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 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
  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.
RelevanceDefaultDate
    April 4, 2026   Case LawsIncome Tax
    Natural justice in penalty proceedings and the scope of a specified previous year under section 271AAA.
    April 4, 2026   Case LawsIncome Tax
    Transfer pricing consistency supports use of BAPA margin for non-US AE transactions where FAR profile is unchanged.
    April 4, 2026   Case LawsIncome Tax
    Complete scrutiny, section 54G relief, depreciation and capital gains claims rejected; loss on fixed assets allowed on reconciliation.
    April 4, 2026   Case LawsIncome Tax
    Prospective leave encashment exemption limit under section 10(10AA)(ii) upheld; higher cap applies only from 01.04.2023.
    April 4, 2026   Case LawsIncome Tax
    Section 14A, bad debts and captive facility deduction upheld as the Tribunal rejects the Revenue's disallowances
    April 4, 2026   Case LawsIncome Tax
    Reassessment on wrong PAN facts narrowed to Form 26AS verification; dissolution alone did not invalidate reopening.
    April 4, 2026   Case LawsIncome Tax
    Treaty residence and source-based taxation determined salary, rent, dividend, and interest treatment under overlapping-year DTAA rules.
    April 4, 2026   Case LawsIncome Tax
    Prima facie processing cannot override accepted exemption claims on dividend income after scrutiny examination of the same issue.
    April 4, 2026   Case LawsCustoms
    Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
    April 4, 2026   Case LawsCompanies Law
    Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
    April 4, 2026   Case LawsCompanies Law
    Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
    April 4, 2026   Case LawsIBC
    Limitation for personal guarantor insolvency cannot be shifted by continuing guarantee once default is fixed and time-barred.
    April 4, 2026   Case LawsIBC
    TDS refund in liquidation remains for income tax authorities; insolvency tribunal's direction was only interlocutory and premature.
    April 4, 2026   Case LawsIBC
    Promoter restructuring proposal rejected as non-compliant resolution plan; liquidation upheld and appeal became infructuous.
    April 4, 2026   Case LawsIBC
    Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
    April 4, 2026   Case LawsIBC
    Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
    April 4, 2026   Case LawsIBC
    Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
    April 4, 2026   Case LawsIBC
    Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
    April 4, 2026   Case LawsMoney Laundering
    Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
    April 4, 2026   Case LawsService Tax
    Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    April 4, 2026   Case Laws Income Tax
    Natural justice in penalty proceedings and the scope of a specified previous year under section 271AAA.
    April 4, 2026   Case Laws Income Tax
    Transfer pricing consistency supports use of BAPA margin for non-US AE transactions where FAR profile is unchanged.
    April 4, 2026   Case Laws Income Tax
    Complete scrutiny, section 54G relief, depreciation and capital gains claims rejected; loss on fixed assets allowed on reconciliation.
    April 4, 2026   Case Laws Income Tax
    Prospective leave encashment exemption limit under section 10(10AA)(ii) upheld; higher cap applies only from 01.04.2023.
    April 4, 2026   Case Laws Income Tax
    Section 14A, bad debts and captive facility deduction upheld as the Tribunal rejects the Revenue's disallowances
    April 4, 2026   Case Laws Income Tax
    Reassessment on wrong PAN facts narrowed to Form 26AS verification; dissolution alone did not invalidate reopening.
    April 4, 2026   Case Laws Income Tax
    Treaty residence and source-based taxation determined salary, rent, dividend, and interest treatment under overlapping-year DTAA rules.
    April 4, 2026   Case Laws Income Tax
    Prima facie processing cannot override accepted exemption claims on dividend income after scrutiny examination of the same issue.
    April 4, 2026   Case Laws Customs
    Provisional export assessment of iron ore fines must reflect amended contract terms and tolerated lump content.
    April 4, 2026   Case Laws Companies Law
    Litigant not to suffer for counsel's default: NCLAT set aside costs imposed without any basis for quantification.
    April 4, 2026   Case Laws Companies Law
    Rectification cannot be used as review: Tribunal power under Section 420 is limited to patent errors on record.
    April 4, 2026   Case Laws IBC
    Limitation for personal guarantor insolvency cannot be shifted by continuing guarantee once default is fixed and time-barred.
    April 4, 2026   Case Laws IBC
    TDS refund in liquidation remains for income tax authorities; insolvency tribunal's direction was only interlocutory and premature.
    April 4, 2026   Case Laws IBC
    Promoter restructuring proposal rejected as non-compliant resolution plan; liquidation upheld and appeal became infructuous.
    April 4, 2026   Case Laws IBC
    Non-existent company cannot institute insolvency proceedings after amalgamation; dismissal for non-maintainability was affirmed.
    April 4, 2026   Case Laws IBC
    Security deposit in contractual dispute retained only until arbitration is initiated; further custody left to the arbitrator.
    April 4, 2026   Case Laws IBC
    Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
    April 4, 2026   Case Laws IBC
    Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
    April 4, 2026   Case Laws Money Laundering
    Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
    April 4, 2026   Case Laws Service Tax
    Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcaster.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Customs › 2026 › May, 2026 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      CBIC extends the validity of multiple Customs circulars issued...

      Customs circular validity extended to keep maritime relief measures in force amid Strait of Hormuz disruptions.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsMay 5, 2026Circulars
      CBIC extends the validity of multiple Customs circulars issued under Section 143AA in response to ongoing disruption in maritime routes caused by the closure of the Strait of Hormuz. The facilities granted under Circular Nos. 09/2026, 10/2026, 12/2026, 15/2026, 19/2026 and 21/2026-Customs will continue up to 15 May 2026, while all other terms and conditions in those circulars remain unchanged.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔