; confiscation and penalty set aside where obligation period was extended.

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

Notification substitutes revised Tables specifying tariff values...

Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs January 24, 2026 Notifications
Notification substitutes revised Tables specifying tariff values for specified edible oils, brass scrap, areca nut, gold and silver; each entry sets the applicable tariff value in US dollars per metric tonne or per specified unit, with most values unchanged and explicit descriptions and explanatory notes for covered forms of gold and silver. The substituted Tables become operative from 23 January 2026, making these tariff values binding for customs valuation and import assessment for the described tariff items and specified modes of importation.
View Source View

Topics

Acts Income Tax
Next ➔