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 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
  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.
RelevanceDefaultDate
    Custodian regulatory compliance requires SBU segregation, documented risk management, BCP/DR resilience and orderly wind down safeguards.
    Regulatory reporting by AIFs: mandatory annual activity report via SEBI portal and limited quarterly reports replacing March quarter submission.
    Foreign Tax Credit upheld despite late Form 67; claim must be verified and allowed if supporting proof exists.
    Restoration of GST registration permitted if pending returns are filed and tax with interest and late fee is paid, authority to restore.
    Entitlement to regular bail: granted where documentary evidence is departmental and further custodial interrogation is unnecessary.
    Reverse Charge Liability on ocean freight not permissible; importers under CIF cannot be made liable, refunds allowed subject to unjust enrichment.
    Retrospective GST registration cancellation requires prior specific notice, disclosure of supporting material and a reasoned order.
    Assignment of leasehold rights as a supply - interim stay on recovery and adjudication granted pending higher court determination.
    Valuation by transit authorities cannot determine tax liability; non compliance with inspection reporting warrants release and reassessment.
    Value of free-supplied goods not part of taxable supply; such materials cannot be included in GST valuation and levy set aside.
    GST on maintenance services: recoveries and corpus contributions treated as taxable consideration; membership exemptions remain subject to limits.
    Condonation of delay under Section 119(2)(b) allowed for bona fide COVID-related disruption; return to be reprocessed.
    Unexplained cash balances treated as income where alleged cash gifts lack independent proof of donor source and capacity.
    Survey disclosure accepted in assessment bars penalty for concealment; income included in return prevents penalty application.
    Mutuality principle exempts member subscriptions; taxable interest may be appropriated to meet bona fide member payments before assessment.
    Carbon credit definition limits concessional tax; RECs are distinct and not eligible for concessional rate or generation deduction.
    Valuation Method Choice under Rule 11UA bars AO from replacing taxpayer's DCF with NAV; addition deleted.
    Revision under Section 263 requires absence of application of mind; mere disagreement or demand for DVO referral is insufficient, revision set aside.
    Transfer Pricing adjustment sustained for unilateral loan write off, while R&D costs allowed as ordinary business expenditure.
    Transfer Pricing Comparability: exclude functionally dissimilar comparable; recompute ALP and remit excise exemption capitality for AO verification.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Permission is granted for customs formalities of a foreign...

      Customs Formalities at Non Customs Areas: temporary approval for warship import and re export with nearby customs supervision.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsMarch 11, 2026Circulars
      Permission is granted for customs formalities of a foreign sovereign warship to be carried out at specified Garden Reach Shipyards/Units by treating those non customs areas as temporary boarding stations and as proper places for loading, unloading, repair and re export under the Customs Act. The order permits filing manual Bill of Entry for import and manual Shipping Bill for re export, requires assessment by the import and export groups at the Custom House, mandates examination/inspection and conversion/reversion by the nearby customs unit, and requires preventive officer supervision of boarding and AC supervision for loading/unloading; the permission is limited to the present purpose and subject to agents' statutory responsibilities.

      Topics

      ActsIncome Tax