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GST
Dated:- 1-9-2026
PTI
Amaravati, Sep 1 (PTI) Andhra Pradesh commercial tax collections rose by nearly 11 per cent to over Rs 4,983 crore in August, an increase of more than Rs 485 crore compared to the corresponding month of 2025. Babu A, chief commissioner of state tax, Commercial Taxes Department, said the southern state recorded total commercial taxes collections of Rs 25,450 crore up to August 2026, up from Rs 21,558 crore a year earlier, a rise of 18 per cent. "In August 2026, total CT (commercial taxes) c... ... ...

Notification No. 9/2023 - State Tax Dated:- 31-3-2023 Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE AND NARCOTICS ITANAGAR Notification No. 9/2023 - State Tax The 31st March, 2023 No. T-E-18012/7/2022.-In exercise of the powers conferred by section 168A of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 ... ... ...

Circular No. 1/2026 Dated:- 18-8-2026 Telangana SGST Dated:- 18-8-2026 Telangana SGST
GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT CIRCULAR No.1/2026 CCT's Ref. No.A(1)/65/2026, Date: 18.08.2026 Sub: Commercial Taxes Department - - Comprehensive instructions issued - Regarding. Ref: 1. Sections 133, 152, 156, 158 and 158A of the Telangana Goods and Services Tax Act, 2017. 2. The Digital Personal Data Protection Act, 2023. 3. The Official Secrets Act, 1923. 4. The Telangana Civil Services (Cond... ... ...

Automated issuance of Free Sale and Commerce Certificates is enabled on the DGFT portal for eligible exporter applications concerning items outside the Drugs & Cosmetics Act, 1940. The system-driven, risk-based workflow replaces routine manual verification and approval by Regional Authorities, supporting paperless processing and faster turnaround. Applications that require verification or do not meet automated processing parameters will continue to undergo manual processing. Auto-approved applications may also be flagged subsequently for Regional Authority review under the system's risk-management parameters.

Customs & Trade
Dated:- 1-9-2026
PTI
New Delhi, Sep 1 (PTI) The government on Tuesday hiked windfall gains tax on export of petrol and diesel, and reduced it marginally on ATF for the next fortnight. The rate of special additional excise duty (SAED) along with road and infrastructure cess on export of diesel now stands at Rs 25 per litre, up from Rs 24 a litre. SAED on export of aviation turbine fuel (ATF) has been set at Rs 19 per litre, compared to Rs 19.5 per litre earlier. The duty on petrol exports has been hiked to Rs... ... ...

Customs, DGFT & SEZ
Dated:- 1-9-2026
DGFT has enabled automated issuance of Free Sale and Commerce Certificates through its portal for eligible exporters of items not covered by the Drugs & Cosmetics Act, 1940. Applications satisfying prevailing framework and automated processing parameters may be issued without manual scrutiny. Applications requiring verification or not meeting those parameters may be routed for manual processing, while auto-approved applications may be flagged later for risk-based review. The mechanism seeks faster, more transparent and predictable processing while retaining necessary oversight.

Notification No. 48/2026 Dated:- 1-9-2026 Central Excise - Tariff
Central excise exemption treatment under the applicable tariff table is amended by substituting the entry in column (4) against serial number 2 with "Rs. 1 per litre". The substituted rate applies from the date of publication in the Official Gazette and revises the corresponding entry in the existing miscellaneous exemptions framework.

Notification No. 47/2026 Dated:- 1-9-2026 Central Excise - Tariff
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 47/2026-CENTRAL EXCISE New Delhi, the 1st September, 2026 G.S.R.769(E).- In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry ... ... ...

FEMA / RBI
Dated:- 1-9-2026
PTI
New Delhi, Sep 1 (PTI) The United Forum of Bank Unions (UFBU) has decided to go on a nationwide strike on September 11 over the delay in implementing five-day banking, differences over the performance-linked incentive scheme, and several pending demands, including pension-related issues. If the strike materialises, banking services, especially in public sector banks, would be impacted for four days in many parts of the country. September 11 is a Friday, and the subsequent two days are ba... ... ...

Notification No. 46/2026 Dated:- 1-9-2026 Central Excise - Tariff
Central excise exemption under Notification No. 06/2026-Central Excise is amended by substituting the entry in column (4) against serial number 1 with "Rs. 1.5 per litre". The amendment is made under section 5A of the Central Excise Act, 1944, read with section 147 of the Finance Act, 2002, and takes effect on publication in the Official Gazette.

FEMA / RBI
Dated:- 1-9-2026
PTI
Indian equity markets closed marginally lower as higher crude oil prices, US-Iran tensions, and expectations of prolonged tight United States monetary policy weakened risk appetite. The phased Closing Auction Session contributed to a late recovery in the benchmark index. Rising crude prices and global bond yields triggered broad-based selling across several domestic sectors, while foreign institutional equity sales and weakness in overseas markets added to pressure despite stronger-than-expected domestic economic growth.

2005 (4) TMI 659
Case Laws Indian Laws
Statutory canteen worker status does not itself establish employment, leaving contractor-engaged workers without absorption or regularisation rights.
Statutory canteen workers engaged through a contractor fall within the Factories Act definition of "worker" for that Act's purposes, but this status alone does not create an employer-employee relationship with the establishment. Absorption or regularisation depends on the actual employment arrangement, including control over appointment, wages, statutory contributions, records and discipline. Where the contractor retains these responsibilities, workers need not be continued when contractors change, and the establishment neither reimburses wages nor exercises appointment or disciplinary powers, the contractor is not merely the establishment's agent. The workers therefore have no entitlement to absorption or regularisation as regular employees of the establishment.

2026 (9) TMI 79
Case Laws Central Excise
Post-GST tobacco excise and NCCD challenges remain governed by final precedents, with unrelated assessment grounds reserved for statutory appeal.
Post-GST central excise duty and NCCD on tobacco products, the constitutional validity of preserving the Central Excise Act through the CGST Act saving clause, and the alleged implied repeal of the relevant Finance Act provision were governed by earlier writ and appellate decisions that had attained finality. The requested declarations on those issues were not granted. Grounds against the order in original that were not covered by the earlier decisions remained available for consideration through the statutory appellate process.

2025 (1) TMI 1853
Case Laws Income Tax
Recorded cash balances substantiated demonetisation-period deposits, requiring deletion of the unexplained cash addition.
Cash deposits during the demonetisation period were satisfactorily explained where they were covered by the recorded cash balance of a consistently disclosed money-lending business. The cash book reflected sufficient opening and available cash balances, and the deposit was recorded in the books of account. These contemporaneous accounting records supported the source of the deposit, resulting in deletion of the addition.

Notification No. G.O. (Ms.) No. 114 Dated:- 30-9-2024 Tamil Nadu SGST
FORM GSTR-1A is introduced as an optional, no-late-fee facility for registered persons to furnish additional or amended outward-supply particulars for the current tax period after filing FORM GSTR-1 and before filing the corresponding FORM GSTR-3B. It covers prescribed invoice-level, consolidated, debit-note and credit-note details, but does not permit amendments involving a change in the recipient's GSTIN. Details in GSTR-1A feed into GSTR-3B and become available to recipients in the next open GSTR-2B. Consequential amendments incorporate GSTR-1A across outward-supply reporting, input tax credit eligibility and reversal, invoice furnishing, scrutiny, registration cancellation and export-refund processes.

Circular No. No./101/STC/Diary/2022/10635 Dated:- 29-11-2022 Chhattisgarh SGST Dated:- 29-11-2022 Ch...
Proper officers under the Chhattisgarh Goods and Services Tax Act, 2017 are designated from among Assistant Commissioners, Additional Assistant Commissioners and State Tax Officers for specified territorial and ward-wise local jurisdictions, subject to existing economic jurisdiction. The allocation covers SGST circles, municipal wards, commercial and industrial areas, tehsils, rural areas and districts across the listed divisions. Completed actions are ratified regarding local jurisdiction, while pending proceedings must continue from their existing stage under the revised territorial allocation.

2026 (9) TMI 78
Case Laws GST
GST appellate limitation bars use of writ jurisdiction to extend delay beyond the statutory condonable period.
GST appellate limitation under Section 107 requires an appeal within three months, with condonation available only for a further one month. This outer limit is mandatory and supports expeditious tax adjudication. Writ jurisdiction under Article 226 may be invoked in exceptional circumstances, including breaches of fundamental rights or natural justice, jurisdictional excess, or constitutional challenges, but cannot be used to bypass the statutory appellate framework after its limitation period expires. An unexplained delay of nearly three years, without grounds warranting judicial review, does not justify entertaining a writ petition or extending the statutory condonable period.

Statutory appellate limitation under the BGST Act forms part of the legislative scheme for prompt GST dispute resolution. Writ jurisdiction may be available exceptionally for fundamental-rights violations, breach of natural justice, jurisdictional excess or a vires challenge, but not routinely to revive an expired appellate remedy. The prescribed extension period for a GST appeal constrains the appellate authority, and Article 226 cannot be used to disregard that substantive limitation or condone delay beyond it. An unexplained prolonged delay in approaching the High Court after an appeal is rejected as time-barred undermines the limitation regime; a writ challenge in those circumstances is not maintainable.

2009 (4) TMI 1076
Case Laws Indian Laws
Sham contract labour arrangements permit direct-employment findings, but operational supervision alone cannot support absorption or regularisation claims.
Contract labour may be treated as direct employees only where the intermediary arrangement is proved to be sham, nominal or a camouflage for direct employment. Responsibility for wages, deployment, discipline and employment regulation resting with a workers' co-operative society supports a genuine contract; the principal employer's operational supervision constitutes secondary control and does not alone establish employment. Temporary casual engagement pending formation of the society does not create an accrued right to continued casual employment or trigger the statutory notice requirement for changing service conditions. Without a prohibition notification, absorption or regularisation is unavailable where the contract is genuine.

GST
Dated:- 1-9-2026
Gross and net GST revenue collections are identified as monthly GST reporting measures for August 2026. The scope distinguishes gross GST collections from net GST revenue collections, without collection amounts, computation methodology, adjustment details, statutory interpretation, compliance obligations, or adjudicatory determination. Reporting is confined to these two revenue collection measures.

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