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
    Forensic audit costs and investor restitution measures directed to support asset disposal and digital record transfer
    SVLDRS refund of redemption fine allowed where payment was made only under unlawful departmental insistence.
    Unauthorised trading and vicarious liability: HC upheld award where manipulated trades and broker responsibility were proved.
    Writ jurisdiction yields to statutory appeal where jurisdictional error and natural justice breach are not clearly established.
    Parallel GST proceedings require the same subject matter; distinct periods and allegations kept the later action valid.
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
    Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
    Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
    Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
    Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
    Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
    Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
    Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
    Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
    Residential house test under section 54F: open land was not a house, so deduction remained available.
    Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
❯❯
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

The 2020 amendment to Section 452 did not decriminalise wrongful...

Wrongful withholding of company property remains a criminal offence; amendment did not shift trial to adjudication

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Companies Law July 7, 2026 Case Laws HC
The 2020 amendment to Section 452 did not decriminalise wrongful withholding of company property or transfer trial jurisdiction to the Adjudicating Officer under Section 454. Section 452 still contemplates a criminal offence, with the court trying the offence empowered to order delivery of the property or refund and, on default, impose imprisonment; that punitive function cannot be exercised administratively under Section 454. Read with Sections 435 and 436, the offence remains triable by the competent Judicial Magistrate. The order returning the complaint was set aside and the complaint was directed to be received and proceeded with in accordance with law.

Topics

Acts Income Tax