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 ✕
🔎 Case Laws - 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
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
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
In Favour Of: New
---- 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
---- All Cases ----
  • ---- All Cases ----
  • 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: New ?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

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


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- 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
    SC disposes of case after Solicitor General assures steps to safeguard national interests. Court accepts statement and closes matter.
    Near relation under selection rules did not apply where the relationship was remote, so the clerk's selection could not be invalidated.
    Supreme Court sets aside High Court orders & directs trial court to proceed with complaints under Section 138
    Alternate statutory remedy bars writ intervention where revision is available, and direct High Court review was unjustified.
    Appeal Dismissed: High Court Overturns Truck Confiscation in Forest Offense
    Supreme Court rules Finance Minister's statement not binding; overturns High Court decision.
    Binding precedent under Kasinka Trading principles in challenge to earlier judgment, leading to judgment set aside and appeals allowed.
    Development charges deduction in land acquisition compensation upheld where 40% was reasonable and supported by comparable precedents.
    Merits-based disposal in appellant's absence is impermissible under Order XLI Rule 17(1) CPC, requiring remand.
    Personal observations in judicial remarks deleted where unnecessary to decide the writ petition.
    Supreme Court reinstates appointment due to party omission, first respondent non-contesting.
    Statutory rules under Article 309 remain binding until formally amended; executive intent alone cannot override them.
    Supreme Court allows appeal, sets aside Tribunal's order for deemed served notice. No costs awarded.
    Binding precedent limits land acquisition compensation benefits; enhanced statutory relief was confined to the earlier settled entitlement.
    Supreme Court grants leave in case of delay, remits for examination on merits
    Consumer forum relief barred where garage charges dispute was already pending in civil court, making the issue sub judice.
    Blacklisting upheld where supplier failed to perform and the order was found consistent with natural justice.
    Supreme Court Overturns High Court Orders on Octroi Duty Pass-on, Refund Denied
    Supreme Court allows delay, directs petitioner to High Court for review.
    Employee Transfer for Administrative Reasons Considers Impact on Schooling
❯❯
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
SC disposes of case after Solicitor General assures steps to safeguard national interests. Court accepts statement and closes matter.
The SC disposed of the case after the Solicitor General of India assured that steps were being taken to safeguard national interests. The court accepted the statement and closed the matter.
AI TextQuick Glance (AI)Headnote
Near relation under selection rules did not apply where the relationship was remote, so the clerk's selection could not be invalidated.
Rule 31(1) of the Orissa Education (Establishment, Recognition & Management of Private High Schools) Rules, 1991 bars participation in selection by a near relation of a candidate. The Supreme Court found the relationship between the selected clerk candidate and a Selection Committee member to be remote, about six degrees apart, and therefore not a near relation within the rule. As the High Court had set aside the selection solely on that ground, the order could not stand and the selection was restored by setting aside the High Court's decision.
AI TextQuick Glance (AI)Headnote
Supreme Court sets aside High Court orders & directs trial court to proceed with complaints under Section 138
The Supreme Court of India allowed the appeals, setting aside the High Court's orders and directing the trial court to proceed with the complaints under Section 138 of the Negotiable Instruments Act, 1881. The court highlighted the presumption that the holder of a cheque received it for discharging a liability unless proven otherwise.
AI TextQuick Glance (AI)Headnote
Alternate statutory remedy bars writ intervention where revision is available, and direct High Court review was unjustified.
A writ petition should not ordinarily be entertained where an effective statutory revisional remedy is available. The respondent approached the High Court directly despite the remedy of revision under section 18 of the U.P. Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972, and the High Court re-examined the facts instead of insisting on exhaustion of that alternative remedy. Interference in writ jurisdiction was therefore unjustified, the High Court's order was set aside, and the respondent was left free to pursue the revisional remedy if so advised.
AI TextQuick Glance (AI)Headnote
Appeal Dismissed: High Court Overturns Truck Confiscation in Forest Offense
The Supreme Court dismissed the appeal against the Bombay High Court's judgment in Writ Petition No. 104 of 1988. The High Court overturned the confiscation order of a truck in a forest offense case due to lack of proof of the owner's knowledge.
AI TextQuick Glance (AI)Headnote
Supreme Court rules Finance Minister's statement not binding; overturns High Court decision.
The Supreme Court held that the Finance Minister's statement in Parliament is not binding as a promise to stop the realization of disputed cess. The High Court's decision based on promissory estoppel was overturned, and the appeal was allowed with no costs.
AI TextQuick Glance (AI)Headnote
Binding precedent under Kasinka Trading principles in challenge to earlier judgment, leading to judgment set aside and appeals allowed.
The dominant issue was whether the impugned judgment could stand in light of binding SC precedent on the applicable legal principles. Applying the ratio in Kasinka Trading v. Union of India as controlling, the SC held that the controversy was governed by those settled principles and did not warrant a fresh merits reappraisal. The impugned judgment was therefore set aside and the appeals were allowed, with each side directed to bear its own costs.
AI TextQuick Glance (AI)Headnote
Development charges deduction in land acquisition compensation upheld where 40% was reasonable and supported by comparable precedents.
In land acquisition valuation, deduction towards development charges may be applied from enhanced compensation where the percentage adopted is reasonable in light of the location and comparable precedents. The Supreme Court noted that deductions of 30% to 40% had been approved in similar cases depending on development requirements, and held that the High Court's deduction of 40% in this matter was proper. The enhanced compensation as affirmed by the High Court was left undisturbed and no interference was warranted.
AI TextQuick Glance (AI)Headnote
Merits-based disposal in appellant's absence is impermissible under Order XLI Rule 17(1) CPC, requiring remand.
Under Order XLI Rule 17(1) CPC, the appellate court cannot decide an appeal on merits when the appellant is absent; it may only proceed in accordance with the limits of dismissal for non-appearance. The Explanation bars converting default of appearance into a merits-based affirmation or rejection of the trial court judgment. Because the High Court examined the record and recorded findings despite the appellants' counsel being absent, it exceeded its jurisdiction under the rule. The merits-based disposal was therefore impermissible, and the matter was remitted for fresh disposal in accordance with law.
AI TextQuick Glance (AI)Headnote
Personal observations in judicial remarks deleted where unnecessary to decide the writ petition.
Personal observations in a High Court judgment were held unnecessary for deciding the writ petition and therefore liable to be deleted. The Supreme Court noted that, although counsel's submissions were emphatic, that did not justify adverse remarks against him personally. The impugned observations were set aside and directed to be treated as deleted.
AI TextQuick Glance (AI)Headnote
Supreme Court reinstates appointment due to party omission, first respondent non-contesting.
The Supreme Court allowed the appeal, setting aside an order annulling the appointment of the appellant as he was not made a party to the proceedings. The first respondent lost interest in the matter and did not contest the case.
AI TextQuick Glance (AI)Headnote
Statutory rules under Article 309 remain binding until formally amended; executive intent alone cannot override them.
Statutory rules framed under the proviso to Article 309 remain operative until formally amended and cannot be displaced by executive orders, executive practice, or a mere intention to amend. An unmade amendment does not override the existing rule, and any later amendment will ordinarily operate prospectively unless retrospective effect is expressly provided or necessarily implied. The Tribunal erred by ignoring the governing rule and sustaining the consequential orders on the assumption of an amendment that had not been enacted; the appeals succeeded and the matter was remitted for fresh disposal in accordance with law.
AI TextQuick Glance (AI)Headnote
Supreme Court allows appeal, sets aside Tribunal's order for deemed served notice. No costs awarded.
The Supreme Court allowed the appeal, setting aside the Tribunal's order, as the notice was deemed served on the respondent who was avoiding service. No costs were awarded in the case.
AI TextQuick Glance (AI)Headnote
Binding precedent limits land acquisition compensation benefits; enhanced statutory relief was confined to the earlier settled entitlement.
Binding precedent controlled the claim to enhanced land acquisition compensation, so the respondents could not invoke the amended provisions of the Land Acquisition Act, 1894. The Court applied the earlier decision as governing authority and confined the relief to the entitlement already settled there. As a result, solatium remained at 15% and interest at 6% on the enhanced compensation from the date of taking possession until deposit, and the broader claim to amended statutory benefits failed.
AI TextQuick Glance (AI)Headnote
Supreme Court grants leave in case of delay, remits for examination on merits
The Supreme Court granted leave in a case where the respondents failed to file a counter-affidavit. Despite the Tribunal's dismissal of the case for delay, the Court justified the delay and remitted the matter back to the Tribunal for examination on merits and disposal according to law. The appeal was disposed of with no costs.
AI TextQuick Glance (AI)Headnote
Consumer forum relief barred where garage charges dispute was already pending in civil court, making the issue sub judice.
A consumer forum's direction to hand over possession of a car was found unsustainable because the related claim for garage charges was already pending in a civil suit. The pending civil proceedings made that issue sub judice before the competent civil court, and the Consumer Protection Act was treated as not operating in derogation of other laws. The direction concerning possession in relation to the garage charges was therefore set aside.
AI TextQuick Glance (AI)Headnote
Blacklisting upheld where supplier failed to perform and the order was found consistent with natural justice.
Blacklisting was upheld where a supplier accepted a steel supply arrangement but failed to execute the contract or commence supply, and gave no reply to the show-cause notice. The order was found consistent with natural justice and not arbitrary, unwarranted, or irrelevant. The High Court's refusal to interfere under Article 226 was approved, and no ground was found for interference under Article 136.
AI TextQuick Glance (AI)Headnote
Supreme Court Overturns High Court Orders on Octroi Duty Pass-on, Refund Denied
The Supreme Court set aside the High Court orders in impugned appeals because respondents passed on octroi duty burden to consumers, making a refund unjust enrichment. Gram Panchayat entitled to collect octroi, and respondents are not entitled to refund. Appeals allowed, writ petitions dismissed.
AI TextQuick Glance (AI)Headnote
Supreme Court allows delay, directs petitioner to High Court for review.
The Supreme Court of India condoned the delay in a special leave petition and directed the petitioner to approach the High Court for review of the dismissal of their writ petition. If there is any delay, the High Court will condone it. The special leave petition was disposed of accordingly.
AI TextQuick Glance (AI)Headnote
Employee Transfer for Administrative Reasons Considers Impact on Schooling
The Supreme Court held that an employee can be transferred for administrative reasons without a prior hearing, but the impact on children's schooling should be taken into account. The transfer in this case was delayed until the end of the academic year. The appeal was allowed with no costs.

Case Laws

Back

All Case Laws

Showing Results for :
Reset Filters
No Records Found

Case Laws

Back

All Case Laws

Showing Results for : Reset Filters

Topics

Acts Income Tax