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
    June 3, 2026   Case Laws Income Tax
    Consolidated satisfaction note invalidates search assessment jurisdiction and defeats revision when the foundational assessment is void.
    June 3, 2026   Case Laws Income Tax
    Mechanical sanction for reopening vitiates reassessment where approval reflects non-application of mind and invalid statutory reference.
    June 3, 2026   Case Laws Income Tax
    Uncorroborated WhatsApp evidence and defective stock verification were insufficient to sustain salary, bonus, and sales additions.
    June 3, 2026   Case Laws Income Tax
    Best judgment assessment in contract business: ITAT reduced profit estimate to 6% and deleted section 68 additions.
    June 3, 2026   Case Laws Income Tax
    Journal entry loan transactions attract penalty unless reasonable cause is proved under the statutory exception.
    June 3, 2026   Case Laws Income Tax
    Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
    June 3, 2026   Case Laws Income Tax
    Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
    June 3, 2026   Case Laws Income Tax
    Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
    June 3, 2026   Case Laws Income Tax
    Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
    June 3, 2026   Case Laws Income Tax
    Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
    June 3, 2026   Case Laws Income Tax
    Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
    June 3, 2026   Case Laws Income Tax
    Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.
    June 3, 2026   Case Laws Income Tax
    Black Money Act penalty not sustained where foreign asset was disclosed in return and omission was only in Schedule FA.
    June 3, 2026   Case Laws Customs
    Customs broker penalty fails where classification dispute is interpretational and no mala fide intent or false declaration is shown.
    June 3, 2026   Case Laws Customs
    Edible grade exemption under Customs notification upheld; circulars cannot add an end-use condition not found in the notification.
    June 3, 2026   Case Laws Customs
    EPCG force majeure relief bars interest, confiscation and penalty where export obligation became impossible after lender auction.
    June 3, 2026   Case Laws Money Laundering
    PMLA execution order may be transmitted to local civil court for possession under a release order
    June 3, 2026   Case Laws Money Laundering
    Money laundering attachment sustained where ownership shifts and claimed sources were unsupported by documentary proof.
    June 3, 2026   Case Laws Money Laundering
    Money-laundering attachment upheld for fraudulent enhanced compensation and equivalent value property under the PMLA.
    June 3, 2026   Case Laws VAT / Sales Tax
    Inter-State sale requires prior contract of sale; post-agreement transfers were treated as consignment sales, not taxable sales.
❮
❯
❯❯
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
June 3, 2026   Case Laws Income Tax
Consolidated satisfaction note invalidates search assessment jurisdiction and defeats revision when the foundational assessment is void.
June 3, 2026   Case Laws Income Tax
Mechanical sanction for reopening vitiates reassessment where approval reflects non-application of mind and invalid statutory reference.
June 3, 2026   Case Laws Income Tax
Uncorroborated WhatsApp evidence and defective stock verification were insufficient to sustain salary, bonus, and sales additions.
June 3, 2026   Case Laws Income Tax
Best judgment assessment in contract business: ITAT reduced profit estimate to 6% and deleted section 68 additions.
June 3, 2026   Case Laws Income Tax
Journal entry loan transactions attract penalty unless reasonable cause is proved under the statutory exception.
June 3, 2026   Case Laws Income Tax
Penalty cannot survive after quantum addition is deleted, and debatable subsidy characterisation does not justify concealment penalty.
June 3, 2026   Case Laws Income Tax
Reassessment revision under section 263 fails where the Assessing Officer examined evidence and accepted the explanation.
June 3, 2026   Case Laws Income Tax
Revision jurisdiction under section 263 fails where new grounds are introduced beyond notice and journal entry transfer is not loan repayment.
June 3, 2026   Case Laws Income Tax
Whistleblower reward taxable as income from other sources, not a windfall or capital receipt
June 3, 2026   Case Laws Income Tax
Section 87A rebate under the new tax regime cannot be denied for short-term capital gains in Assessment Year 2024-25.
June 3, 2026   Case Laws Income Tax
Natural justice and books rejection: Tribunal upheld income estimation after finding no prejudice from notice service defects.
June 3, 2026   Case Laws Income Tax
Separate legal identity of LLP bars claim for pre-conversion municipal taxes, but standard deduction on house property income applies.
June 3, 2026   Case Laws Income Tax
Black Money Act penalty not sustained where foreign asset was disclosed in return and omission was only in Schedule FA.
June 3, 2026   Case Laws Customs
Customs broker penalty fails where classification dispute is interpretational and no mala fide intent or false declaration is shown.
June 3, 2026   Case Laws Customs
Edible grade exemption under Customs notification upheld; circulars cannot add an end-use condition not found in the notification.
June 3, 2026   Case Laws Customs
EPCG force majeure relief bars interest, confiscation and penalty where export obligation became impossible after lender auction.
June 3, 2026   Case Laws Money Laundering
PMLA execution order may be transmitted to local civil court for possession under a release order
June 3, 2026   Case Laws Money Laundering
Money laundering attachment sustained where ownership shifts and claimed sources were unsupported by documentary proof.
June 3, 2026   Case Laws Money Laundering
Money-laundering attachment upheld for fraudulent enhanced compensation and equivalent value property under the PMLA.
June 3, 2026   Case Laws VAT / Sales Tax
Inter-State sale requires prior contract of sale; post-agreement transfers were treated as consignment sales, not taxable sales.

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

Chennai Customs Zone has moved Customs Pass issuance and renewal...

QR code Customs Passes made mandatory for Chennai Customs entry; old non-QR passes set to become invalid on stated dates.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs April 10, 2026 Circulars
Chennai Customs Zone has moved Customs Pass issuance and renewal fully online through the CBLMS portal and introduced QR code-enabled passes for Customs Brokers and IEC holders. Old non-QR self-category passes will become invalid from 30/04/2026, and old non-QR F, G and H category passes from 31/05/2026. Customs Brokers, importers and exporters must surrender old passes, apply online for issuance or renewal, and display QR code passes for entry verification at Customs formations. The notice also prescribes the supporting documents, renewal timelines, and consequences for delayed renewal, and it operates as a Standing Order for officers in the zone.
View Source View

Topics

Acts Income Tax
Next ➔