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 9, 2026   Case LawsIncome Tax
    Certificate under Section 197 operates for entire assessment year, preventing deductor being treated as assessee in default.
    March 9, 2026   Case LawsIncome Tax
    Jurisdictional limitation: AO cannot use seized material obtained after set-aside to complete the regular assessment.
    March 9, 2026   Case LawsIncome Tax
    Disallowance for exempt income adjustments reversed, with TDS, software, ESOP and TNMM comparability rulings affirmed accordingly.
    March 9, 2026   Case LawsIncome Tax
    Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
    March 9, 2026   Case LawsIncome Tax
    Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
    March 9, 2026   Case LawsIncome Tax
    Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
    March 9, 2026   Case LawsIncome Tax
    Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
    March 9, 2026   Case LawsIncome Tax
    Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.
    March 9, 2026   Case LawsIncome Tax
    Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
    March 9, 2026   Case LawsIncome Tax
    Limitation under Section 144C read with Section 153: final assessment quashed as time barred; revival possible after Supreme Court ruling.
    March 9, 2026   Case LawsIncome Tax
    Deductibility of provision for standard assets upheld, revisional proceedings quashed and assessment restored in favour of the assessee.
    March 9, 2026   Case LawsIncome Tax
    Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
    March 9, 2026   Case LawsIncome Tax
    Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
    March 9, 2026   Case LawsIncome Tax
    Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.
    March 9, 2026   Case LawsIncome Tax
    Crystallisation of liability: business expenses deductible in the year liability arises even if paid later, given business purpose.
    March 9, 2026   Case LawsIBC
    Estoppel by acceptance of payment bars belated challenges to approved resolution plans; statutory employee dues treatment upheld.
    March 9, 2026   Case LawsIBC
    Financial debt from commercial-effect funding: repayment plus profit share treated as borrowing, enabling CIRP admission when default exists.
    March 9, 2026   Case LawsMoney Laundering
    Provisional Attachment of proceeds upheld: earnings from promoting illicit deposit schemes treated as proceeds and recipient assets attachable.
    March 9, 2026   Case LawsMoney Laundering
    Prima facie money laundering found; provisional attachment upheld but limited to quantifiable illicit proceeds, not full contract value.
    March 9, 2026   Case LawsIndian Laws
    Finality of higher-court orders prevents lower-court actions that prejudice beneficiaries; non-parties retain remedies to challenge effects.
❮
❯
❯❯
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 9, 2026   Case Laws Income Tax
    Certificate under Section 197 operates for entire assessment year, preventing deductor being treated as assessee in default.
    March 9, 2026   Case Laws Income Tax
    Jurisdictional limitation: AO cannot use seized material obtained after set-aside to complete the regular assessment.
    March 9, 2026   Case Laws Income Tax
    Disallowance for exempt income adjustments reversed, with TDS, software, ESOP and TNMM comparability rulings affirmed accordingly.
    March 9, 2026   Case Laws Income Tax
    Goodwill Amortisation as Extraordinary Item: adjust PLI under TNMM on remand; penalty initiation found premature.
    March 9, 2026   Case Laws Income Tax
    Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for deduction.
    March 9, 2026   Case Laws Income Tax
    Sanction for Reassessment invalid when granted by an incompetent authority; resulting notices and reassessment quashed.
    March 9, 2026   Case Laws Income Tax
    Vague Show Cause Notice invalidated; penalty deleted because absence of specified notices denied a proper opportunity to be heard.
    March 9, 2026   Case Laws Income Tax
    Deemed date of search treated as notice date, making assessment for an earlier year time barred and quashed.
    March 9, 2026   Case Laws Income Tax
    Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the threshold.
    March 9, 2026   Case Laws Income Tax
    Limitation under Section 144C read with Section 153: final assessment quashed as time barred; revival possible after Supreme Court ruling.
    March 9, 2026   Case Laws Income Tax
    Deductibility of provision for standard assets upheld, revisional proceedings quashed and assessment restored in favour of the assessee.
    March 9, 2026   Case Laws Income Tax
    Limitation under section 144C: final assessment orders found time barred and quashed when read with section 153.
    March 9, 2026   Case Laws Income Tax
    Revisional power under section 263 cannot be invoked where the Assessing Officer made enquiries and adopted a plausible view.
    March 9, 2026   Case Laws Income Tax
    Income from House Property: licence fees treated as rent and must not be subjected to a fresh addition; AO to verify computation.
    March 9, 2026   Case Laws Income Tax
    Crystallisation of liability: business expenses deductible in the year liability arises even if paid later, given business purpose.
    March 9, 2026   Case Laws IBC
    Estoppel by acceptance of payment bars belated challenges to approved resolution plans; statutory employee dues treatment upheld.
    March 9, 2026   Case Laws IBC
    Financial debt from commercial-effect funding: repayment plus profit share treated as borrowing, enabling CIRP admission when default exists.
    March 9, 2026   Case Laws Money Laundering
    Provisional Attachment of proceeds upheld: earnings from promoting illicit deposit schemes treated as proceeds and recipient assets attachable.
    March 9, 2026   Case Laws Money Laundering
    Prima facie money laundering found; provisional attachment upheld but limited to quantifiable illicit proceeds, not full contract value.
    March 9, 2026   Case Laws Indian Laws
    Finality of higher-court orders prevents lower-court actions that prejudice beneficiaries; non-parties retain remedies to challenge effects.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      Applying the General Rules of Interpretation and Section XVI...

      Principal Function Test confirms GPS radio navigational character, classifying the device as a radio navigational aid.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsMarch 12, 2026Case LawsAAR
      Applying the General Rules of Interpretation and Section XVI Note 3, the principal-function test was used to classify a composite tracking device composed of a GPS receiver, sensors and a modem. The device's dominant commercial purpose and essential character derive from GPS-based determination of geographic position; sensors and modem were held ancillary because they supply supplementary metrics and relay GPS-derived data. Accordingly, the device is classifiable as radio navigational aid apparatus and assigned to tariff subheading 8526 91 90 as other radio navigational aid apparatus.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔