Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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 ✕
Filter Across TMI
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
  • DTAA
  • Benami Property
  • GST
  • GST - States
  • Customs
  • DGFT
  • SION
  • SEZ
  • FEMA
  • Companies Law
  • SEBI
  • IBC
  • Law of Competition
  • LLP
  • Partnership Firms
  • Trust and Society
  • Money Laundering
  • Labour laws
  • Bharatiya Nyaya
  • Indian Laws
  • F. Acts / Amendment Acts
  • Bills
  • Wealth-tax
  • Service Tax
  • Cenvat Credit
  • Central Excise
  • Central Sales Tax
  • VAT - Delhi
Category:
---- All Categories ----
  • ---- All Categories ----
  • Case Laws
  • Acts / Rules
  • Notifications
  • Circulars
  • Forms - Annexure
  • Tariff / Classification
  • Duty Drawback
  • Schedules / SION
  • Discussion Forum
  • Highlights
  • Articles
  • Manuals / Reckoners
  • News / Feed
  • Short Notes
  • TMI Info
From Date:
To Date:
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
❯❯
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:

Search Across Website
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Circular No. Public Notice No. 62/2023 Dated:- 30-7-2023 Trade Notice Dated:- 30-7-2023 Trade Notice
OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS - I), APPRAISING MAIN (IMPORT), JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA- SHEVA, TAL-URAN, RAIGAD-400707, MAHARASHTRA F. No. S/22-Gen-113/2018-19/AM(I)/JNCH DIN: 20230778NW0000666EF2 Date: 30.07.2023 Public Notice No. 62/2023 Subject :- - reg. Attention of all Importers/Exporters, Custom Brokers, CFSs, Custodians, General Trade, Partner Government Agencies (PGAs), all other stakeholders and all the taxpayers is invited towards... ... ...

Circular No. Order No. 2029 Dated:- 26-4-2024 Bihar SGST Dated:- 26-4-2024 Bihar SGST
बिहार सरकार वाणिज्य कर विभाग कार्यालय आदेश संचिका सं0-11 / अं०शा० /जीएसटी-17 / 2023-2029 पटना, दिनाæ... ... ...

FEMA / RBI
Dated:- 26-8-2026
PTI
The issuer-readiness framework focuses on keeping credit records aligned across different facilities, payments, refunds, reversals, repayments and EMI conversions BENGALURU, India, Aug. 26, 2026 /PRNewswire/ -- CARD91, a payments infrastructure company, today introduced its Credit Lifecycle Consistency Framework, a five-point industry framework designed to help banks assess their operational readiness for Credit Line on UPI (CLOU). The framework focuses on ensuring that credit limits, outs... ... ...

FEMA / RBI
Dated:- 26-8-2026
PTI
Proposed restrictions on revolving credit facilities for most NBFCs would generally require credit products to operate as term loans, rather than facilities in which principal repayment automatically restores the available borrowing limit. Compliance may require technology capable of managing multiple drawdowns within an approved sanction, separate repayment schedules, amortisation and servicing workflows, while preventing repaid principal from replenishing the sanctioned limit.

Circular No. Order No.- (vividh)-6-58/2023- 993 Dated:- 27-11-2023 Bihar SGST Dated:- 27-11-2023 Bih...
The Commissioner delegates the power under the Bihar Goods and Services Tax Act, 2017 to require any person to furnish information concerning matters dealt with under that legislation. This authority is conferred on the Special Commissioner State Tax (Central Investigation Bureau), Additional Commissioner State Tax (Administration), Joint Commissioner State Tax (In-charge), and Deputy Commissioner State Tax (In-charge), with effect from the date of issue.

2021 (9) TMI 1594
Case Laws Indian Laws
-
HON'BLE MR. JUSTICE HEMANT GUPTA AND HON'BLE MR. JUSTICE A.S. BOPANNA For the Appellant : Mr. Ankit Goel, AOR For the Respondent : Ms. Archana Pathak Dave, AOR Mr. Siddharth Mittal, AOR Mr. M. C. Dhingra, AOR JUDGMENT HEMANT GUPTA, J. 1. This order shall dispose of three appeals bearing Civil Appeal No. 4964 of 2021 - Estate Officer v. Charanjit Kaur, Civil Appeal No. 4965 of 2021 - Estate Officer v. Kamlesh and Civil Appeal No. 4966 of 2021 - Estate Officer v. D.K. Khanna... ... ...

Notification No. 117/2026 Dated:- 25-8-2026 Income-Tax Act, 2025
Tax exemption recognition is granted to the Maharashtra Electricity Regulatory Commission under Schedule VII, Table serial number 42, read with section 11 of the Income-tax Act, 2025, effective from tax year 2026-2027. Eligibility is conditional on the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing one or more purposes specified for the relevant Schedule VII entry.

GST appellate limitation raises whether the period from 15 March 2020 to 28 February 2022 must be excluded when computing time for filing GSTAT appeals where the order in appeal was issued during that interval. It also considers the remedial course where an appeal under section 107 was dismissed as time-barred without examination on merits despite non-consideration of that excluded period.

Notification No. 116/2026 Dated:- 25-8-2026 Income-Tax Act, 2025
Tax exemption under section 10(46A) of the Income-tax Act, 1961 applies to the specified income of the Maharashtra Electricity Regulatory Commission. The exemption operates under the repeal-and-savings framework in section 536 of the Income-tax Act, 2025, preserving relevant rights and proceedings under the earlier law. It is effective for assessment year 2026-27, subject to the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing qualifying statutory purposes.

Circular No. Order No. GSL/S.5(1)/B. 26 Dated:- 27-10-2021 Gujarat SGST Dated:- 27-10-2021 Gujarat S...
Schedule A is revised, effective from 1 July 2017, to allocate proper-officer functions for scrutiny of returns. Assistant Commissioners and State Tax Officers are designated to intimate registered persons when an explanation is accepted. Where scrutiny results in audit or inspection, search and seizure, or adjudication, Joint Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers are designated as proper officers.

Notification No. 71/2026 Dated:- 25-8-2026 Customs - Non Tariff
Tariff values for specified imports are fixed under customs valuation powers by substituting the relevant tables for edible oils, brass scrap, gold, silver and areca nuts. Listed values for edible oils, brass scrap, silver and areca nuts remain unchanged. Gold and silver coverage includes specified forms and concession-eligible imports, with conditions for gold bars, coins and findings, and exclusions for particular silver goods and import modes. The substituted tariff-value tables take effect from 26 August 2026.

Customs & Trade
Dated:- 26-8-2026
PTI
US-Canada tariff escalation involves reciprocal import duties following failed negotiations over market access and trade in dairy, alcoholic beverages, automobiles, steel, aluminium and softwood lumber. United States tariff action relies on a rarely used trade-law power permitting duties against countries considered to discriminate against American businesses, without a prior investigation or stated time limit. Negotiations also raised concerns about protection of major industries, cultural protections and Canada's freedom to conclude trade agreements with other countries.

Circular No. Order No. GSL/S.5(1)/B. 27 Dated:- 10-3-2023 Gujarat SGST Dated:- 10-3-2023 Gujarat SGS...
Information-gathering functions under section 151 of the Gujarat Goods and Services Tax Act, 2017 are assigned to designated Joint Commissioners and Deputy Commissioners. The assigned function permits direction to any person to furnish information relating to matters dealt with in connection with the Act. Each designated officer may perform only this specified function, and its exercise is expressly confined to the officer's own jurisdiction.

Notification No. S.O. 4713(E) Dated:- 25-8-2026 Indian Law
The Tribunals Reforms Act, 2026 enters into force in its entirety on 25 August 2026. The commencement power under the Act appoints that date for simultaneous operation of every provision, rather than staged commencement. A single effective date therefore applies to the statutory tribunal-reform framework and the Act's complete set of provisions.

News and Press Release
Dated:- 26-8-2026
Indian diaspora engagement in Japan supports bilateral goodwill, business links, investment opportunities and people-to-people ties. Skilled Indian professionals are encouraged to understand local requirements, learn Japanese language and culture, and pursue opportunities in healthcare, trades, engineering, artificial intelligence, accountancy and maritime work. Diaspora members are also encouraged to maintain connections with India, contribute through digital education and knowledge-sharing, and comply with local laws and regulations. Remittances and government support for citizens' welfare, safety and crisis assistance abroad are recognised as important aspects of diaspora engagement.

News and Press Release
Dated:- 26-8-2026
India-Japan cooperation in semiconductors and artificial intelligence is being strengthened through industry engagement, investment facilitation, technology partnerships and an economic-security-oriented framework. India's semiconductor strategy covers chip design, machinery and materials, fabrication, ATMP/OSAT, research, and talent development, supported by Semicon India initiatives. Bilateral engagement also seeks to address industry concerns, expand manufacturing and innovation partnerships, and accelerate review of the Comprehensive Economic Partnership Agreement to reflect emerging economic opportunities.

News and Press Release
Dated:- 26-8-2026
The Virtual Conference Interaction Meetings provide a weekly, accessible forum for retail traders to engage with the Government, receive information on relevant schemes, policies and reforms, and submit grievances and suggestions. The platform enables recurring concerns to be identified and communicated to concerned Ministries and Departments for consideration and redressal. It seeks to strengthen institutionalised dialogue, feedback, transparency, trust and cooperation between the Government and the trader community.

News and Press Release
Dated:- 26-8-2026
Competition Commission of India approved Cyient Limited's acquisition of 100% of Tao Digital Solutions Inc.'s share capital from its existing shareholders. The full share capital acquisition transfers complete ownership of Tao Digital Solutions to Cyient. Tao Digital Solutions provides global digital transformation and technology services, including product engineering, managed services, cybersecurity, payments, digitization and AI, cloud services, and data services, and operates in India through its wholly owned subsidiary, Tao Digital India Private Limited.

News and Press Release
Dated:- 26-8-2026
Competition approval covers Yancoal Australia Limited's acquisition of 100% equity interest and warrants in Kestrel Coal Group Pty Ltd. The target holds an 80% interest in the Kestrel Joint Venture, which operates a Queensland coal mine producing principally metallurgical coal and a smaller volume of thermal coal. Neither the acquirer nor the target has a physical presence in India. Their Indian nexus is limited to coal exports and the joint venture's sales of metallurgical coal into India.

By: - Vikash Agarwal
GST appellate limitation has left some disputes unheard where delayed appeals were rejected without a merits examination. The gap is significant for fraud-related demands where taxpayers seek reclassification under the ordinary demand provision and may thereby be excluded from the legacy waiver framework. A one-time final appellate window could cover appeals rejected or not entertained solely due to limitation, while excluding merits-decided cases and deliberate or repeated procedural disregard. A firm non-extendable deadline and prescribed pre-deposit safeguard could preserve revenue protection and distinguish the measure from continuing limitation relief.

TMI Search

Back

All TMI Search

Showing Results for :
Reset Filters
No Records Found

TMI Search

Back

All TMI Search

whatsapp Join Channel
Showing Results for : Reset Filters

Topics

Acts Income Tax