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 characters0/2000
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.
RelevanceDefaultDate
    February 27, 2026   Case LawsBenami Property
    Benami transaction: accommodation entries and lack of source of funds sustain benami classification and lead to dismissal of appeal.
    February 27, 2026   Case LawsCustoms
    BIS Registration Requirement: Prospective supersession prevents retrospective confiscation; redemption fine imposed and goods ordered released.
    February 27, 2026   Case LawsCustoms
    Misdeclaration of goods upheld; customs value redetermined from supplier export declaration and confiscation sustained, penalties largely remitted.
    February 27, 2026   Case LawsCustoms
    Differential Duty under EPCG remitted for re computation; confiscation and penalty set aside where obligation period was extended.
    February 27, 2026   Case LawsCustoms
    Duty to Notify: broker failed to advise client and inform customs, attracting vicarious liability and commensurate penalty.
    February 27, 2026   Case LawsCustoms
    Natural justice breach mandates remand for de novo adjudication, directing a fresh hearing and fair opportunity to both parties.
    February 27, 2026   Case LawsCustoms
    Transaction Value: reliance on BRC and final invoice upheld, remand ordered to redetermine value and apply uniform fine rate.
    February 27, 2026   Case LawsIBC
    Existence of Financial Debt: curable procedural defects did not bar Section 7 admission.
    February 27, 2026   Case LawsFEMA
    Abetment under FERA found where corroborated retracted statements and presumption of culpable mental state establish meeting of minds.
    February 27, 2026   Case LawsMoney Laundering
    Beneficial ownership and benami transactions upheld where unexplained cash repayments and accommodated LC entries camouflaged proceeds of crime.
    February 27, 2026   Case LawsMoney Laundering
    Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirma...
    February 27, 2026   Case LawsService Tax
    Suppression of collected tax: denial of input credit, extended limitation and penalties follow where amounts were not remitted.
    February 27, 2026   Case LawsService Tax
    Interest on delayed service tax: apply notification entry for short-payment when cum tax pricing used; reduced penalty follows payment within 30 days.
    February 27, 2026   Case LawsService Tax
    Extended Period of Limitation: Demand held time barred where taxpayer filed ST 3 returns and acted on bona fide self assessment.
    February 27, 2026   Case LawsService Tax
    Business Auxiliary Service liability rejected; incentives tied to vehicle sales treated as sale price, appeals allowed.
    February 27, 2026   Case LawsService Tax
    Definition of Service under post-July 2012 law governs VCES eligibility where prior notices raised a different legal issue.
    February 27, 2026   Case LawsCentral Excise
    Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered...
    February 27, 2026   Case LawsVAT / Sales Tax
    Common parlance and essential character tests determine tax classification of a beverage; label or regulatory tag is not decisive.
    February 26, 2026   NotificationsFEMA
    Currency Declaration Requirement for arriving passengers: declare aggregate foreign exchange on arrival; produce form when converting or departing.
    February 26, 2026   NotificationsCustoms
    Tariff Value Fixation: substitution of tariff tables fixing/maintaining values for specified oils, metals and areca nut, effective next day.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    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.
    February 27, 2026   Case Laws Customs
    Duty to Notify: broker failed to advise client and inform customs, attracting vicarious liability and commensurate penalty.
    February 27, 2026   Case Laws Customs
    Natural justice breach mandates remand for de novo adjudication, directing a fresh hearing and fair opportunity to both parties.
    February 27, 2026   Case Laws Customs
    Transaction Value: reliance on BRC and final invoice upheld, remand ordered to redetermine value and apply uniform fine rate.
    February 27, 2026   Case Laws IBC
    Existence of Financial Debt: curable procedural defects did not bar Section 7 admission.
    February 27, 2026   Case Laws FEMA
    Abetment under FERA found where corroborated retracted statements and presumption of culpable mental state establish meeting of minds.
    February 27, 2026   Case Laws Money Laundering
    Beneficial ownership and benami transactions upheld where unexplained cash repayments and accommodated LC entries camouflaged proceeds of crime.
    February 27, 2026   Case Laws Money Laundering
    Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirmation.
    February 27, 2026   Case Laws Service Tax
    Suppression of collected tax: denial of input credit, extended limitation and penalties follow where amounts were not remitted.
    February 27, 2026   Case Laws Service Tax
    Interest on delayed service tax: apply notification entry for short-payment when cum tax pricing used; reduced penalty follows payment within 30 days.
    February 27, 2026   Case Laws Service Tax
    Extended Period of Limitation: Demand held time barred where taxpayer filed ST 3 returns and acted on bona fide self assessment.
    February 27, 2026   Case Laws Service Tax
    Business Auxiliary Service liability rejected; incentives tied to vehicle sales treated as sale price, appeals allowed.
    February 27, 2026   Case Laws Service Tax
    Definition of Service under post-July 2012 law governs VCES eligibility where prior notices raised a different legal issue.
    February 27, 2026   Case Laws Central Excise
    Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered.
    February 27, 2026   Case Laws VAT / Sales Tax
    Common parlance and essential character tests determine tax classification of a beverage; label or regulatory tag is not decisive.
    February 26, 2026   Notifications FEMA
    Currency Declaration Requirement for arriving passengers: declare aggregate foreign exchange on arrival; produce form when converting or departing.
    February 26, 2026   Notifications Customs
    Tariff Value Fixation: substitution of tariff tables fixing/maintaining values for specified oils, metals and areca nut, effective next day.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2026 › March, 2026 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Amounts characterized as death cum retirement gratuity and...

      Exemption of gratuity and commuted pension upheld, salary additions deleted and unexplained income tax not applied to those items.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxMarch 2, 2026Case LawsAT
      Amounts characterized as death cum retirement gratuity and commuted pension were accepted as exempt under the relevant exemption provisions and must be excluded from salary for tax purposes; corresponding additions to salary were deleted. The reliance on a special tax on unexplained income for those salary additions was held inapplicable. A separate addition treating a time deposit as unexplained money was deleted because declared salary and exempt retirement receipts adequately accounted for the deposit and the addition rested on surmise without evidential foundation.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔