Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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
    Bail in GST forgery cases may rest on limited weight of confessional and co-accused statements after charge-sheet filing.
    Actual supply verification required before confirming demand and penalty on alleged invoice-only inward supply allegations
    GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.
    Anti-profiteering on cinema tickets: GST benefit had to be passed on, with profiteered sums deposited in consumer welfare funds
    Reassessment limitation under amended law: exclusion of 148A notice-reply period kept reopening of completed assessment within time.
    TDS credit cannot be denied for portal mismatch; authorities must verify Form 16A before rejecting credit.
    Section 50 deeming fiction limited to computation, preserving long-term capital loss set-off on depreciable assets
    Charitable purpose remains intact where livelihood and skill activities generate receipts, supporting approval for the trust.
    GST registration cancellation alone cannot disallow purchases when invoices predate death, sales are accepted, and records match.
    Web hosting receipts treated as facility payments, not royalty or technical fees under the India-USA treaty
    Indexation on amalgamated assets follows original holding period where transfer is tax-neutral; related-party capital loss disallowance failed.
    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
    Weighted deduction for research expenditure and flawed transfer pricing benchmarking were both rejected in the Revenue's challenge.
    Mandatory extension and communication rules for seized cash: retention beyond six months held unlawful, with costs for overreaching proceedings.
    Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.
    Prescribed sampling method controls customs test reports; non-compliant coal sampling and conflicting reports justified retesting and exemption benefi...
    Criminal process cannot recover money in a flat booking dispute later converted into a loan, says ruling
    Going-concern liquidation auction: alleged business plan could not expand sale to subsidiary assets, while forfeiture remained disputed.
    June 13, 2026   Case Laws Money Laundering
    PMLA discharge stage: prosecution material alone can sustain a prima facie money-laundering case; defence evidence awaits trial.
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

International transhipment of FCL and LCL cargo is permitted...

International transhipment of FCL and LCL cargo permitted from all ports and airports under streamlined Customs procedures.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs April 2, 2026 Circulars
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the relevant Customs rules and circular procedures. For multi-station transhipment, the originating Nodal Officer must obtain prior email consent from the transit or destination station, which must verify safe storage, infrastructure and supervision readiness; movement must then proceed under Customs control, including sealing where required. Custodians at all stations must ensure safe custody, accounting and reporting of discrepancies. For export cargo lying at gateway ports after LEO, the originating ICD may cancel the Shipping Bill on request and the gateway port may allow re-routing or return without sending containers back to the ICD, with electronic processing preferred. The facility remains in force till 15.04.2026.

Topics

Acts Income Tax