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 ✕
🔎 Highlights - 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
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
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
    Abridged Prospectus Requirements: draft and final abridged prospectus must be filed, hosted and QR linked with offer documents.
    Scientific Research approval to a university/college requires Rule 5E compliance, Form 10BD reporting and Form 10BE donor certificates.
    Duty Drawback on unlocked mobile handset exports: instruction requires strict compliance with the upheld judicial determination.
    Waiver of port storage and reefer charges for exporters of stranded Middle East bound containers; benefits must be passed through.
    BTT procedure for returning export containers: conditional release on seal verification and required tax/benefit reversals.
    Availability of efficacious alternative remedy: writ withheld where statutory appeal under CGST Act and Rules remained unexhausted.
    Efficacious statutory remedy bars writ relief where an appeal is available; petition dismissed with liberty to appeal.
    Power to drop cancellation proceedings where pending returns are filed and dues paid; authority must consider restoration accordingly.
    Power to drop cancellation proceedings on compliance with Rule 22(4) proviso; authority must restore registration and determine limitation.
    Efficacious statutory remedy required; writ refused and statutory appeal left open, consolidation of assessment years upheld.
    Assignment of Leasehold Rights is a transfer of immovable property, not a taxable supply under GST; demand quashed.
    Locus to challenge show cause notice denied; petition dismissed and detention/confiscation proceedings left undisturbed.
    Seizure of Cash cannot be upheld absent specific evidentiary linkage; release ordered pending further proof and pleadings.
    Extended limitation for reassessment not triggered by procedural remand; ordinary limitation applied and reassessment held time barred.
    Irrevocability of public charitable trusts arises by law; lack of an express clause cannot justify registration rejection.
    Service by Email: recorded email addresses validate notices but pandemic excuse may condone appeal delay, subject to deposit.
    Slump Sale qualifies where consideration is lump sum without asset wise valuation; capital gains computed under special net worth rule.
    Depreciation on Goodwill denied where not capitalised; SEZ unit loss set off remitted for AO verification and recomputation.
    Reopening of assessment invalid where approval rests on erroneous facts; onus under section 68 shifts to AO to rebut documentary proof.
    Allowability of business expenditure: captive power costs upheld as deductible; Rule 8D disallowance limited to exempt income.
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Interim moratorium under the Insolvency and Bankruptcy Code is...

Interim moratorium and natural justice limits in arbitration, with mortgage enforcement treated as non-arbitrable against guarantors.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws June 13, 2026 Case Laws HC
Interim moratorium under the Insolvency and Bankruptcy Code is treated as operating against the debt itself, so arbitration cannot be continued piecemeal against remaining guarantors once it is stayed qua others. Denial of cross-examination of the claimant's witness is treated as a breach of equal treatment and fair hearing where execution of the guarantee is denied and forgery is pleaded, rendering the award patently illegal. Directions to sell mortgaged property, restrain transfers, or attach assets are described as enforcement of a right in rem and non-arbitrable. Findings on waiver, surety discharge, stamp duty, membership, and disclosure objections are noted as not reopening factual merits under Section 34.

Topics

Acts Income Tax