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 16, 2026   Case Laws IBC
    Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
    March 16, 2026   Case Laws Central Excise
    Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
    March 16, 2026   Case Laws GST
    Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
    March 16, 2026   Case Laws GST
    Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
    March 16, 2026   Case Laws GST
    Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
    March 16, 2026   Case Laws GST
    Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
    March 16, 2026   Case Laws GST
    Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
    March 16, 2026   Case Laws Income Tax
    TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
    March 16, 2026   Case Laws Income Tax
    Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
    March 16, 2026   Case Laws Income Tax
    Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
    March 16, 2026   Case Laws Income Tax
    Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
    March 16, 2026   Case Laws Income Tax
    Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
    March 16, 2026   Case Laws Income Tax
    Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
    March 16, 2026   Case Laws Income Tax
    Application of Income: investments in FDRs not treated as charitable application; reassessment valid for non-disclosure.
    March 16, 2026   Case Laws Income Tax
    Capital gains characterisation permitted and long term equity gain exemption allowed; UEPR reversal remitted for Rule 6E verification.
    March 16, 2026   Case Laws Income Tax
    Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
    March 16, 2026   Case Laws Income Tax
    Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
    March 16, 2026   Case Laws Income Tax
    Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
    March 16, 2026   Case Laws Income Tax
    Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
❮
❯
❯❯
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 16, 2026   Case Laws IBC
Exclusion of COVID period for limitation: balance limitation as on 15 March 2020 is available from 1 March 2022, saving time barred applications.
March 16, 2026   Case Laws Central Excise
Deeming provision under Rule 17(2) limited where installation and transport evidence displace deemed operation, reducing duty liability accordingly.
March 16, 2026   Case Laws GST
Show Cause Notice formalities and electronic authentication are mandatory; failure to afford statutory hearing invalidates recovery action.
March 16, 2026   Case Laws GST
Show cause notice requirement: absence of a formal SCN and denial of hearing led to the impugned order being set aside.
March 16, 2026   Case Laws GST
Show Cause Notice formalities: summaries cannot initiate proceedings and unauthenticated documents invalidate orders; hearing required.
March 16, 2026   Case Laws GST
Statutory Appeal Forum Functionality: where the tribunal is functional, petitioners must meet appeal conditions and file the statutory remedy.
March 16, 2026   Case Laws GST
Restoration of GST registration: furnish pending returns and pay dues to enable authorities to drop cancellation and restore registration.
March 16, 2026   Case Laws GST
Benefit of GST subsumation must be passed to consumers; profiteering found and directed to consumer welfare funds.
March 16, 2026   Case Laws Income Tax
TDS liability and appellate remedy under the Income Tax Act: pursue statutory appeal; writ relief is limited.
March 16, 2026   Case Laws Income Tax
Reopening of assessment: completed assessments cannot be reopened by issuing fresh reassessment notices under the substituted procedure.
March 16, 2026   Case Laws Income Tax
Timeliness of DVO report: belated valuation reports under section 142A(6) cannot extend limitation under section 153, blocking revision.
March 16, 2026   Case Laws Income Tax
Imputed income under Section 56(2)(x)(b) not attracted where sale deed is cancelled and consideration repaid, addition deleted.
March 16, 2026   Case Laws Income Tax
Bona fide legal claim based on prevailing precedents avoided penalty when fully disclosed and voluntarily withdrawn.
March 16, 2026   Case Laws Income Tax
Devolution and holding period: include prior owner's holding to treat asset as long-term; 54EC allowed, 54 remanded.
March 16, 2026   Case Laws Income Tax
Application of Income: investments in FDRs not treated as charitable application; reassessment valid for non-disclosure.
March 16, 2026   Case Laws Income Tax
Capital gains characterisation permitted and long term equity gain exemption allowed; UEPR reversal remitted for Rule 6E verification.
March 16, 2026   Case Laws Income Tax
Characterisation of CAM charges: treated as contractual payments for TDS, not rent, leading to deletion of the addition.
March 16, 2026   Case Laws Income Tax
Validity of reassessment based on third party GST information upheld; CGST valuation accepted and conservative job work charge sustained.
March 16, 2026   Case Laws Income Tax
Incriminating material requirement: absence of seized evidence defeats 153A additions; net interest taxed as business income.
March 16, 2026   Case Laws Income Tax
Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
DGFT

Appendix 2B of the Foreign Trade Policy 2023 is amended to add...

Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

DGFT May 12, 2026 Circulars
Appendix 2B of the Foreign Trade Policy 2023 is amended to add authorised agencies for issuing preferential Certificates of Origin under the India-United Kingdom Comprehensive Economic and Trade Agreement. The notice specifies the agencies and product coverage, including DGFT and regional offices for all products, export inspection bodies for all products, and designated commodity boards and export authorities for agricultural products, marine products, silk, coir, handicrafts, spices, cashew nuts, textiles, clothing, tobacco and tobacco products. It also recognises specified SEZ authorities for issuing certificates for units and EOUs within their jurisdiction. The operative effect is to expand the list of bodies permitted to issue preferential CoO under the India-UK CETA.
View Source View

Topics

Acts Income Tax
Next ➔