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
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
    Prospective exemption amendments cannot cure incomplete electric vehicle kit imports lacking components required under the earlier concessional-duty e...
    Direct nexus requirement confines customs exemption to manufacturing inputs, excluding capital-goods spares used in PCB production.
    Motor-vehicle parts classification governs dashboard display assemblies, excluding flat-panel display treatment and the related customs exemption.
    Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
    Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.
    Anticipatory bail under PMLA remains available despite ineffective proclamation proceedings, subject to satisfaction of statutory twin conditions.
    Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.
    Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.
    Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
    Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.
    Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.
    Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.
    Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.
    Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
    Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death...
    Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.
    GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...
    Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.
    Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.
    Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.
❯❯
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

      The Supreme Court stated that the availability of revision under...

      Inherent jurisdiction, mandatory FERA notice and speedy-trial protections required quashing of prolonged criminal proceedings.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      FEMAJuly 25, 2026Case LawsSC
      The Supreme Court stated that the availability of revision under Section 397 CrPC does not bar the High Court's inherent jurisdiction under Section 482 CrPC where abuse of process or the ends of justice warrant intervention; a petition may be treated under the appropriate provision rather than rejected on nomenclature. Service of a meaningful opportunity notice under the proviso to Section 61(2) FERA is mandatory before a complaint may be instituted, and cognizance without proof of service is unsustainable. The Court also applied the Article 21 speedy-trial balancing assessment, finding prolonged, unexplained complainant-caused inaction. It set aside the High Court order and quashed the complaints and summoning order.

      Topics

      ActsIncome Tax