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
    Natural justice in GST adjudication: denial of unrelied documents and cross-examination led to quashing and remand.
    Regular bail in GST fraud allegations granted on prima facie assessment of the applicant's role and accusations.
    Captive power valuation, 80HHC set-off, and MAT treatment turned on purpose-based subsidy characterization and full book-profit exclusion.
    Mandatory service of Section 143(1) intimation: High Court quashes unenforceable demand and bars refund adjustment.
    Void sale deed and no proof of consideration mean no long-term capital gain can be assessed on a protective basis.
    Lawful deductions and tax credits cannot be denied merely for earlier omission; matter remitted for fresh assessment.
    Prospective amendment to charitable trust accumulation rules cannot defeat an accrued right of utilisation already validly earned.
    Business loss on advances written off allowed where deposits and earnest money had direct business nexus, but friendly loan was disallowed.
    Continuity of beneficial shareholding and appellate power to admit additional depreciation claim upheld under income-tax law
    Make available requirement under DTAA applied to telecom service receipts, while limitation challenge became infructuous after amendment.
    Rule 46A objection and double addition claim fail where government grant was already offered in return and taxed neutrally.
    Weighted deduction for research expenses limited to DSIR-certified costs; ESOP disallowance deleted and bonus on patent success excluded.
    Appellate enhancement cannot introduce a fresh income source; joint development receipts were business deposits, not deemed dividend.
    Duplicate assessment barred, while transfer pricing remand, support service deduction, and treaty-based tax refund were upheld.
    Government company exemption under section 10(26B) upheld where State control and incorporation documents established eligibility.
    Limitation for final assessment orders under sections 144C and 153 was read together; delayed orders were quashed.
    TNMM and transfer pricing principles applied to employee benefits, comparables, receivables interest, intra-group charges, and tax credit claims.
    Misdeclaration in import documents does not erase duty, redemption fine or penalty when false material is knowingly used.
    Third re-test of seized goods is not an automatic right; adjudicating authority retains discretion under the circular.
    Provisional release of seized imported goods allowed on security conditions, while Customs adjudication continues independently.
❯❯
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

An adjudicatory order must deal with the pleadings and record...

Reasoned adjudication requires consideration of pleadings; unreasoned partial relief order was quashed and remanded for fresh decision.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

IBC June 22, 2026 Case Laws AT
An adjudicatory order must deal with the pleadings and record reasons for accepting or rejecting the reliefs sought; failure to consider the contentions raised and the remaining prayers renders the order non-speaking and vitiated for non-application of mind. As the impugned order granted only part of the relief without addressing the balance claims on merits, it was quashed and the application was remitted for fresh decision, without expressing any view on the underlying merits.

Topics

Acts Income Tax