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
    Simultaneous insolvency and post-liquidation settlement limits upheld, with liquidation sustained despite objections and absent resolution plans.
    Section 19 assistance under insolvency law cannot compel a former statutory auditor absent possession or proven necessity.
    Liquidation waterfall under insolvency law prevails over state tax claims, barring treatment of tax dues as secured debt.
    Inter-divisional services within the same organisation were held outside service tax, with revenue neutrality defeating the demand.
    Inter-State sales proof and assessment jurisdiction upheld; limitation, cross-examination, and penalty objections were rejected.
    Approved resolution plan extinguishes pre-CIRP income-tax dues, making later reassessment and demand notice unsustainable.
    Retraction-based commission additions and time-barred reassessment fail without corroboration, threshold compliance or verified electronic evidence.
    Section 54F exemption cannot be denied for technical non-deposit in the Capital Gain Account Scheme when house investment is otherwise complete.
    Penalty initiation requires recorded satisfaction in the assessment order; separate notice could not sustain section 271D penalty.
    Environmental charity status under section 2(15) upheld; commercial-receipt threshold and TDS did not defeat registration.
    Loan creditworthiness and related-party disallowance issues: tribunal deleted key additions, upheld CSR disallowance, and ordered limited verification...
    Search assessment overrides reassessment provisions: post-search notices under regular jurisdiction were quashed as without authority.
    Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
    Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
    Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
    Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
    TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
    Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
    Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
    Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
❯❯
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

Import policy for CTH 7113 jewellery and parts under Chapter 71...

Import policy for jewellery under CTH 7113 shifts to Restricted, with no transitional relief and limited exemptions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

DGFT April 3, 2026 Notifications
Import policy for CTH 7113 jewellery and parts under Chapter 71 of ITC (HS) 2022 is revised to Restricted for the specified tariff lines, with immediate effect. The amendment applies notwithstanding transitional arrangements, prior contracts, irrevocable letters of credit, advance payments, shipment status, or any other prior commitment, so no transitional benefit is available. Imports by 100% Export Oriented Units and SEZ units remain exempt when goods are not sold into the Domestic Tariff Area, and imports under the Gems and Jewellery export schemes in Chapter 4 of FTP 2023 are also excluded. Imports under a valid India-UAE CEPA TRQ may be allowed without an import licence for the specified gold jewellery entries.

Topics

Acts Income Tax