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 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
  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.
RelevanceDefaultDate
    Input tax credit allowed for foundation and structural support used with plant and machinery in factory construction.
    Input tax credit on foundation and structural support for plant and machinery upheld as part of plant, not excluded civil structure.
    Non-monetary consideration and leasehold rights transfer to LLP treated as taxable supply of service under GST.
    GST on employee canteen and transport recoveries upheld; exemption denied and input tax credit blocked for personal consumption.
    Job work and manufacture distinction: crushing limestone/dolomite was treated as service, not manufacture, under GST.
    Limited appellate interference in condonation of delay upheld where the Tribunal acted on sufficient cause and substantial justice.
    Revision under section 264 is maintainable against a penalty order; penalty fails where no under-reported income is shown.
    Limitation for fresh assessment after remand barred further demand when no order was passed within time.
    Transfer pricing comparables and working capital adjustment turned on DRP compliance, filter testing, and margin verification.
    Transfer pricing reimbursements and royalty: cost-to-cost evidence sustained relief, while unsupported advertising reimbursement was disallowed.
    Educational institution exemption allowed where school receipts stayed within the statutory threshold under section 10(23C)(iiiad).
    Natural justice in penalty proceedings and the scope of a specified previous year under section 271AAA.
    Transfer pricing consistency supports use of BAPA margin for non-US AE transactions where FAR profile is unchanged.
    Complete scrutiny, section 54G relief, depreciation and capital gains claims rejected; loss on fixed assets allowed on reconciliation.
    Prospective leave encashment exemption limit under section 10(10AA)(ii) upheld; higher cap applies only from 01.04.2023.
    Section 14A, bad debts and captive facility deduction upheld as the Tribunal rejects the Revenue's disallowances
    Reassessment on wrong PAN facts narrowed to Form 26AS verification; dissolution alone did not invalidate reopening.
    Treaty residence and source-based taxation determined salary, rent, dividend, and interest treatment under overlapping-year DTAA rules.
    Prima facie processing cannot override accepted exemption claims on dividend income after scrutiny examination of the same issue.
    Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      The PTFC meeting at Visakhapatnam addressed trade facilitation...

      Trade facilitation issues on self-sealing, DPD charges, night berthing and weekend liner support were taken up in PTFC deliberations.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsApril 4, 2026Circulars
      The PTFC meeting at Visakhapatnam addressed trade facilitation issues on self-sealing permissions, DPD charges, night-time berthing, and weekend operational support by liners. The Committee noted that self-sealing validity in ICES is being updated on request, while trade sought longer system validity and local renewal roles; it was clarified that extension requests must be supported by advance application and updated export records. On DPD charges, the Chairman directed that the issue be referred to the Board and flagged to CCFC. The request for manual Out of Charge for midnight berthing was declined, with manual clearance confined to exceptional cases. Weekend liner support was advised to be taken up through CCFC.

      Topics

      ActsIncome Tax