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 23, 2026   Case LawsIncome Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
    March 23, 2026   Case LawsIncome Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case LawsIncome Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case LawsIncome Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
    March 23, 2026   Case LawsIncome Tax
    Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
    March 23, 2026   Case LawsIncome Tax
    Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.
    March 23, 2026   Case LawsIBC
    Extinguishment of corporate criminal liability requires an approved resolution plan; moratorium does not justify suspension of sentence.
    March 23, 2026   Case LawsIBC
    Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
    March 23, 2026   Case LawsMoney Laundering
    Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
    March 23, 2026   Case LawsMoney Laundering
    Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
    March 21, 2026   NotificationsIncome Tax
    Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
    March 21, 2026   NotificationsDGFT
    Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
    March 21, 2026   NotificationsCustoms
    Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.
    March 21, 2026   Case LawsCustoms
    Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
    March 21, 2026   Case LawsGST
    Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
    March 21, 2026   Case LawsGST
    Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
    March 21, 2026   Case LawsGST
    Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
    March 21, 2026   Case LawsGST
    Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
    March 21, 2026   Case LawsGST
    Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
    March 21, 2026   Case LawsIncome Tax
    Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.
❮
❯
❯❯
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 23, 2026   Case Laws Income Tax
    Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained investment.
    March 23, 2026   Case Laws Income Tax
    Section 54 acquisition date: actual possession with occupation certificate, not registration date, governs deduction entitlement.
    March 23, 2026   Case Laws Income Tax
    Limitation on reopening assessments bars a belated section 148 notice where the first proviso to section 149(1) applies.
    March 23, 2026   Case Laws Income Tax
    Deemed sale consideration under Section 50C requires departmental valuation before adopting stamp authority value; AO must refer and hear assessee.
    March 23, 2026   Case Laws Income Tax
    Characterisation of software expenditure as recurring maintenance costs; treated as revenue expenditure and allowed as deductible.
    March 23, 2026   Case Laws Income Tax
    Admissibility of third party digital ledgers: uncorroborated software entries cannot sustain peak credit or unexplained income additions.
    March 23, 2026   Case Laws IBC
    Extinguishment of corporate criminal liability requires an approved resolution plan; moratorium does not justify suspension of sentence.
    March 23, 2026   Case Laws IBC
    Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
    March 23, 2026   Case Laws Money Laundering
    Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
    March 23, 2026   Case Laws Money Laundering
    Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
    March 21, 2026   Notifications Income Tax
    Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
    March 21, 2026   Notifications DGFT
    Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
    March 21, 2026   Notifications Customs
    Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.
    March 21, 2026   Case Laws Customs
    Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
    March 21, 2026   Case Laws GST
    Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
    March 21, 2026   Case Laws GST
    Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
    March 21, 2026   Case Laws GST
    Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
    March 21, 2026   Case Laws GST
    Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
    March 21, 2026   Case Laws GST
    Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
    March 21, 2026   Case Laws Income Tax
    Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      A Board circular prescribing a time limit for post-export...

      Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsApril 1, 2026Case LawsAT
      A Board circular prescribing a time limit for post-export amendment of shipping bills was treated as non-binding where the restriction did not arise from the governing statutory provision. On that basis, amendment and conversion of free shipping bills into drawback shipping bills were upheld, and the adjudicating authority's allowance of the change was found proper. The Tribunal therefore rejected the Revenue's challenge based solely on alleged non-compliance with the circular's time limit and sustained the conversion of the shipping bills.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔