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 14, 2026   Case LawsGST
    Suspension of GST registration quashed; cancellation notice to be decided allowing regularisation and revival under established guidelines.
    March 14, 2026   Case LawsGST
    Retroactive GST registration cancellation invalid; revival permitted only upon compliance with prescribed conditions and safeguards.
    March 14, 2026   Case LawsGST
    Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.
    March 14, 2026   Case LawsGST
    Tariff classification of soaps determines GST rate; toilet soaps attract concessional rate, other soaps higher rate.
    March 14, 2026   Case LawsGST
    GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
    March 14, 2026   Case LawsIncome Tax
    Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
    March 14, 2026   Case LawsIncome Tax
    Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
    March 14, 2026   Case LawsIncome Tax
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    March 14, 2026   Case LawsIncome Tax
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
    March 14, 2026   Case LawsIncome Tax
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    March 14, 2026   Case LawsIncome Tax
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    March 14, 2026   Case LawsMoney Laundering
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
    March 14, 2026   Case LawsIncome Tax
    Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
    March 14, 2026   Case LawsIncome Tax
    Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
    March 14, 2026   Case LawsIncome Tax
    Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
    March 14, 2026   Case LawsIncome Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case LawsIncome Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
    March 14, 2026   Case LawsIncome Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
    March 14, 2026   Case LawsIncome Tax
    Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
    March 14, 2026   Case LawsIncome Tax
    Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
❮
❯
❯❯
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 14, 2026   Case Laws GST
    Suspension of GST registration quashed; cancellation notice to be decided allowing regularisation and revival under established guidelines.
    March 14, 2026   Case Laws GST
    Retroactive GST registration cancellation invalid; revival permitted only upon compliance with prescribed conditions and safeguards.
    March 14, 2026   Case Laws GST
    Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.
    March 14, 2026   Case Laws GST
    Tariff classification of soaps determines GST rate; toilet soaps attract concessional rate, other soaps higher rate.
    March 14, 2026   Case Laws GST
    GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
    March 14, 2026   Case Laws Income Tax
    Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
    March 14, 2026   Case Laws Income Tax
    Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
    March 14, 2026   Case Laws Income Tax
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    March 14, 2026   Case Laws Income Tax
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review directed.
    March 14, 2026   Case Laws Income Tax
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    March 14, 2026   Case Laws Income Tax
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    March 14, 2026   Case Laws Money Laundering
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
    March 14, 2026   Case Laws Income Tax
    Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
    March 14, 2026   Case Laws Income Tax
    Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
    March 14, 2026   Case Laws Income Tax
    Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
    March 14, 2026   Case Laws Income Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case Laws Income Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitation.
    March 14, 2026   Case Laws Income Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
    March 14, 2026   Case Laws Income Tax
    Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
    March 14, 2026   Case Laws Income Tax
    Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.

    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

      Cancellation of LUT bonds and bank guarantees for specified EPCG...

      Cancellation of LUT Bond/BG requires original EPCG documents and proof of export obligation to secure bond release.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsMarch 19, 2026Circulars
      Cancellation of LUT bonds and bank guarantees for specified EPCG licences is conditioned on submission of original EPCG licence, original EODC/redemption letter, ANF 5B certified by a Chartered Accountant, installation certificate, duty debit proof, ARE 1/SBs, BRC and other DGFT documents; bonds/BGs will be released after verification. Eight EODCs are selected for verification and 149 cases must submit originals/installation certificates accepted by the department. Licensees who have fulfilled export obligations must submit evidence or proof of DGFT EODC submission to avoid initiation of Customs enforcement proceedings; relevant bonds will be forwarded to EPSMMC, JNCH for file closure.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔