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
    First option to purchase shares cannot be revived after waiver; valuation challenge rejected and sale sustained.
    Repatriation basis and FEMA penalty principles sustained despite no mens rea, with only reduced penalty granted.
    Extended limitation for reassessment fails where escaped income does not meet the statutory threshold and notice is based on incorrect material.
    Benami cash routed through business assets remains attachable, while prior income-tax payment may reduce the attachment extent.
    IGST exemption and engine stand classification remitted for fresh consideration after lease documents and precedent review.
    Gold smuggling penalties depend on proved seizure, corroboration and nexus; untested statements alone are insufficient in customs adjudication.
    Confiscation based on unretracted customs statements upheld, but penalty failed for lack of mens rea finding.
    Constructive res judicata and auction terms bar post-sale reliefs in an as-is-where-is corporate debtor sale.
    Consortium restructuring in CIRP upheld where adding a member did not breach resolution plan eligibility rules.
    Export value and FEMA liability: overseas commission paid by buyer was excluded, and penalties were set aside.
    Import on credit under FEMA: delayed remittance beyond six months established contravention, but penalties were reduced as technical.
    April 7, 2026   Case Laws Money Laundering
    Self-occupied attached property cannot attract notional rent absent exceptional grounds, with possession retained until confiscation.
    Customs jurisdiction governs IGST on imports; State tax officers lack cross-empowerment against centrally allotted taxpayers.
    Post-GST property pricing and ITC benefit: Tribunal finds no profiteering where the entire transaction occurred under GST.
    Anti-profiteering claim failed as additional input tax credit benefit was found to have been passed on to home-buyers.
    Anti-profiteering under GST: failure to pass on additional input tax credit led to refund, 18% interest, and penalty exposure.
    Margin-based GST valuation for second-hand cars applies only on strict compliance, with Heading 8703 classification and limited advance ruling scope.
    GST classification of biodiesel blends turns on petroleum oil content, splitting B20/B30 from B40-B70 under different tariff items.
    Pure labour construction services for stand-alone residential units qualify for GST exemption when no goods or materials are supplied.
    Residential villa construction is a taxable composite supply, with outsourced execution and deemed one-third land valuation applying.
❯❯
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

The list of countries subject to mandatory India Conformity...

Halal certification for meat exports expanded to 20 additional countries, with staggered compliance timelines and unchanged accreditation rules.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

DGFT February 10, 2026 Notifications
The list of countries subject to mandatory India Conformity Assessment Scheme (I-CAS) Halal certification for specified meat and meat products is expanded by twenty additional countries through amendment of the earlier notification. The amendment makes I-CAS Halal certification mandatory for the newly listed countries, effective after a two-week transition for all listed states except Egypt, for which compliance is deferred for six months to allow onboarding of certification bodies. Existing requirements-certification by NABCB accredited bodies and adherence to importing country regulations-remain unchanged and continue to govern export compliance under the Foreign Trade Policy framework.

Topics

Acts Income Tax