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
    Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
    Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
    Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
    Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
    Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
    Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
    Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
    Classification of peritoneal dialysis solution upheld under CTH 9018; binding precedent in the assessee's own case controlled the dispute.
    CIRP transparency and disclosure lapses justify rejection of resolution plan despite CoC approval and commercial wisdom
    Manganese ore processing creates concentrate, so the ore-only CVD exemption under Notification No. 04/2006-CE was denied.
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
    SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
❯❯
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

      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

      CustomsApril 20, 2026Circulars
      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

      ActsIncome Tax