Loading...

⚠ ✕
❮ 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
  • Title Only
  • Head Notes
  • Citation
Party ?
Party name / Appeal No.
Law
---- All Laws---- ❯
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts ?
Select Court or Tribunal
---- All Courts ---- ❯
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Favour Of
---- In Favour Of ---- ❯
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark ?
Where case is referred in other cases
---- Referred In ---- ❯
  • ---- Referred In ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY ?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include ?
Searches for this word in Main (Whole) Text
Exclude ?
This word will not be present in Main (Whole) Text
From Date ?
Date of order
To Date

---------------- For section wise search only -----------------


Statute ?
This filter alone wont work. 1st select a law > statute > section from below filter
---- All Statutes---- ❯
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Section ?
Select a statute to see the list of sections here
---- All Sections ---- ❯
  • ---- All Sections ----
  • Select the statute first, to see the sections list

TMI Citation
Year ❯
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume ❯
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example 2024 (6) TMI 204
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
TMI Citation
    Court-recorded undertakings, contempt, and void transfers: wilful breach can attract civil contempt and defeat a non-bona fide apology.
    Validating tax amendment upheld as a lawful retrospective cure, bringing free employee transport within the passenger tax net.
    Cheque dishonour complaint cannot be quashed where limitation had not expired and legally enforceable debt was disclosed.
    Transfer of tribunal proceedings refused where jurisdiction was undisputed and convenience alone did not justify shifting the matter.
    Election symbol allotment may follow the 1968 Order as a guiding framework, and writ relief can address arbitrary denial.
    Daughters' coparcenary rights under amended Hindu succession law apply by birth and govern pending proceedings on remand.
    Preventive detention fails where private criminal acts, stale antecedents and irrelevant material do not establish a public-order threat.
    Deposit under Section 148 is not mandatory in every case; appellate courts may waive it for recorded reasons.
    Supreme Court overturns order declaring Ministry of Information Technology Rule 4(b) ultra vires due to lack of proper pleading
    Quashing of dowry harassment FIR for vague allegations against distant relatives upheld as abuse of process
    Anticipatory bail for proclaimed offenders remains exceptional where serious offences and unchallenged absconding status negate pre-arrest protection.
    Witness recall under Section 311 CrPC upheld where further examination was essential, timely, bona fide, and non-prejudicial.
    Plausible contractual interpretation in arbitration cannot be replaced by court review, and a dissenting opinion is not the award.
    Bail cancellation in serious sexual offence cases turns on gravity of accusation, prima facie material, and witness safety
    Quashing of cheque dishonour complaints is improper where retirement from a partnership firm is disputed and needs trial evidence.
    Bail application: impleadment allowed and territorial entry restriction imposed, petitioner barred from entering trial court jurisdiction except to at...
    Section 202 inquiry in cheque dishonour complaints must precede process where jurisdictional limits require it.
    Cause of action and non-speaking dismissal principles controlled limitation and remand in a consumer dispute over increased sale area.
    Judicial notice, adverse conduct, and dying declaration principles supported reliance on connected records and witness evidence in a criminal appeal.
    Dismissal Upheld: Prolonged Absence Justifies Disciplinary Action Despite Acquittal in Related Case.
❮
❯
❯❯
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:

Case Laws
Showing Results for :
Reset Filters
Results Found:
AI Text Quick Glance by AI Headnote
AI TextQuick Glance (AI)Headnote
Court-recorded undertakings, contempt, and void transfers: wilful breach can attract civil contempt and defeat a non-bona fide apology.
A court-recorded assurance given by counsel on client instructions can operate as an undertaking to the Court when the Court acts on it, and its wilful breach may constitute civil contempt under the Contempt of Courts Act. In such circumstances, contempt jurisdiction may be used to neutralise the advantage gained from the breach, including by declaring offending sale deeds void or non est where they were executed in defiance of the restraint. A transferee claiming under such contemptuous transactions does not acquire a separate right to be impleaded or heard as a necessary party in the contempt proceedings. An apology is not automatic relief and may be rejected where it is not bona fide, reflects no real contrition, and is offered only to avoid consequences.
AI TextQuick Glance (AI)Headnote
Validating tax amendment upheld as a lawful retrospective cure, bringing free employee transport within the passenger tax net.
A validating amendment can neutralise an earlier judicial ruling if the legislature has competence and retrospectively removes the defect on which that ruling rested. The Supreme Court treated the Himachal Pradesh Passengers and Goods Taxation (Amendment and Validation) Act, 1997 as a lawful retrospective cure, with enlarged definitions and Section 3(1A) sustaining the levy under Entry 56 of List II. It further held that free transport provided to employees and their children fell within the tax net because the provision applied to non-fare-paying passengers through a notional fare mechanism. The challenge that the levy was really on vehicles failed because the charge remained on passengers and goods, with vehicle owners only acting as collection machinery.
AI TextQuick Glance (AI)Headnote
Cheque dishonour complaint cannot be quashed where limitation had not expired and legally enforceable debt was disclosed.
A complaint under Section 138 of the Negotiable Instruments Act could not be quashed on the ground that the cheque represented a time-barred debt where the promissory note fixed repayment by December 2016 and limitation ran from expiry of that fixed time. The record showed the cheque and complaint were within the subsisting limitation period, so the debt was not facially time-barred. The presumption under Sections 118 and 139 of the Negotiable Instruments Act, together with Section 25(3) of the Indian Contract Act, supported the existence of a legally enforceable liability. Interference under Section 482 of the Code of Criminal Procedure was therefore unwarranted, and the quashing order was set aside.
AI TextQuick Glance (AI)Headnote
Transfer of tribunal proceedings refused where jurisdiction was undisputed and convenience alone did not justify shifting the matter.
A request to transfer a pending tribunal proceeding from Hyderabad to Ahmedabad was rejected where the proceeding had been initiated by the petitioner at Hyderabad and had reached the final stage of hearing. The petitioner did not dispute the Tribunal's jurisdiction at Hyderabad; the claim rested instead on post-retirement convenience and alleged hardship. The Court also treated its earlier ruling on territorial jurisdiction in challenges to transfer orders as binding, finding no basis to disregard it or treat it as per incuriam. Independently of that precedent, the reasoning for refusing transfer was found unobjectionable, and the special leave petition was dismissed.
AI TextQuick Glance (AI)Headnote
Election symbol allotment may follow the 1968 Order as a guiding framework, and writ relief can address arbitrary denial.
Where no contrary local election rule existed, the Election Symbols (Reservation and Allotment) Order, 1968 could be treated as a guiding framework for allotting the Plough symbol, and the respondent was entitled to its exclusive allotment because the denial was arbitrary and unsupported by any legal impediment or competing claim. The Court also held that the availability of an election-petition remedy did not bar writ jurisdiction, and that progress in the election process did not defeat relief where the challenge was raised in time and delay resulted from the authorities' conduct. The High Court's writ relief was therefore sustained and the respondent's entitlement to the symbol confirmed.
AI TextQuick Glance (AI)Headnote
Daughters' coparcenary rights under amended Hindu succession law apply by birth and govern pending proceedings on remand.
The substituted Section 6 of the Hindu Succession Act, 1956 grants daughters coparcenary status by birth, with the same rights and liabilities as sons, whether born before or after the amendment. The father coparcener need not be alive on the date of the amendment, and the proviso's statutory fiction of partition did not create an actual partition. The settled law was applied to pending proceedings, requiring the decree to align with that position. The appeals were remanded to the High Court for fresh consideration and disposal accordingly.
AI TextQuick Glance (AI)Headnote
Preventive detention fails where private criminal acts, stale antecedents and irrelevant material do not establish a public-order threat.
Preventive detention under the Telangana Act was held unsustainable because the material relied on did not show prejudice to public order; the incidents were treated as isolated criminal acts affecting private individuals, for which ordinary criminal law was sufficient. The order was also vitiated because it relied on stale antecedents, including matters already forming the basis of a quashed earlier detention order, and on extraneous, irrelevant considerations without a live and proximate link to any immediate need for detention. The detention order therefore failed for lack of lawful subjective satisfaction and non-application of mind.
AI TextQuick Glance (AI)Headnote
Deposit under Section 148 is not mandatory in every case; appellate courts may waive it for recorded reasons.
In an appeal from a conviction under Section 138 of the Negotiable Instruments Act, the Supreme Court held that the amended Section 148 requires a purposive reading: the appellate court may ordinarily direct deposit of not less than 20% of the fine or compensation, but that requirement is not absolute. Where insisting on the deposit would be unjust or would effectively deprive the appellant of the right of appeal, the court may dispense with it for recorded reasons. The lower courts erred in treating the deposit condition as mandatory in every case, and the matter was remitted to the High Court for reconsideration.
AI TextQuick Glance (AI)Headnote
Supreme Court overturns order declaring Ministry of Information Technology Rule 4(b) ultra vires due to lack of proper pleading
The SC set aside the HC's order declaring Rule 4(b) of Ministry of Information Technology Rules, 1998 as ultra vires. The Court held that specific pleading challenging the Rules and seeking such relief was required but conspicuously missing. Without proper pleading, the Union of India lacked opportunity to rebut the challenge or present the Rules' objectives. In a writ petition seeking certiorari against CAT's order, the HC exceeded jurisdiction by declaring the Rule ultra vires. Consequently, the respondent's grievance regarding promotion denial also failed. Appeal allowed.
AI TextQuick Glance (AI)Headnote
Quashing of dowry harassment FIR for vague allegations against distant relatives upheld as abuse of process
General, omnibus allegations of dowry harassment against the husband's relatives, who lived in different cities, were found insufficient to sustain criminal proceedings where no specific role or overt act was attributed to each accused. The Court noted delay in approaching the police after leaving the matrimonial home, inconsistencies in the complainant's version, and material suggesting personal animosity, which weakened the prima facie case. Applying the settled quashing principles in Bhajan Lal, the SC held that continuation of the FIR and related proceedings would amount to abuse of process. The FIR and consequential criminal proceedings were quashed insofar as the appellants were concerned.
AI TextQuick Glance (AI)Headnote
Anticipatory bail for proclaimed offenders remains exceptional where serious offences and unchallenged absconding status negate pre-arrest protection.
Anticipatory bail requires a judicious exercise of discretion based on the gravity of the accusation, risk of absconding and other relevant circumstances. A subsisting proclaimed offender who has not successfully challenged that declaration is ordinarily ineligible for pre-arrest protection. The principle against automatic arrest for offences punishable up to seven years does not apply where the allegations include an offence punishable with life imprisonment or imprisonment up to ten years. Departure from the ordinary bar on anticipatory bail for a proclaimed offender is limited to rare and exceptional circumstances; absent such circumstances, pre-arrest bail should not be granted.
AI TextQuick Glance (AI)Headnote
Witness recall under Section 311 CrPC upheld where further examination was essential, timely, bona fide, and non-prejudicial.
Section 311 CrPC confers a wide but controlled power to recall or re-examine a witness when further evidence is essential to a just decision. The power must be exercised judicially and with caution, not mechanically, and is intended to prevent failure of justice. On the facts, the request was bona fide and timely because the specific issue arose only after the CFSL expert's examination, and no undue prejudice was shown since the opposite party could cross-examine again. The recall application was therefore rightly allowed and interference with the rejection order was warranted.
AI TextQuick Glance (AI)Headnote
Plausible contractual interpretation in arbitration cannot be replaced by court review, and a dissenting opinion is not the award.
Under the Arbitration and Conciliation Act, 1996, a court under Sections 34 and 37 cannot substitute its own reading of a contract where technical arbitrators have adopted a plausible interpretation of embankment measurement; interference is warranted only for perversity, patent illegality, or an unreasonable construction. The Court also clarified that a dissenting opinion in a multi-member arbitral tribunal is not part of the binding award and cannot displace the majority decision. On that basis, the arbitral awards were restored, the High Court's judgments were set aside, and relief was maintained subject only to modification on interest.
AI TextQuick Glance (AI)Headnote
Bail cancellation in serious sexual offence cases turns on gravity of accusation, prima facie material, and witness safety
Grant of bail in a serious sexual offence case may be cancelled where the order ignores the gravity of the accusation, the prima facie material, and the real risk of witness intimidation. The Court held that bail is a discretionary relief that must be exercised on relevant considerations, and cancellation is justified if the order relies on irrelevant factors or fails to protect the fairness of the trial. On the facts, the allegations involved gang rape of a minor, the prosecutrix had consistently implicated the accused, and undue emphasis had been placed on delay in lodging the FIR. The bail order was set aside and the accused were directed to surrender, with liberty to seek bail afresh later.
AI TextQuick Glance (AI)Headnote
Quashing of cheque dishonour complaints is improper where retirement from a partnership firm is disputed and needs trial evidence.
Specific allegations that the accused was in charge of a partnership firm and responsible for its affairs, coupled with dishonoured cheques issued towards rent liability, were sufficient to resist quashing at the initial stage. A claimed retirement deed and related public notice were not unimpeachable or incontrovertible material, so their genuineness and effect had to be tested at trial rather than under inherent jurisdiction. The High Court was therefore not justified in quashing the complaints and summoning order, and the proceedings were restored for trial.
AI TextQuick Glance (AI)Headnote
Bail application: impleadment allowed and territorial entry restriction imposed, petitioner barred from entering trial court jurisdiction except to attend
Application for impleadment was allowed and bail was granted to the petitioner with an additional territorial condition restricting entry into the jurisdiction of the Additional Sessions Judge, Vadgaon, Maval, during the pendency of trial unless required to attend that court; the special leave petition was disposed accordingly.
AI TextQuick Glance (AI)Headnote
Section 202 inquiry in cheque dishonour complaints must precede process where jurisdictional limits require it.
In a complaint under Section 138 of the Negotiable Instruments Act, where process had been issued against an accused having an office outside the court's territorial jurisdiction, compliance with Section 202 of the Code of Criminal Procedure was treated as necessary before further action. The governing directions for such inquiry permit the Magistrate to examine witnesses on affidavit and, in appropriate cases, confine the inquiry to documents. Accordingly, where the process order is set aside for non-compliance with Section 202, the matter may be remitted to the Magistrate to continue from that stage and conduct the inquiry in accordance with the applicable directions.
AI TextQuick Glance (AI)Headnote
Cause of action and non-speaking dismissal principles controlled limitation and remand in a consumer dispute over increased sale area.
Limitation under Section 69 of the Consumer Protection Act, 2019 runs from the point when the cause of action is complete; a bare intimation of increased sale area, without particulars or computation, did not start time running, so the complaint was not time-barred. A prior non-speaking dismissal in a connected matter, involving different parties, did not operate as res judicata or create binding precedent under Article 141. The earlier litigation bound only its parties, while the present dispute required fresh examination of acquiescence, estoppel, and the factual basis for the increased sale area. The matter was therefore remitted for reconsideration on merits.
AI TextQuick Glance (AI)Headnote
Judicial notice, adverse conduct, and dying declaration principles supported reliance on connected records and witness evidence in a criminal appeal.
In an exceptional criminal appeal, the Court indicated that connected habeas corpus findings and administrative reports may be judicially noticed where they are based on authoritative materials and help show subsequent interference with the trial. It further treated an accused's attempts to influence witnesses, abduct them, and use institutional pressure as relevant conduct under the Evidence Act, supporting an adverse inference. The injured informant's written statement/FIR was accepted as a dying declaration despite non-exhibition because the maker died from the injuries and the surrounding record supported its genuineness. CW-1's testimony was also found reliable as it remained consistent with the dying declaration and surrounding circumstances.
AI TextQuick Glance (AI)Headnote
Dismissal Upheld: Prolonged Absence Justifies Disciplinary Action Despite Acquittal in Related Case.
The SC dismissed the appeal as meritless, affirming the appellant's dismissal from the Rajasthan Police due to prolonged absence and deliberate avoidance of inquiry proceedings. Despite the appellant's acquittal in a related criminal case, the disciplinary action was upheld by the Disciplinary Authority, Appellate Authority, and Review Petition based on his conduct regarding duty absence. The Court found no fault in the dismissal process and concluded that the appellant's actions justified the disciplinary measures. Each party was directed to bear their own costs.

Case Laws

Back

All Case Laws

Showing Results for :
Reset Filters
No Records Found

Case Laws

Back

All Case Laws

Topics

Acts Income Tax