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
    March 11, 2026   Case LawsCustoms
    Visibility of polymer coating determines tariff classification; absent naked eye evidence, reclassification to 5903 is set aside.
    March 11, 2026   Case LawsCustoms
    Natural justice requires communicating adverse reasons before disagreeing with an exoneratory inquiry report; revocation set aside.
    March 11, 2026   Case LawsCustoms
    Right to be Informed of Adverse Material: failure to disclose reasons for disagreement vitiated licence revocation, appeal allowed.
    March 11, 2026   Case LawsCustoms
    Transaction value requires corroborative payment evidence; unverified invoices mismatched to quantities cannot justify value enhancement.
    March 11, 2026   Case LawsIBC
    Debt and Default: established records justified Section 7 admission; viability and lender commercial choices did not bar filing.
    March 11, 2026   Case LawsIBC
    Liquidator Fee Entitlement: time bucket fee computation upheld; excess withdrawals refundable, delay in refiling condoned.
    March 11, 2026   Case LawsGST
    Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
    March 11, 2026   Case LawsIncome Tax
    Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
    March 11, 2026   Case LawsIncome Tax
    Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
    March 11, 2026   Case LawsIncome Tax
    Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
    March 11, 2026   Case LawsIncome Tax
    Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
    March 11, 2026   Case LawsIncome Tax
    Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
    March 11, 2026   Case LawsIncome Tax
    Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
    March 11, 2026   Case LawsCustoms
    Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
    March 11, 2026   Case LawsCustoms
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case LawsCustoms
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case LawsCompanies Law
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    March 11, 2026   Case LawsCompanies Law
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    March 11, 2026   Case LawsIBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
    March 11, 2026   Case LawsIncome Tax
    Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.
❮
❯
❯❯
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
    March 11, 2026   Case Laws Customs
    Visibility of polymer coating determines tariff classification; absent naked eye evidence, reclassification to 5903 is set aside.
    March 11, 2026   Case Laws Customs
    Natural justice requires communicating adverse reasons before disagreeing with an exoneratory inquiry report; revocation set aside.
    March 11, 2026   Case Laws Customs
    Right to be Informed of Adverse Material: failure to disclose reasons for disagreement vitiated licence revocation, appeal allowed.
    March 11, 2026   Case Laws Customs
    Transaction value requires corroborative payment evidence; unverified invoices mismatched to quantities cannot justify value enhancement.
    March 11, 2026   Case Laws IBC
    Debt and Default: established records justified Section 7 admission; viability and lender commercial choices did not bar filing.
    March 11, 2026   Case Laws IBC
    Liquidator Fee Entitlement: time bucket fee computation upheld; excess withdrawals refundable, delay in refiling condoned.
    March 11, 2026   Case Laws GST
    Consideration and Supply: fees for statutory regulatory and quasi judicial functions are not taxable; notice quashed.
    March 11, 2026   Case Laws Income Tax
    Provisional attachment must rest on tangible material and allow deposit of a portion of the disputed demand; attachment quashed subject to deposit.
    March 11, 2026   Case Laws Income Tax
    Purpose test for subsidy classification finds sales tax exemption tied to capital investment is a capital receipt, not taxable.
    March 11, 2026   Case Laws Income Tax
    Condonation of Delay granted due to pandemic exclusion; appeal restored and petitioner given one opportunity to adduce evidence.
    March 11, 2026   Case Laws Income Tax
    Limitation on reassessment powers: an unexplained delay of over eight years bars giving effect to a Tribunal remand.
    March 11, 2026   Case Laws Income Tax
    Presumptive taxation under section 44AD absorbs stamp-duty valuation for turnover; 43CA cannot create a separate addition after 44AD is accepted.
    March 11, 2026   Case Laws Income Tax
    Satisfaction Note Requirement under section 153C: assessment lacked jurisdiction and was time barred when limitation fixed at handing over.
    March 11, 2026   Case Laws Customs
    Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not apply.
    March 11, 2026   Case Laws Customs
    Insufficient Expert Report: non categorical chemical tests and denial of cross examination led to benefit of doubt for importers.
    March 11, 2026   Case Laws Customs
    Classification of used metal goods: lack of expert proof of serviceability defeats mis-declaration and reverses confiscation and penalties.
    March 11, 2026   Case Laws Companies Law
    Reduction of Share Capital: Court upholds notice sufficiency, valuer independence, and permissible use of marketability discount.
    March 11, 2026   Case Laws Companies Law
    Undertaking as going concern: sale of isolated asset avoided special resolution requirement and purchaser's title upheld.
    March 11, 2026   Case Laws IBC
    Pre-existing contractual dispute bars CIRP admission; genuine settlement-linked dispute led to rejection of the Section 9 petition.
    March 11, 2026   Case Laws Income Tax
    Right to be Heard overrules technical non compliance; matter remanded for verification of loan and interest documentation.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › DGFT › 2026 › March, 2026 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      DGFT

      The policy establishes a prospective intervention to provide...

      Risk sharing support for MSME exports to under served markets enabling non recourse trade finance with score based cover and exposure caps.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      DGFTMarch 7, 2026Circulars
      The policy establishes a prospective intervention to provide government backed risk sharing support for bank intermediated trade finance to eligible MSMEs exporting to under served markets. It prescribes non recourse instruments (LC confirmation, SBLC, IRU, RP, UPAS LC, LC negotiation), MSME eligibility (valid IEC and MSME registration), application via a UIN on the online portal, and partner bank participation under master agreements. A comprehensive risk model determines score based cover (scheme cover 10-80%) and fees, with exposure caps linked to a multiple of the corpus (country, exporter, transaction, issuing bank caps). Claim settlement timelines, pilot operationalisation, and stakeholder consultation are provided.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔