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 17, 2026   Case LawsGST
    Ex parte assessment remitted for fresh adjudication; reply and ledger verification required before recovery or bank attachment vacatur.
    March 17, 2026   Case LawsIncome Tax
    Self-generated trademark transfer treated as capital receipt, not business income; short-term capital loss allowed accordingly.
    March 17, 2026   Case LawsIncome Tax
    Developer status under Section 80-IA(4) confirmed where development-only enterprises transfer possession, enabling deduction despite contract labels.
    March 17, 2026   Case LawsIncome Tax
    Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
    March 17, 2026   Case LawsIncome Tax
    Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
    March 17, 2026   Case LawsIncome Tax
    Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
    March 17, 2026   Case LawsIncome Tax
    Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
    March 17, 2026   Case LawsIncome Tax
    Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
    March 17, 2026   Case LawsIncome Tax
    Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
    March 17, 2026   Case LawsIncome Tax
    Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
    March 17, 2026   Case LawsIncome Tax
    Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
    March 17, 2026   Case LawsIncome Tax
    Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
    March 17, 2026   Case LawsIncome Tax
    Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.
    March 17, 2026   Case LawsIncome Tax
    Limitation on rectification bars belated amendments; short procedural delay condoned but rectification barred and appeals dismissed.
    March 17, 2026   Case LawsIncome Tax
    Validity of reassessment: tangible information and independent application of mind upheld, so reopening and investment addition sustained.
    March 17, 2026   Case LawsIncome Tax
    Admissibility of appeal: original filed return preserves appeal rights; advance tax cannot be insisted on disputed additions.
    March 17, 2026   Case LawsIncome Tax
    Bright Line Test invalid for AMP benchmarking; tangible evidence required to establish AMP as an international transaction, no upward TP adjustment.
    March 17, 2026   Case LawsCustoms
    Exemption notification affecting duty rate bars appeal to intermediate court; remedy lies to final forum under Section 130E.
    March 17, 2026   Case LawsCustoms
    Vagueness of show cause notice found to violate natural justice, Tribunal upheld and no substantial question of law arose.
    March 17, 2026   Case LawsCustoms
    Rejection of Declared Transaction Value upheld; residual valuation applied and confiscation plus mandatory and personal penalties follow for fraud.
❮
❯
❯❯
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 17, 2026   Case Laws GST
    Ex parte assessment remitted for fresh adjudication; reply and ledger verification required before recovery or bank attachment vacatur.
    March 17, 2026   Case Laws Income Tax
    Self-generated trademark transfer treated as capital receipt, not business income; short-term capital loss allowed accordingly.
    March 17, 2026   Case Laws Income Tax
    Developer status under Section 80-IA(4) confirmed where development-only enterprises transfer possession, enabling deduction despite contract labels.
    March 17, 2026   Case Laws Income Tax
    Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's suo motu deduction.
    March 17, 2026   Case Laws Income Tax
    Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
    March 17, 2026   Case Laws Income Tax
    Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
    March 17, 2026   Case Laws Income Tax
    Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
    March 17, 2026   Case Laws Income Tax
    Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
    March 17, 2026   Case Laws Income Tax
    Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
    March 17, 2026   Case Laws Income Tax
    Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
    March 17, 2026   Case Laws Income Tax
    Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
    March 17, 2026   Case Laws Income Tax
    Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
    March 17, 2026   Case Laws Income Tax
    Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.
    March 17, 2026   Case Laws Income Tax
    Limitation on rectification bars belated amendments; short procedural delay condoned but rectification barred and appeals dismissed.
    March 17, 2026   Case Laws Income Tax
    Validity of reassessment: tangible information and independent application of mind upheld, so reopening and investment addition sustained.
    March 17, 2026   Case Laws Income Tax
    Admissibility of appeal: original filed return preserves appeal rights; advance tax cannot be insisted on disputed additions.
    March 17, 2026   Case Laws Income Tax
    Bright Line Test invalid for AMP benchmarking; tangible evidence required to establish AMP as an international transaction, no upward TP adjustment.
    March 17, 2026   Case Laws Customs
    Exemption notification affecting duty rate bars appeal to intermediate court; remedy lies to final forum under Section 130E.
    March 17, 2026   Case Laws Customs
    Vagueness of show cause notice found to violate natural justice, Tribunal upheld and no substantial question of law arose.
    March 17, 2026   Case Laws Customs
    Rejection of Declared Transaction Value upheld; residual valuation applied and confiscation plus mandatory and personal penalties follow for fraud.

    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

      The Sea Cargo Manifest and Transshipment Regulations, 2018 are...

      Sea Cargo Manifest and Transshipment regulations updated by replacing a scheduled date entry in the compliance table.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsMarch 31, 2026Notifications
      The Sea Cargo Manifest and Transshipment Regulations, 2018 are amended by substituting the entry at Sr. No. 6 in the table after FORM-XII with the date 30.06.2026. The amendment takes effect on publication in the Official Gazette and updates the operative regulatory schedule under the Customs framework.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔