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
    May 12, 2026   Case LawsIncome Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case LawsIncome Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case LawsIncome Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case LawsIncome Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case LawsIncome Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case LawsIncome Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case LawsBenami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case LawsBenami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case LawsCustoms
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case LawsCustoms
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case LawsCustoms
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case LawsCustoms
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
    May 12, 2026   Case LawsIBC
    Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding
    May 12, 2026   Case LawsIBC
    Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.
    May 12, 2026   Case LawsIBC
    Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
    May 12, 2026   Case LawsMoney Laundering
    Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.
    May 12, 2026   Case LawsMoney Laundering
    PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.
    May 12, 2026   Case LawsMoney Laundering
    PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.
    May 12, 2026   Case LawsMoney Laundering
    Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.
    May 12, 2026   Case LawsService Tax
    Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded i...
❮
❯
❯❯
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
    May 12, 2026   Case Laws Income Tax
    Natural justice in departmental valuation blocks capital gains enhancement without notice and objection opportunity.
    May 12, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid service tax was never claimed as a deduction and no P&L debit existed.
    May 12, 2026   Case Laws Income Tax
    DSIR-certified R&D deduction and reassessment based on disallowed expenses were rejected for want of surviving grounds.
    May 12, 2026   Case Laws Income Tax
    Duplicate TDS payment and Form 26QB filing: interest sustained on delayed re-deposit, but section 234E late fee deleted
    May 12, 2026   Case Laws Income Tax
    Pecuniary jurisdiction for scrutiny notice under section 143(2) is mandatory; invalid notice vitiated the assessment.
    May 12, 2026   Case Laws Income Tax
    Reassessment invalid where adverse material was not supplied and objections were not meaningfully considered before notice.
    May 12, 2026   Case Laws Benami Property
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    May 12, 2026   Case Laws Benami Property
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    May 12, 2026   Case Laws Customs
    Conditional provisional release of seized imported goods ordered, while preserving independent adjudication on the merits.
    May 12, 2026   Case Laws Customs
    Tariff classification of mandarin concentrate turns on specific headings, with extended limitation rejected for lack of suppression.
    May 12, 2026   Case Laws Customs
    Alloy steel wire classification under CTH 7229 upheld, preserving exemption and defeating duty, confiscation, and penalties.
    May 12, 2026   Case Laws Customs
    Burden of proof in gold seizure and documentary scrutiny led to remand; limitation objection to notice was rejected.
    May 12, 2026   Case Laws IBC
    Statutory travel restriction on a bankrupt upheld; trustee communications treated as compliance measures, not unlawful passport impounding
    May 12, 2026   Case Laws IBC
    Section 94 cannot be used to stall confirmed SARFAESI auction recovery proceedings after the sale process is completed.
    May 12, 2026   Case Laws IBC
    Personal guarantees and limitation in insolvency proceedings upheld against guarantors despite restructuring and corporate debtor moratorium.
    May 12, 2026   Case Laws Money Laundering
    Money-laundering prima facie case upheld as Section 50 statements and seized records supported charge framing and trial.
    May 12, 2026   Case Laws Money Laundering
    PMLA provisional attachment upheld for equivalent value property, despite pending predicate-offence challenge and non-arrayment as accused.
    May 12, 2026   Case Laws Money Laundering
    PMLA attachment can reach non-accused persons where NBFC-fintech lending structures generate proceeds of crime.
    May 12, 2026   Case Laws Money Laundering
    Provisional attachment and proceeds of crime upheld after the Tribunal rejected factual deductions and confirmed reasons to believe.
    May 12, 2026   Case Laws Service Tax
    Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded interest.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      SEBI

      SEBI has discontinued the Investor Risk Reduction Access (IRRA)...

      IRRA platform discontinued as enhanced broker continuity measures and contingency trading facilities made it redundant.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      SEBIMay 11, 2026Circulars
      SEBI has discontinued the Investor Risk Reduction Access (IRRA) platform with immediate effect, after concluding that improved business continuity measures, cyber resilience controls, market security operations and the existing Contingency Pool Trading facility had made the platform redundant. Stock Exchanges are advised to disseminate the circular to brokers and may review the Contingency Pool Trading framework to strengthen it. The circular supersedes the earlier IRRA circular and takes effect from May 7, 2026.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔