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
    Permanent establishment and APA-based royalty taxation: only royalty ultimately retained after refund was taxable in India.
    Income Tax Practitioner registration requires one year's practice; authorised-representative eligibility remains a separate standard for registration.
    Independent professionals vs employees: faculty engagement upheld as professional service, rejecting salary-style TDS treatment and default orders.
    House property income treatment for furnished letting prevails when premises are merely rented with incidental facilities.
    Section 153C overrides reassessment where search material relates to another person; notice and reassessment quashed.
    TDS on year-end professional fee provisions and deposit timing, with DTAA scrutiny for offshore lawyer payments
    Leave encashment, CSR, real income and port depreciation rules shape deductions, income recognition and business-linked expenditure treatment.
    Accumulated charitable income paid to another trust attracts deemed income under section 11(3)(d), with rectification upheld.
    Unexplained expenditure under section 69C cannot be added where purchases are recorded and payments are explained
    Common area maintenance charges treated as contractual service payments, not rent, with TDS under 194C upheld.
    Discretionary penalty for unexplained cash credits requires higher proof than a mere assessment addition in quasi-criminal proceedings
    Land sale characterisation: multiple plot sales can still yield capital gains where purchase was for investment.
    Audit-report disallowance under prima facie processing upheld, but rectification enhancing liability for the same claim was invalid
    Reassessment jurisdiction fails without live nexus to incriminating material and valid statutory approval; on-money addition was deleted.
    Customs-controlled movement for gamma irradiation allowed without clearance, with importer bearing full risk and the issue left open.
    Cross-examination rights in customs broker proceedings require written reasons for refusal; denial vitiates the action
    Refund interest on extra duty deposit accrues after three months when finalised provisional assessments leave no duty due.
    Protein-based food preparation classification favours Heading 2106 over Heading 3504 for fortified soy product.
    Tariff classification turned on whether the goods were a feed preparation or a separate chemically defined compound.
    Share transfer dispute, title under gift deeds, and estate receivership were separated between corporate and civil forums.
❯❯
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

M/s. JSW Kolkata Container Terminal Private Limited is appointed...

Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs April 20, 2026 Circulars
M/s. JSW Kolkata Container Terminal Private Limited is appointed as custodian and Customs Cargo Service Provider for NSD Berth No. 07 and its back-up area at Kolkata Dock Systems, subject to the Customs Act, 1962 and HCCAR, 2009. The appointment is valid initially for two years, is reviewable or revocable for non-compliance, and cannot commence operations until customs permission is granted after satisfaction of all requirements. The custodian must execute the prescribed bond, bank guarantee and insurance cover, indemnify customs against loss or damage to goods, comply with disposal norms for uncleared or confiscated cargo, and obtain prior permission for any change in its operations contract.

Topics

Acts Income Tax