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 11, 2026   Case LawsIncome Tax
    Revised return can replace the original return and permit a change from SLM to WDV depreciation when omissions are bona fide.
    April 11, 2026   Case LawsIncome Tax
    TDS on discounted lottery ticket sales is not commission where the transaction is principal-to-principal and no payment is credited.
    April 11, 2026   Case LawsIncome Tax
    Reassessment cannot rest on unverified third-party material without a direct nexus to the assessee; reopening quashed.
    April 11, 2026   Case LawsIncome Tax
    Natural justice in faceless assessment: truncated video-conference notice and denial of reasonable hearing led to remand.
    April 11, 2026   Case LawsIncome Tax
    Penalty for concealed capital gains upheld where exemption claim lacked bona fide basis and return showed inaccurate particulars.
    April 11, 2026   Case LawsIncome Tax
    Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credi...
    April 11, 2026   Case LawsIncome Tax
    Valuation Officer reference cannot be used for reopening assessment when books are not rejected and no defects are found.
    April 11, 2026   Case LawsIncome Tax
    Working capital adjustment claims need authenticated supporting documents; fresh consideration ordered after proper compliance and hearing.
    April 11, 2026   Case LawsIncome Tax
    Penny stock capital gains treated as accommodation entries where human probabilities showed an unexplained income conversion scheme.
    April 11, 2026   Case LawsIncome Tax
    TDS credit belongs only to the person taxed on the related income; wrong PAN deduction cannot be claimed by a commission agent.
    April 11, 2026   Case LawsIncome Tax
    Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
    April 11, 2026   Case LawsIncome Tax
    Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
    April 11, 2026   Case LawsIncome Tax
    Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must trac...
    April 11, 2026   Case LawsIncome Tax
    Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
    April 11, 2026   Case LawsIncome Tax
    Pecuniary jurisdiction under CBDT instruction invalidated notice issued by officer lacking competence, quashing the assessment.
    April 11, 2026   Case LawsIncome Tax
    Fair market rent and related-party salary claims were accepted where evidence showed reasonable rent and genuine business services.
    April 11, 2026   Case LawsBenami Property
    Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
    April 11, 2026   Case LawsCustoms
    Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
    April 11, 2026   Case LawsCustoms
    Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
    April 11, 2026   Case LawsCustoms
    Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.
❮
❯
❯❯
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 11, 2026   Case Laws Income Tax
    Revised return can replace the original return and permit a change from SLM to WDV depreciation when omissions are bona fide.
    April 11, 2026   Case Laws Income Tax
    TDS on discounted lottery ticket sales is not commission where the transaction is principal-to-principal and no payment is credited.
    April 11, 2026   Case Laws Income Tax
    Reassessment cannot rest on unverified third-party material without a direct nexus to the assessee; reopening quashed.
    April 11, 2026   Case Laws Income Tax
    Natural justice in faceless assessment: truncated video-conference notice and denial of reasonable hearing led to remand.
    April 11, 2026   Case Laws Income Tax
    Penalty for concealed capital gains upheld where exemption claim lacked bona fide basis and return showed inaccurate particulars.
    April 11, 2026   Case Laws Income Tax
    Co-operative credit society deduction on bank deposit interest upheld where funds were business funds and income remained attributable to member credit activities.
    April 11, 2026   Case Laws Income Tax
    Valuation Officer reference cannot be used for reopening assessment when books are not rejected and no defects are found.
    April 11, 2026   Case Laws Income Tax
    Working capital adjustment claims need authenticated supporting documents; fresh consideration ordered after proper compliance and hearing.
    April 11, 2026   Case Laws Income Tax
    Penny stock capital gains treated as accommodation entries where human probabilities showed an unexplained income conversion scheme.
    April 11, 2026   Case Laws Income Tax
    TDS credit belongs only to the person taxed on the related income; wrong PAN deduction cannot be claimed by a commission agent.
    April 11, 2026   Case Laws Income Tax
    Clerical loss mismatch and encroachment compensation accepted as cost of improvement in capital gains computation.
    April 11, 2026   Case Laws Income Tax
    Telescoping of undisclosed on-money receipts against demonetisation cash deposits allowed partly, with normal tax rates and section 68 relief.
    April 11, 2026   Case Laws Income Tax
    Transfer pricing benchmarking and receivables adjustments remanded: segmental financials need proper scrutiny, and foreign-currency interest must track LIBOR.
    April 11, 2026   Case Laws Income Tax
    Speaking order on reopening objections is mandatory; reassessment annulled when the objections were not disposed of first.
    April 11, 2026   Case Laws Income Tax
    Pecuniary jurisdiction under CBDT instruction invalidated notice issued by officer lacking competence, quashing the assessment.
    April 11, 2026   Case Laws Income Tax
    Fair market rent and related-party salary claims were accepted where evidence showed reasonable rent and genuine business services.
    April 11, 2026   Case Laws Benami Property
    Recall of ex parte orders requires sufficient cause for absence; repeated non-appearance and delayed additional material defeated recall.
    April 11, 2026   Case Laws Customs
    Non-speaking provisional release order quashed for failure to address customs objections and BIS certificate concerns.
    April 11, 2026   Case Laws Customs
    Refund of withdrawn provisional anti-dumping duty cannot be denied on unjust enrichment grounds under the Anti-Dumping Rules.
    April 11, 2026   Case Laws Customs
    Essential character of multifunctional wheelchairs governed classification and exemption despite an added toileting feature.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      FEMA

      The Reserve Bank has rationalised the framework for authorising...

      Foreign exchange authorisation framework rationalised with new compliance rules for authorised persons under FEMA.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      FEMAMay 11, 2026Circulars
      The Reserve Bank has rationalised the framework for authorising persons under the Foreign Exchange Management Act, 1999 to improve foreign exchange service delivery and ease compliance. The Foreign Exchange Management (Authorised Persons) Regulations, 2026 have been notified, and all authorised persons must comply with them as applicable. Corresponding instructions in the Master Directions on money changing activities and other remittance facilities are being amended, and listed A.P. (DIR Series) Circulars are superseded. The directions are issued under FEMA and are without prejudice to approvals required under any other law.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔