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
    January 14, 2026   Case Laws IBC
    Project-specific security limits CIRP to listed projects; CIRP upheld for defaulted loan exceeding statutory threshold
    January 14, 2026   Case Laws IBC
    Alleged debt from oral agreement proven by documents, Section 7 CIRP initiation upheld and appeal dismissed
    January 14, 2026   Case Laws IBC
    EPF and gratuity claims in insolvency: Regulation 12 treated as directory, claims not corporate assets; remitted for reconsideration
    January 14, 2026   Case Laws Money Laundering
    Alleged money-laundering and possession of proceeds-prima facie case u/s 3 PMLA upheld; discharge refused
    January 14, 2026   Case Laws Money Laundering
    Validity of provisional PMLA attachment of bank funds lacking proof of proceeds of crime; appeal dismissed, interest partly refunded
    January 14, 2026   Case Laws Indian Laws
    Construction equipment used within factory premises excluded from "motor vehicle" definition; not taxable, road use may trigger registration
    January 13, 2026   Case Laws GST
    Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
    January 13, 2026   Case Laws GST
    Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
    January 13, 2026   Case Laws GST
    Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
    January 13, 2026   Case Laws GST
    Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
    January 13, 2026   Case Laws Income Tax
    Reopening income-tax assessment u/s 147/148/148A requires tangible material and nexus; notices for AY2019-20 set aside
    January 13, 2026   Case Laws Income Tax
    Victim's right to appeal u/s 372 CrPC affirmed; leave petitions treated as appeals, ruling given retrospective effect
    January 13, 2026   Case Laws Income Tax
    Special-audit approval u/s 142(2A) lacked DIN and justification per Circular No.19/2019, held invalid; audit quashed for assessee
    January 13, 2026   Case Laws Income Tax
    Delay in filing Form No.10-IC to claim Section 115BAA concessional tax-condoned u/s 119(2)(b) after hardship shown
    January 13, 2026   Case Laws Income Tax
    Capital gains tax rate u/s 50/112 must follow binding ITAT Special Bench ruling; order set aside and remanded
    January 13, 2026   Case Laws Income Tax
    Validity of unsigned Section 148 notice declared void; reassessment proceedings based on it held invalid, relief for assessee
    January 13, 2026   Case Laws Income Tax
    Penalty orders u/s 271E/271D-whether limitation u/s 275(1)(c) runs from Assessing Officer's reference; therefore orders time-barred
    January 13, 2026   Case Laws Income Tax
    Seized incriminating documents and receipts determining tax additions for student fees, property investment, and stamp duty - partly upheld
    January 13, 2026   Case Laws Income Tax
    Residential status u/s 6(1) Explanation 1(b): stays below 182 days for 2017-20, s.115C Explanation (e) confirms non-resident
    January 13, 2026   Case Laws Income Tax
    Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
❮
❯
❯❯
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
January 14, 2026   Case Laws IBC
Project-specific security limits CIRP to listed projects; CIRP upheld for defaulted loan exceeding statutory threshold
January 14, 2026   Case Laws IBC
Alleged debt from oral agreement proven by documents, Section 7 CIRP initiation upheld and appeal dismissed
January 14, 2026   Case Laws IBC
EPF and gratuity claims in insolvency: Regulation 12 treated as directory, claims not corporate assets; remitted for reconsideration
January 14, 2026   Case Laws Money Laundering
Alleged money-laundering and possession of proceeds-prima facie case u/s 3 PMLA upheld; discharge refused
January 14, 2026   Case Laws Money Laundering
Validity of provisional PMLA attachment of bank funds lacking proof of proceeds of crime; appeal dismissed, interest partly refunded
January 14, 2026   Case Laws Indian Laws
Construction equipment used within factory premises excluded from "motor vehicle" definition; not taxable, road use may trigger registration
January 13, 2026   Case Laws GST
Parallel GST proceedings u/ss 73/74 and 122: state appeal to be decided within three weeks before show-cause proceeds
January 13, 2026   Case Laws GST
Whether cross-border supplies qualified as export of services and petitioner was an intermediary; orders set aside and remanded
January 13, 2026   Case Laws GST
Bank attachment without opportunity to reply raises breach of natural justice; s.73(9) KGST and s.107(1) SGST/CGST orders set aside remitted
January 13, 2026   Case Laws GST
Discrepant GSTR-1 entries left unrectified causing short CGST/SGST payment; demand u/s 73(9) upheld with penalty and recovery sustained
January 13, 2026   Case Laws Income Tax
Reopening income-tax assessment u/s 147/148/148A requires tangible material and nexus; notices for AY2019-20 set aside
January 13, 2026   Case Laws Income Tax
Victim's right to appeal u/s 372 CrPC affirmed; leave petitions treated as appeals, ruling given retrospective effect
January 13, 2026   Case Laws Income Tax
Special-audit approval u/s 142(2A) lacked DIN and justification per Circular No.19/2019, held invalid; audit quashed for assessee
January 13, 2026   Case Laws Income Tax
Delay in filing Form No.10-IC to claim Section 115BAA concessional tax-condoned u/s 119(2)(b) after hardship shown
January 13, 2026   Case Laws Income Tax
Capital gains tax rate u/s 50/112 must follow binding ITAT Special Bench ruling; order set aside and remanded
January 13, 2026   Case Laws Income Tax
Validity of unsigned Section 148 notice declared void; reassessment proceedings based on it held invalid, relief for assessee
January 13, 2026   Case Laws Income Tax
Penalty orders u/s 271E/271D-whether limitation u/s 275(1)(c) runs from Assessing Officer's reference; therefore orders time-barred
January 13, 2026   Case Laws Income Tax
Seized incriminating documents and receipts determining tax additions for student fees, property investment, and stamp duty - partly upheld
January 13, 2026   Case Laws Income Tax
Residential status u/s 6(1) Explanation 1(b): stays below 182 days for 2017-20, s.115C Explanation (e) confirms non-resident
January 13, 2026   Case Laws Income Tax
Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by limitation

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Fixes tariff values for specified imported commodities by...

Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs February 17, 2026 Notifications
Fixes tariff values for specified imported commodities by substituting TABLE-1, TABLE-2 and TABLE-3 in the principal notification, setting stated valuation rates for edible oils, brass scrap, areca nut, gold and silver; most listed tariff values remain unchanged. The amendment preserves commodity-specific tariff valuation points (US$ per metric tonne or per unit as specified) and clarifies scope entries for gold and silver including exclusions and definitions for medallions, coins and gold findings. The notification is issued by CBIC and takes effect from 7 February 2026.
View Source View

Topics

Acts Income Tax
Next ➔