Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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
    May 27, 2026   Case LawsGST
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    May 27, 2026   Case LawsGST
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
    May 27, 2026   Case LawsGST
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    May 27, 2026   Case LawsIncome Tax
    Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
    May 27, 2026   Case LawsIncome Tax
    Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
    May 27, 2026   Case LawsIncome Tax
    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
    May 27, 2026   Case LawsIncome Tax
    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
    May 27, 2026   Case LawsIncome Tax
    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
    May 27, 2026   Case LawsIncome Tax
    Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
    May 27, 2026   Case LawsIncome Tax
    Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
    May 27, 2026   Case LawsIncome Tax
    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
    May 27, 2026   Case LawsIncome Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case LawsIncome Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case LawsIncome Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
    May 27, 2026   Case LawsIncome Tax
    Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
    May 27, 2026   Case LawsIncome Tax
    Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
    May 27, 2026   Case LawsIncome Tax
    Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
    May 27, 2026   Case LawsIncome Tax
    Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
    May 27, 2026   Case LawsIncome Tax
    Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
    May 27, 2026   Case LawsCustoms
    Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    May 27, 2026   Case Laws GST
    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
    May 27, 2026   Case Laws GST
    Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
    May 27, 2026   Case Laws GST
    Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
    May 27, 2026   Case Laws Income Tax
    Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
    May 27, 2026   Case Laws Income Tax
    Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
    May 27, 2026   Case Laws Income Tax
    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
    May 27, 2026   Case Laws Income Tax
    Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
    May 27, 2026   Case Laws Income Tax
    Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.
    May 27, 2026   Case Laws Income Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case Laws Income Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case Laws Income Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.
    May 27, 2026   Case Laws Income Tax
    Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
    May 27, 2026   Case Laws Income Tax
    Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
    May 27, 2026   Case Laws Income Tax
    Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
    May 27, 2026   Case Laws Income Tax
    Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
    May 27, 2026   Case Laws Income Tax
    Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
    May 27, 2026   Case Laws Customs
    Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › GST › 2026 › July, 2026 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      GST

      GST notice and adjudication order issued against a deceased...

      GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      GSTJuly 1, 2026Case LawsHC
      GST notice and adjudication order issued against a deceased proprietor were unsustainable because foundational proceedings taken in the name of a dead person are void. The consequential recovery steps, including freezing of the bank account, also failed as they depended on invalid proceedings. The High Court quashed the notice, order and recovery action, while reserving liberty to initiate fresh proceedings against the legal heir if permissible in law.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔