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
    April 2, 2026   Case LawsIncome Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case LawsIncome Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case LawsIncome Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case LawsIncome Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case LawsIncome Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case LawsIncome Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case LawsIncome Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    April 2, 2026   Case LawsIncome Tax
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    April 2, 2026   Case LawsIncome Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
    April 2, 2026   Case LawsIncome Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case LawsIncome Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case LawsIncome Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    April 2, 2026   Case LawsIncome Tax
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    April 2, 2026   Case LawsIncome Tax
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    April 2, 2026   Case LawsIncome Tax
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    April 2, 2026   Case LawsIncome Tax
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    April 2, 2026   Case LawsCustoms
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    April 2, 2026   Case LawsCustoms
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    April 2, 2026   Case LawsCustoms
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.
❮
❯
❯❯
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
    April 2, 2026   Case Laws Income Tax
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    April 2, 2026   Case Laws Income Tax
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    April 2, 2026   Case Laws Income Tax
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    April 2, 2026   Case Laws Income Tax
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    April 2, 2026   Case Laws Income Tax
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    April 2, 2026   Case Laws Income Tax
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    April 2, 2026   Case Laws Income Tax
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    April 2, 2026   Case Laws Income Tax
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    April 2, 2026   Case Laws Income Tax
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the default.
    April 2, 2026   Case Laws Income Tax
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    April 2, 2026   Case Laws Income Tax
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    April 2, 2026   Case Laws Income Tax
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    April 2, 2026   Case Laws Income Tax
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    April 2, 2026   Case Laws Income Tax
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    April 2, 2026   Case Laws Income Tax
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    April 2, 2026   Case Laws Income Tax
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    April 2, 2026   Case Laws Customs
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    April 2, 2026   Case Laws Customs
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    April 2, 2026   Case Laws Customs
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.

    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

      FTP 2023 Para 9.05 is amended to remove the per-consignment...

      Courier exports under FTP 2023 now face no per-consignment value cap from 1 April 2026.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      DGFTMarch 28, 2026Notifications
      FTP 2023 Para 9.05 is amended to remove the per-consignment value cap for exports through registered courier service or Foreign Post Office. Exportability remains subject to the relevant Notifications under the Customs Act, 1962 and the FTP/export policy in ITC(HS), but no monetary ceiling is now prescribed for courier exports. The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔