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 14, 2026   Case Laws GST
    Profiteering under GST: finding requires passing proportionate input tax credit benefit to buyer with interest and compliance reporting.
    February 14, 2026   Case Laws GST
    Composite healthcare supply: inpatient medicines exempt; outpatient medicines taxable, tied to principal-supply test under composite supply rules.
    February 14, 2026   Case Laws GST
    Valuation of second hand goods: margin scheme inapplicable; tax payable on transaction value of used car, not on margin.
    February 14, 2026   Case Laws GST
    Export of Services - a non compete fee paid in foreign exchange qualifies as zero rated where recipient is abroad.
    February 14, 2026   Case Laws GST
    Advance Ruling jurisdiction: queries about a tenant's hostel supply fall outside applicant's remit, application rejected on admissibility grounds.
    February 14, 2026   Case Laws Income Tax
    Evidentiary weight of bank stock statements upheld; unsigned statements tied to drawing power sustained against taxpayer.
    February 14, 2026   Case Laws Income Tax
    Date of cheque tendering treated as payment; system use of realisation date wrongly created TDS interest liability, refund upheld.
    February 14, 2026   Case Laws Income Tax
    Section 197 certificate: competent authority must follow settled precedent and issue nil withholding certificate where the law so requires.
    February 14, 2026   Case Laws Income Tax
    Leave encashment exemption confirmed; full claimed entitlement to be allowed under the amended CBDT limit.
    February 14, 2026   Case Laws Income Tax
    ICDS adjustment quashed - remove the ICDS adjustment from assessment computation and direct reassessment outcome accordingly.
    February 14, 2026   Case Laws Income Tax
    Income Escapement Threshold: escaped income below statutory monetary threshold, so reassessment jurisdiction invalid and appeal allowed.
    February 14, 2026   Case Laws Income Tax
    Presumptive taxation under Section 44AE used as a guiding yardstick to recompute transport business income and subsume related additions.
    February 14, 2026   Case Laws Income Tax
    Receipt under the anti abuse provision includes allotment of shares, so allotment can attract tax consequences on acquisition.
    February 14, 2026   Case Laws Income Tax
    Transfer Pricing double taxation: TP adjustment on NCD interest deleted; concessional 115BAA rate allowed despite delayed Form 10-IC.
    February 14, 2026   Case Laws Income Tax
    Transfer pricing comparable selection requires CUP if exact matches exist, otherwise re-benchmark under TNMM after fresh hearing.
    February 14, 2026   Case Laws Customs
    Statutory Pre deposit requirement bars writ relief where appellant fails to comply despite an effective statutory remedy.
    February 14, 2026   Case Laws Customs
    Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
    February 14, 2026   Case Laws Customs
    Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
    February 14, 2026   Case Laws Customs
    Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
    February 14, 2026   Case Laws Customs
    Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.
❮
❯
❯❯
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 14, 2026   Case Laws GST
Profiteering under GST: finding requires passing proportionate input tax credit benefit to buyer with interest and compliance reporting.
February 14, 2026   Case Laws GST
Composite healthcare supply: inpatient medicines exempt; outpatient medicines taxable, tied to principal-supply test under composite supply rules.
February 14, 2026   Case Laws GST
Valuation of second hand goods: margin scheme inapplicable; tax payable on transaction value of used car, not on margin.
February 14, 2026   Case Laws GST
Export of Services - a non compete fee paid in foreign exchange qualifies as zero rated where recipient is abroad.
February 14, 2026   Case Laws GST
Advance Ruling jurisdiction: queries about a tenant's hostel supply fall outside applicant's remit, application rejected on admissibility grounds.
February 14, 2026   Case Laws Income Tax
Evidentiary weight of bank stock statements upheld; unsigned statements tied to drawing power sustained against taxpayer.
February 14, 2026   Case Laws Income Tax
Date of cheque tendering treated as payment; system use of realisation date wrongly created TDS interest liability, refund upheld.
February 14, 2026   Case Laws Income Tax
Section 197 certificate: competent authority must follow settled precedent and issue nil withholding certificate where the law so requires.
February 14, 2026   Case Laws Income Tax
Leave encashment exemption confirmed; full claimed entitlement to be allowed under the amended CBDT limit.
February 14, 2026   Case Laws Income Tax
ICDS adjustment quashed - remove the ICDS adjustment from assessment computation and direct reassessment outcome accordingly.
February 14, 2026   Case Laws Income Tax
Income Escapement Threshold: escaped income below statutory monetary threshold, so reassessment jurisdiction invalid and appeal allowed.
February 14, 2026   Case Laws Income Tax
Presumptive taxation under Section 44AE used as a guiding yardstick to recompute transport business income and subsume related additions.
February 14, 2026   Case Laws Income Tax
Receipt under the anti abuse provision includes allotment of shares, so allotment can attract tax consequences on acquisition.
February 14, 2026   Case Laws Income Tax
Transfer Pricing double taxation: TP adjustment on NCD interest deleted; concessional 115BAA rate allowed despite delayed Form 10-IC.
February 14, 2026   Case Laws Income Tax
Transfer pricing comparable selection requires CUP if exact matches exist, otherwise re-benchmark under TNMM after fresh hearing.
February 14, 2026   Case Laws Customs
Statutory Pre deposit requirement bars writ relief where appellant fails to comply despite an effective statutory remedy.
February 14, 2026   Case Laws Customs
Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after circular.
February 14, 2026   Case Laws Customs
Admissibility of Inquiry Statements: recorded inquiry statements require statutory safeguards and cross examination before admission; penalty quashed.
February 14, 2026   Case Laws Customs
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalty.
February 14, 2026   Case Laws Customs
Re-test validity and testing authority competence determine export duty outcome; lower factual findings and transaction value upheld.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
SEBI

Mutual funds must value physical Gold and Silver using polled...

Valuation of Physical Gold and Silver: mutual funds must use polled spot exchange prices for domestic valuation, effective April 1, 2026.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

SEBI February 28, 2026 Circulars
Mutual funds must value physical Gold and Silver using polled spot prices published by recognized stock exchanges used for settlement of physically delivered Gold and Silver derivatives, effective April 1, 2026; valuations must follow the Seventh Schedule investment valuation norms and the spot polling mechanism must comply with SEBI's spot polling guidelines. AMFI, in consultation with SEBI, will prescribe a uniform policy for implementation. The change is mandated under Regulation 22(9) and 63(9) of SEBI (Mutual Funds) Regulations, 2026, and issued exercising powers under Section 11(1) read with Regulation 77 of the 1996 Regulations.
View Source View

Topics

Acts Income Tax
Next ➔