Loading...

βœ•
Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedbackβœ•

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 βœ•
  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
β•³
Add to...
You have not created any category. Kindly create one to bookmark this item!
βœ•
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close βœ•
🔎 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
❯❯
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
Company Division Split Approved; Assets, Liabilities Transferred; Taxes and Duties Still Apply.
The Tribunal sanctioned the Scheme of Arrangement under Sections 230 to 232 of the Companies Act, 2013, effective from April 1, 2020, involving the demerger of divisions from the Demerged Company to the Resulting Company. All assets, liabilities, and pending proceedings of the Demerged Company are transferred to the Resulting Company, subject to existing charges. The sanction does not exempt the payment of Stamp Duty, taxes, or other charges, which remain subject to the final decision of the Income Tax Authorities. Compliance with the Companies Act, 2013, is mandated, and the Tribunal reserves the right for any authority to take action for violations. The Scheme is deemed fair, reasonable, and not contrary to public policy.
AI TextQuick Glance (AI)Headnote
Competition Commission jurisdiction over WhatsApp update upheld despite parallel privacy proceedings and Facebook's inclusion in inquiry.
A Section 26(1) direction under the Competition Act is only a prima facie, non-adjudicatory step and does not finally determine rights or obligations. Pending constitutional or privacy proceedings concerning WhatsApp's 2021 update did not bar the Competition Commission from exercising its statutory jurisdiction to examine alleged abuse of dominance, unfair conditions, data-sharing terms, network effects, and the absence of meaningful opt-out. Facebook's inclusion in the enquiry was also upheld because the alleged competitive concern arose from user data sharing with Facebook companies, making its presence relevant to the investigation. The challenge to the investigation order therefore failed.
AI TextQuick Glance (AI)Headnote
Competition law abuse of dominance found where a state-created liquor intermediary controlled market access and imposed one-sided contract terms.
Competition law scrutiny of Uttarakhand's liquor procurement and distribution framework confirmed the relevant market as wholesale procurement of branded alcoholic beverages in the State, with separate distribution markets for Garhwal and Kumaun. Applying statutory dominance factors, the Commission found the licensed intermediary and regional distributors held effective monopoly power because the regime excluded competition and made downstream participants dependent on them. It further held that arbitrary procurement, partial denial of market access, and one-sided clauses on disposal, penalties, termination and recall amounted to abuse of dominance under Section 4. Liability was imposed on the procurement entity, while the regional distributors were not found independently liable on the record.
AI TextQuick Glance (AI)Headnote
Dominant digital platform scrutiny extends to mandatory data-sharing terms that may lower quality and create exclusionary effects.
CCI considered whether preliminary objections based on pending proceedings elsewhere and alleged inapplicability of competition law barred scrutiny of a messaging platform's revised terms. It rejected those objections, holding that competition inquiry is not excluded by parallel proceedings and may address conduct about to be implemented. On the merits, it found the platform dominant in the relevant OTT messaging market, noting network effects, user lock-in, and weak substitutability. The updated policy was viewed as imposing mandatory, broad and opaque data-sharing terms without voluntary, specific consent, and as potentially lowering service quality and creating exclusionary effects in adjacent markets. A prima facie abuse of dominance was found and investigation was directed.
AI TextQuick Glance (AI)Headnote
Oral submissions by video conferencing may be made in Competition Act proceedings and must be considered before final orders.
In proceedings under Section 19 of the Competition Act, 2002, the petitioner was permitted to make oral submissions through video conferencing, and those submissions had to be considered along with the documentary evidence before final orders were passed. The document clarifies that oral hearing by video link may be allowed in the proceeding and that the decision-maker must take those oral submissions into account before concluding the matter.
AI TextQuick Glance (AI)Headnote
Tribunal Approves Company Merger; Tax Obligations and Compliance Measures Highlighted for Effective Transition.
The Tribunal sanctioned the Scheme of Amalgamation involving multiple companies with Abal Infrapower & Multitrading Private Limited, effective from 01.04.2018, under Sections 230 to 232 of the Companies Act, 2013. The Petitioner addressed regulatory observations, including compliance with statutory requirements and clarification on the issuance of compulsory convertible debentures. The transfer of liabilities, including tax implications, was acknowledged, with the Tribunal emphasizing that the Scheme does not exempt payment of taxes or charges. The Petitioner was directed to file statutory returns and deliver necessary documents to the Registrar of Companies within thirty days. The Scheme was deemed fair and reasonable, leading to the disposal of the Petition and all pending applications.
AI TextQuick Glance (AI)Headnote
Scheme of amalgamation meetings dispensed with where shareholder and creditor consents satisfied statutory requirements
Consent affidavits from all equity shareholders and relevant creditors, together with auditors' certificates supporting the scheme's accounting treatment, satisfied the statutory requirements for sanction proceedings under sections 230 to 232 of the Companies Act, 2013 and the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. As the notice requirements to statutory authorities remained part of the scheme process and the proposed meetings would serve no useful purpose, the Tribunal dispensed with the meetings of the equity shareholders of all applicant companies.
AI TextQuick Glance (AI)Headnote
Insolvency Plan Gets Green Light: Debtor Revived, Creditors Paid, and Resolution Professional Discharged.
The Tribunal approved the Resolution Plan submitted by the Resolution Applicant, finding it compliant with the Insolvency and Bankruptcy Code (IBC) and CIRP Regulations. The plan aimed to revive the Corporate Debtor by ensuring payments to both financial and operational creditors, thereby addressing the interests of all stakeholders. The Resolution Professional was discharged from duties, and the moratorium order ceased, marking the completion of the Corporate Insolvency Resolution Process for the debtor company. The Resolution Applicant was given one year to obtain necessary approvals for the plan's implementation.
AI TextQuick Glance (AI)Headnote
Emergency arbitration and FEMA control rights in FRL dispute: court upheld prima facie suit maintainability but refused interim injunction.
A Delhi HC decision on an India-seated arbitration upheld prima facie maintainability of FRL's civil suit and treated the emergency arbitrator mechanism as valid where the parties had adopted SIAC Rules, holding that Part I of the Arbitration and Conciliation Act, 1996 did not by itself invalidate emergency interim relief. It further found FRL's 29 August 2020 board resolution prima facie not void or contrary to statute. On the combined reading of the transaction documents, Amazon's veto and consent rights were held prima facie to amount to control over FRL and to raise a FEMA FDI Rules issue, and FRL also made out a prima facie case of tortious interference. However, interim injunction was refused because the balance of convenience and irreparable harm did not justify relief.
AI TextQuick Glance (AI)Headnote
Amalgamation meeting dispensation and convening directions issued for stakeholder approval under company law procedure.
In a proposed amalgamation under sections 230 to 232 of the Companies Act, 2013, meetings may be dispensed with where the transferor companies have no secured or unsecured creditors and the required shareholder consents are on record; those meetings were accordingly waived. For the transferee company, consent supported dispensation of the secured creditors' meeting, while meetings of equity shareholders and unsecured creditors were directed to be convened with the usual procedural safeguards, including notices, publication, quorum, proxy voting, appointment of a chairperson and scrutinizer, and filing of reports under the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. The application was allowed in part and the procedural directions were issued for consideration of the scheme.
AI TextQuick Glance (AI)Headnote
Broad informant standing and no cartelisation found where algorithmic pricing and platform arrangements lacked collusion or dominance.
The Competition Act, 2002 permits information from any person in public-interest proceedings, and the concept of a "person aggrieved" for appeal is to be read broadly; the informant's appeal against closure was therefore maintainable. On merits, anti-competitive conduct was not established because there was no agreement or meeting of minds, no hub-and-spoke cartel, no price-fixing arrangement, and no resale price maintenance. The algorithmic pricing model and platform arrangements did not by themselves prove a contravention, and dominance of either enterprise was not shown, so the allegations under sections 3 and 4 failed.
AI TextQuick Glance (AI)Headnote
Company Merger Plan Requires Shareholder Meetings After Tribunal Denies Request to Skip Them.
The Tribunal denied the applicant-company's request to dispense with meetings of equity shareholders and creditors concerning the merger scheme with its wholly-owned subsidiary, citing the absence of consent affidavits and non-compliance with its board resolution. The Tribunal mandated the convening of these meetings, appointing Mr. Kiran Shah as chairman and Mr. M.C. Gupta as scrutinizer. The company was instructed to issue notices to relevant authorities as per statutory requirements. Consequently, the application for dispensation was dismissed, necessitating adherence to procedural mandates for the merger process.
AI TextQuick Glance (AI)Headnote
Tribunal Approves Company Merger Plan; Online Meetings Set for Shareholders and Creditors with Full Compliance Measures.
The Tribunal approved the Scheme of Amalgamation between the Transferor Company and the Transferee Company, dispensing with meetings for Equity Shareholders and Secured Creditors based on consent affidavits. The Tribunal directed the Transferee Company to convene meetings for its Equity Shareholders and Unsecured Creditors via video conferencing, with appointed Chairpersons and Scrutinizers. Notices and advertisements were mandated for these meetings, ensuring compliance with statutory requirements. The Tribunal's orders required reporting of meeting outcomes, and the application was allowed with comprehensive compliance instructions.
AI TextQuick Glance (AI)Headnote
Tribunal Approves Company Restructuring for Fairness, Transfers Services and Liabilities to New Entity.
The Tribunal sanctioned the Scheme of Arrangement between the Demerged Company and the Transferee Company, finding it fair and reasonable. The Scheme involves transferring the Services Undertaking from the Demerged Company to the Transferee Company, with the Appointed Date set as the Effective Date. All liabilities, including taxes and duties, will transfer to the Transferee Company, subject to compliance with statutory requirements, including FEMA/RBI regulations and Section 188 of the Companies Act, 2013. The Tribunal directed the delivery of certified copies of the Order and Scheme to the Registrar of Companies within thirty days and allowed for further directions or objections.
AI TextQuick Glance (AI)Headnote
Google faces investigation for allegedly abusing dominant position through app payment exclusivity and Google Pay pre-installation under Section 4
Competition Commission of India found prima facie evidence that Google contravened Section 4 of Competition Act, 2002 regarding abuse of dominant position. The allegations included exclusivity requirements for app payments, pre-installation of Google Pay on Android devices, search manipulation favoring Google Pay, and unfair terms imposed on users. The Commission directed DG to investigate within 60 days. The Commission clarified that the informant has no immunity from cross-examination during DG proceedings, rejecting informant's claim that Google cannot cross-examine them.
AI TextQuick Glance (AI)Headnote
Appeal Denied: Tribunal Upholds CCI's Decision on Alleged Unfair Pricing in Rolling Stock Market.
The appeal filed under Section 53 B of the Competition Act, 2002, was dismissed by the Tribunal, upholding the Competition Commission of India's (CCI) decision. The Appellant alleged abuse of dominant position under Section 4 of the Act against a Respondent for unfair pricing of rolling stock mounted GPR for ballast inspection. However, the Appellant failed to define the relevant market or establish the Respondent's dominance. The CCI noted the presence of multiple global competitors and found insufficient evidence of dominance or abuse. Consequently, the Tribunal found no grounds to challenge the CCI's order and dismissed the appeal.
AI TextQuick Glance (AI)Headnote
Appeal Dismissed: Tribunal Finds No Abuse of Dominant Position in Contract Dispute.
The Appellate Tribunal dismissed the appeal filed under Section 53 B of the Competition Act, 2002, finding no merit in the allegations of abuse of dominant position by the Respondent. The Tribunal agreed with the Competition Commission of India's assessment that the issue was a contractual dispute between the manufacturer and the authorized dealer, rather than a competition law violation. Consequently, the appeal was dismissed at the admission stage, and the Compensation Application was deemed non-surviving, thereby upholding the CCI's decision.
AI TextQuick Glance (AI)Headnote
Appeals Court Overturns NCLT Order; Company Must Reverse Actions per Scheme Approval.
The appeal was allowed, and the impugned order dated 6th July 2020, passed by NCLT, Mumbai, was set aside. The Tribunal directed the Respondent Company to undo all actions taken in line with the scheme sanctioned by NCLT, Mumbai. The Regional Director, Western Region, Mumbai, was instructed to observe the compliances. No order as to cost.
AI TextQuick Glance (AI)Headnote
Tribunal OKs Merger Plan: Shareholders & Unsecured Creditors to Vote, Meetings Scheduled, Compliance Required.
The Tribunal approved the application for the proposed scheme of merger and amalgamation under Sections 230-232 of the Companies Act, 2013, allowing the dispensation of meetings for secured creditors due to obtained consents. However, meetings for shareholders and unsecured creditors were mandated, with specific dates and quorum requirements. The Tribunal appointed a Chairperson and Scrutinizer to oversee these meetings and report the outcomes. Compliance with the Companies (CAA) Rules was required, including sending notices to relevant authorities. The order provided detailed instructions for conducting the meetings and reporting back to the Tribunal.
AI TextQuick Glance (AI)Headnote
Amalgamation scheme compliance under the Companies Act led to sanction, with assets, liabilities, and pending proceedings transferred.
A scheme of amalgamation may be sanctioned where the procedural requirements under Sections 230 to 232 of the Companies Act, 2013 are complied with and the arrangement is found fair, reasonable, and not contrary to public policy or the interests of members, creditors, or the public. Here, the Tribunal noted board approval, dispensation of shareholder and creditor meetings, service of notices on statutory authorities, consideration of their responses, and compliance with the applicable accounting standards. On that basis, the scheme was sanctioned, with consequential directions for transfer of assets and liabilities, continuation of pending proceedings, statutory compliances, and preservation of rights under other laws.

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