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 characters 0/2000
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.
Relevance Default Date
    February 27, 2026   Case Laws GST
    Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
    February 27, 2026   Case Laws GST
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    February 27, 2026   Case Laws GST
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    February 27, 2026   Case Laws GST
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    February 27, 2026   Case Laws GST
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    February 27, 2026   Case Laws GST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case Laws GST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case Laws GST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case Laws GST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case Laws Income Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case Laws Income Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case Laws Income Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case Laws Income Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
    February 27, 2026   Case Laws Income Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case Laws Income Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case Laws Income Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case Laws Income Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case Laws Income Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case Laws Income Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case Laws Income Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
❮
❯
❯❯
Maximize Maximize Maximize
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 Summaries Hide All Summaries
February 27, 2026   Case Laws GST
Improper Electronic Service of Notices: court held portal upload insufficient, allowing vires challenge and stay on recovery and attachment.
February 27, 2026   Case Laws GST
Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
February 27, 2026   Case Laws GST
Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
February 27, 2026   Case Laws GST
Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
February 27, 2026   Case Laws GST
Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
February 27, 2026   Case Laws GST
Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
February 27, 2026   Case Laws GST
Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
February 27, 2026   Case Laws GST
Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
February 27, 2026   Case Laws GST
Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
February 27, 2026   Case Laws Income Tax
Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
February 27, 2026   Case Laws Income Tax
Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
February 27, 2026   Case Laws Income Tax
Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
February 27, 2026   Case Laws Income Tax
Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealment.
February 27, 2026   Case Laws Income Tax
Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
February 27, 2026   Case Laws Income Tax
Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
February 27, 2026   Case Laws Income Tax
Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
February 27, 2026   Case Laws Income Tax
Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
February 27, 2026   Case Laws Income Tax
Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
February 27, 2026   Case Laws Income Tax
Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
February 27, 2026   Case Laws Income Tax
Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Tariff values under the Customs Act are revised for specified...

Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts under updated valuation tables.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs April 1, 2026 Notifications
Tariff values under the Customs Act are revised for specified imported goods by substituting the tables in the principal customs notification. The updated values cover edible oils and palmolein varieties, brass scrap, gold and silver in specified forms, and areca nuts, with defined tariff values applying to the listed headings and conditions. For gold and silver, the notification also preserves separate treatment for goods imported under the identified entries and for certain forms excluded from those entries. The revised tariff values take effect from 31 March 2026.
View Source View

Topics

Acts Income Tax
Next ➔