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
    March 7, 2026   Case Laws Money Laundering
    Bail under PMLA: twin condition limits cannot justify indefinite pre trial detention; bail granted with protective conditions.
    March 7, 2026   Case Laws Money Laundering
    Reason to believe test allows provisional attachment when investigation links demonetized currency conversion to gold; attachment sustained.
    March 7, 2026   Case Laws Money Laundering
    Provisional attachment under PMLA upheld where cumulative evidence showed receipt and layering of proceeds; corroborative statements accepted.
    Estoppel by conduct bars refund of voluntarily paid customs duty; amendment held prospective and refund claim rejected.
    Prima Facie Satisfaction to Trial: admissible Customs Act statements and approver confessions can justify refusal to discharge.
    Show Cause Notice under Section 124: mandatory written notice and personal hearing required before confiscation; non-compliance vitiates order.
    Failure to record reasons in administrative orders breaches natural justice, requiring reconsideration and a reasoned decision.
    Fair and equitable distribution: employee payouts meeting recorded undertaking upheld, and operational creditors' liquidation-value floor satisfied.
    Limitation Act acknowledgement extended limitation, enabling timely insolvency petition; admission and appointment upheld.
    Security Cheque as Voluntary Guaranty permits enforcement of a foreign arbitral award against the non party issuer.
    Consolidation of tax periods impermissible; show cause notice quashed and reissuance allowed only year wise under limitation regime.
    Consolidation of Tax Periods is impermissible; multi year show cause notices must be issued year wise per statutory limitation.
    Garnishee notice withdrawal ordered; account access restored pending departmental re examination after document submission within prescribed timeframe...
    Faceless Assessing Officer jurisdiction upheld as a writ worthy jurisdictional challenge, leading to interim relief against reassessment.
    Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision.
    Export of Services rules: receiver location controls export status; services treated as exported and not taxable.
    Support services to animal husbandry: semen sex sorting is job work, classifiable under Heading 9986 and exempt from GST.
    Exemption for consultancy to local authority: GST relief where pure services relate to municipal functions, so exempt.
    Validity of certificate under Section 197: impugned 10% withholding quashed and nil-rate certificate directed promptly.
    Trust registration cancellation requires recorded finding of non genuine activities or actions outside objects; surplus alone is insufficient.
❯❯
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

Imports of stainless steel under Advance Authorisation carrying...

Declaration of Material Specifications: Advance Authorisation imports must state grade and Cr/Ni/Mn percentages in BOE, invoice and shipping bill.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs February 17, 2026 Circulars
Imports of stainless steel under Advance Authorisation carrying commercial grades (e.g., J1-J5) must state the specific grade and declare Chromium, Nickel and Manganese percentages in the Bill of Entry and commercial invoice; DGFT guidance confirms authorisation holders must declare technical characteristics and permits correlation at export. Shipping bills discharging AAs must record the same elemental percentages to enable input-output correlation. Importers with earlier-filed Bills of Entry may seek amendment, which officers shall grant without delay, after which goods may be taken out of charge.

Topics

Acts Income Tax