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 8, 2026   Case LawsIncome Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case LawsIncome Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case LawsIncome Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
    April 8, 2026   Case LawsIncome Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case LawsIncome Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
    April 8, 2026   Case LawsCustoms
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case LawsCustoms
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case LawsCustoms
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case LawsCustoms
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
    April 8, 2026   Case LawsCustoms
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
    April 8, 2026   Case LawsIBC
    Moratorium protection over leased premises bars lessor from recovering possession while the corporate debtor remains in possession.
    April 8, 2026   Case LawsIBC
    Limitation for CIRP based on DRT recovery certificate was not defeated by absence of a separately stated default date.
    April 8, 2026   Case LawsIBC
    Insolvency professional misconduct upheld where resolution plan compliance failures and prior affirmed findings justified dismissal of the appeal.
    April 8, 2026   Case LawsFEMA
    Export proceeds realisation and director liability under FEMA were upheld for failure to ship goods and recover outstanding exports.
    April 8, 2026   Case LawsFEMA
    Proof of import through Bills of Entry failed on inadequate high sea sale evidence, sustaining remittance contravention
    April 8, 2026   Case LawsFEMA
    Electronic evidence and retracted statements under FEMA upheld, but penalties were reduced for excessive quantum.
    April 8, 2026   Case LawsService Tax
    Expeditious service tax adjudication cannot be defeated by long Call Book delays; common demand order set aside.
    April 8, 2026   Case LawsCentral Excise
    Section 9D compliance and corroborative evidence requirements defeated clandestine excise demand and penalties.
    April 8, 2026   Case LawsCentral Excise
    Panchnama and section 9D evidence rules defeat clandestine manufacture demand where manufacturer identity is not proved.
    April 8, 2026   Case LawsIndian Laws
    Promissory estoppel applied to SEZ octroi exemption, making the State liable for refund despite no municipal statutory amendment.
❮
❯
❯❯
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 8, 2026   Case Laws Income Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case Laws Income Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case Laws Income Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examination.
    April 8, 2026   Case Laws Income Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case Laws Income Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
    April 8, 2026   Case Laws Customs
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case Laws Customs
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case Laws Customs
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case Laws Customs
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof.
    April 8, 2026   Case Laws Customs
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
    April 8, 2026   Case Laws IBC
    Moratorium protection over leased premises bars lessor from recovering possession while the corporate debtor remains in possession.
    April 8, 2026   Case Laws IBC
    Limitation for CIRP based on DRT recovery certificate was not defeated by absence of a separately stated default date.
    April 8, 2026   Case Laws IBC
    Insolvency professional misconduct upheld where resolution plan compliance failures and prior affirmed findings justified dismissal of the appeal.
    April 8, 2026   Case Laws FEMA
    Export proceeds realisation and director liability under FEMA were upheld for failure to ship goods and recover outstanding exports.
    April 8, 2026   Case Laws FEMA
    Proof of import through Bills of Entry failed on inadequate high sea sale evidence, sustaining remittance contravention
    April 8, 2026   Case Laws FEMA
    Electronic evidence and retracted statements under FEMA upheld, but penalties were reduced for excessive quantum.
    April 8, 2026   Case Laws Service Tax
    Expeditious service tax adjudication cannot be defeated by long Call Book delays; common demand order set aside.
    April 8, 2026   Case Laws Central Excise
    Section 9D compliance and corroborative evidence requirements defeated clandestine excise demand and penalties.
    April 8, 2026   Case Laws Central Excise
    Panchnama and section 9D evidence rules defeat clandestine manufacture demand where manufacturer identity is not proved.
    April 8, 2026   Case Laws Indian Laws
    Promissory estoppel applied to SEZ octroi exemption, making the State liable for refund despite no municipal statutory amendment.

    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

      Export Commissionerate, Air Cargo Complex, Sahar, Mumbai, will...

      Export Commissionerate remains operational on holiday dates to ensure uninterrupted export cargo clearance and trade facilitation.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsApril 2, 2026Circulars
      Export Commissionerate, Air Cargo Complex, Sahar, Mumbai, will remain operational on 29.03.2026 and 31.03.2026 to support financial year-end trade facilitation and uninterrupted export cargo clearance. The notice directs continued functioning of the Export Shed, EGM and Assessment Cell, MCD, SIIB(X), DEEC, EPCG, GROUP7U & LICENSE/GROUP7/100% EOU, and Drawback (EDI). Stakeholders are required to plan operations accordingly and ensure seamless clearance and compliance during these working days.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔