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
    March 20, 2026   Case Laws Income Tax
    Mandatory Signature Requirement: unsigned income tax notices are invalid and cannot sustain reassessment proceedings under law.
    March 20, 2026   Case Laws Customs
    Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
    March 20, 2026   Case Laws Customs
    Improper import standard: invalid inspection certificates alone do not justify confiscation; penalties require proof of abetment mens rea.
    March 20, 2026   Case Laws Customs
    Presumption of smuggling: possession, recovery and an un retracted admission sustain confiscation when lawful origin is not proved.
    March 20, 2026   Case Laws Customs
    Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
    March 20, 2026   Case Laws Customs
    Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
    March 20, 2026   Case Laws Customs
    Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
    March 20, 2026   Case Laws Companies Law
    Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
    March 20, 2026   Case Laws SEBI
    Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
    March 20, 2026   Case Laws IBC
    Misuse of Insolvency Moratorium: writ relief allowed to prevent frustration of SARFAESI sale and permit auction completion.
    March 20, 2026   Case Laws IBC
    Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
    March 20, 2026   Case Laws IBC
    Unregistered agreements for sale do not transfer title and time-barred specific performance claims cannot exclude assets from the bankruptcy estate.
    March 20, 2026   Case Laws Money Laundering
    Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.
    March 20, 2026   Case Laws Money Laundering
    Proceeds of Crime: lack of credible source evidence upheld provisional attachment; valuation treated as fair market value at acquisition.
    March 20, 2026   Case Laws Money Laundering
    Proceeds of crime: equivalent value attachment permitted where funds were siphoned off; provisional attachment under PMLA upheld.
    March 20, 2026   Case Laws Money Laundering
    Predicate offence for money laundering justified continuation of proceedings and upheld seizure due to admissions and ledger evidence.
    March 20, 2026   Case Laws Money Laundering
    Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
    March 20, 2026   Case Laws Indian Laws
    Rebuttable presumption under Section 139: admissions can displace it and prosecution fails where firm not impleaded.
    March 20, 2026   Case Laws Indian Laws
    Direct Drawer Liability: personal criminal responsibility for a dishonoured cheque persists despite non impleading the firm.
    March 19, 2026   Notifications DGFT
    Import Policy amendment deletes Policy Condition No.2(iii) in Chapter 95 of ITC (HS), effective immediately under trade law.
❮
❯
❯❯
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
March 20, 2026   Case Laws Income Tax
Mandatory Signature Requirement: unsigned income tax notices are invalid and cannot sustain reassessment proceedings under law.
March 20, 2026   Case Laws Customs
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties and orders
March 20, 2026   Case Laws Customs
Improper import standard: invalid inspection certificates alone do not justify confiscation; penalties require proof of abetment mens rea.
March 20, 2026   Case Laws Customs
Presumption of smuggling: possession, recovery and an un retracted admission sustain confiscation when lawful origin is not proved.
March 20, 2026   Case Laws Customs
Customs Broker Liability: penalty requires specific proof of the broker's facilitation of export overvaluation, or it must be set aside.
March 20, 2026   Case Laws Customs
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and reports.
March 20, 2026   Case Laws Customs
Specific tariff classification: APIs and bulk drugs are treated as drugs and attract IGST under the specific entry.
March 20, 2026   Case Laws Companies Law
Disclosure of reasons for executive investigations is required; absence of disclosed material led to quashing of the investigation notice.
March 20, 2026   Case Laws SEBI
Misuse of preferential issue proceeds cannot be cured by shareholder ratification and attracts PFUTP liability and penalties.
March 20, 2026   Case Laws IBC
Misuse of Insolvency Moratorium: writ relief allowed to prevent frustration of SARFAESI sale and permit auction completion.
March 20, 2026   Case Laws IBC
Exclusion of employee funds: insolvency and liquidation costs exhausted assets so provident fund recovery failed and dissolution affirmed.
March 20, 2026   Case Laws IBC
Unregistered agreements for sale do not transfer title and time-barred specific performance claims cannot exclude assets from the bankruptcy estate.
March 20, 2026   Case Laws Money Laundering
Continuing Offence of Money Laundering: continued possession or use of property purchased from tainted funds sustains attachment.
March 20, 2026   Case Laws Money Laundering
Proceeds of Crime: lack of credible source evidence upheld provisional attachment; valuation treated as fair market value at acquisition.
March 20, 2026   Case Laws Money Laundering
Proceeds of crime: equivalent value attachment permitted where funds were siphoned off; provisional attachment under PMLA upheld.
March 20, 2026   Case Laws Money Laundering
Predicate offence for money laundering justified continuation of proceedings and upheld seizure due to admissions and ledger evidence.
March 20, 2026   Case Laws Money Laundering
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaking.
March 20, 2026   Case Laws Indian Laws
Rebuttable presumption under Section 139: admissions can displace it and prosecution fails where firm not impleaded.
March 20, 2026   Case Laws Indian Laws
Direct Drawer Liability: personal criminal responsibility for a dishonoured cheque persists despite non impleading the firm.
March 19, 2026   Notifications DGFT
Import Policy amendment deletes Policy Condition No.2(iii) in Chapter 95 of ITC (HS), effective immediately under trade law.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › SEBI › 2026 › April, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
SEBI

SEBI has extended by six months the compliance timeline for...

Compliance timeline extension for debenture trustees on segregating non-SEBI-regulated activities is pushed to October 27, 2026.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

SEBI April 29, 2026 Circulars
SEBI has extended by six months the compliance timeline for debenture trustees to transfer activities outside SEBI's regulatory purview to separate business units and to meet the related terms and conditions. The amendment and the November 25, 2025 circular will now be implemented by October 27, 2026, while all other provisions of the earlier circular remain unchanged.
View Source View

Topics

Acts Income Tax
Next ➔