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
    Depreciation on goodwill and captive power pricing accepted under consistent earlier rulings, sustaining the tax deduction claim.
    CBDT jewellery guidelines can protect explained family holdings, and addition for unexplained investment was deleted to the prescribed extent.
    TNMM comparable selection in medical-equipment trading: functional similarity, RPT checks, and margin verification guided ITAT's approach.
    Recorded satisfaction is essential for section 271D penalty initiation; absence of it renders the penalty invalid.
    Higher depreciation for medical equipment denied where assets were not covered by the notified life-saving category; rectification upheld.
    TDS on immovable property transfers and remand for verification of other payments in default proceedings
    Notional ESOP cost cannot support transfer pricing adjustment when no actual expenditure or liability was incurred.
    Transfer pricing comparability: import duty must be excluded from operating cost, and working capital adjustment may be verified.
    Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
    TNMM comparables and section 144C(13) limitation led to exclusion of comparables and quashing of the final assessment order.
    Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
    Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.
    Transfer pricing comparability: exclusion of one comparable upheld, another included, and working capital adjustment directed.
    Customs classification and misdeclaration: tribunal upheld duty demand, confiscation, and penalties for deliberate false import description.
    Essential character test governs unfinished gold neck chains, leading to jewellery classification and setting aside confiscation and penalty.
    Rubber mixture classification and preferential exemption depend on essential character, origin rules, and import-time verification.
    Board explanation duty and limitation barred prosecution; cognizance failed for non-application of mind in issuing process.
    Crystallised provident fund dues required for CIRP claims; internal communications and tentative calculations are insufficient.
    Personal guarantor insolvency process: NCLAT upholds exclusion of time and rejects challenge based on lack of notice.
    Section 95 proceedings limited to the named guarantor; coparcenary claims did not justify intervention or stay.
❯❯
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

      DGFT prescribes the modalities for inviting and processing...

      Wheat export authorisation modalities set online filing, eligibility thresholds, allocation criteria, and reporting obligations for applicants.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      DGFTMay 1, 2026Circulars
      DGFT prescribes the modalities for inviting and processing applications for export authorisations for wheat under the notified export quantity. Eligible applicants must apply online through the designated DGFT portal within the stated window, and authorisations are valid for six months, non-transferable, and subject to case-by-case extension. Allocation is to be recommended by the SEFC on the basis of exporter turnover, minimum applied quantity, CA certification, export history and confirmed contracts, with separate shares for large exporters, State Trading Enterprises/cooperative societies, and MSME exporters. Unutilised quantities may be re-allocated after review, and failure to meet filing or reporting conditions attracts action under the foreign trade law.

      Topics

      ActsIncome Tax