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 characters0/2000
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.
RelevanceDefaultDate
    Preferential transaction analysis under insolvency law upheld only for the related-party creditor transfer; CoC approval was not required.
    Pre-existing dispute under insolvency law failed where the debtor had already crystallised and acknowledged the balance payable.
    Statutory first charge and deemed relinquishment shaped treatment of VAT and CST dues in liquidation.
    Simultaneous insolvency and post-liquidation settlement limits upheld, with liquidation sustained despite objections and absent resolution plans.
    Section 19 assistance under insolvency law cannot compel a former statutory auditor absent possession or proven necessity.
    Liquidation waterfall under insolvency law prevails over state tax claims, barring treatment of tax dues as secured debt.
    Inter-divisional services within the same organisation were held outside service tax, with revenue neutrality defeating the demand.
    Inter-State sales proof and assessment jurisdiction upheld; limitation, cross-examination, and penalty objections were rejected.
    Approved resolution plan extinguishes pre-CIRP income-tax dues, making later reassessment and demand notice unsustainable.
    Retraction-based commission additions and time-barred reassessment fail without corroboration, threshold compliance or verified electronic evidence.
    Section 54F exemption cannot be denied for technical non-deposit in the Capital Gain Account Scheme when house investment is otherwise complete.
    Penalty initiation requires recorded satisfaction in the assessment order; separate notice could not sustain section 271D penalty.
    Environmental charity status under section 2(15) upheld; commercial-receipt threshold and TDS did not defeat registration.
    Loan creditworthiness and related-party disallowance issues: tribunal deleted key additions, upheld CSR disallowance, and ordered limited verification...
    Search assessment overrides reassessment provisions: post-search notices under regular jurisdiction were quashed as without authority.
    Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
    Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
    Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
    Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
    TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Anti-dumping duty is imposed on bottle-grade polyethylene...

      Anti-dumping duty on PET resin imports from China continued after review found dumping, injury, and price undercutting.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      CustomsJune 22, 2026Notifications
      Anti-dumping duty is imposed on bottle-grade polyethylene terephthalate resin having intrinsic viscosity of 0.72 decilitres per gram or higher, excluding recycled PET resin, after the review found positive and significant dumping and injury margins, increased imports despite existing duties, and price undercutting that was likely to continue causing injury. The duty applies to imports of the subject goods from China, including goods exported from any country into China-origin supply chains, and to goods originating in any country other than China but exported from China, at the specified rate per metric tonne in USD, payable in Indian currency. The duty is levied for five years from publication, unless revoked, superseded or amended earlier.

      Topics

      ActsIncome Tax