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
    Revision under section 263 turns on whether assessment enquiry was made, not a substantial question of law.
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
    Evidentiary linkage required for export penalty claims; CESTAT set aside freight forwarder penalties based on presumptions alone.
    Pre-existing dispute defeats Section 9 insolvency claim where contemporaneous grievances show a plausible defence to post-CIRP charges.
    Pre-existing dispute defeats Section 9 insolvency admission where liability is denied and contractual defects are already on record.
    Statutory presumption in cheque dishonour cases upheld; bank records and notice service proved liability, and revision found no perversity.
    May 8, 2026   Case Laws Money Laundering
    Woman accused under PMLA granted bail as statutory protection, prolonged custody, and parity with co-accused all applied.
    May 8, 2026   Case Laws VAT / Sales Tax
    Statutory remedy and natural justice govern disputed certificate liability, with interim stay of unexecuted arrest warrant.
    Default imprisonment for cheque dishonour compensation held subject to statutory limits and Article 21 proportionality
    Customs procedure for fire-damaged export cargo sets verification, Shipping Bill cancellation, and Back to Town rules.
    RTI appointment notice names a Central Public Information Officer for Customs (General), Mumbai, with designated link officers.
❯❯
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

Territorial jurisdiction in export contract suits may arise...

Territorial jurisdiction follows contractual performance, while expired letters of credit do not extinguish underlying export-sale obligations.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Companies Law July 30, 2026 Case Laws HC
Territorial jurisdiction in export contract suits may arise where orders are accepted, goods are dispatched to a carrier, and payment is arranged through a bank, as these acts can constitute part performance and delivery to the buyer. Expiry of letters of credit does not by itself terminate the underlying sale contract where parties continue performance and sale proceeds are received. An unregistered partnership firm is barred from enforcing contractual rights through a counterclaim. A clearing and forwarding agent or letter-of-credit opening bank is not liable without evidence beyond its documentary or export-related role. Proven export expenses incurred on the seller's behalf may be reimbursed by reducing the money decree despite the counterclaim bar.

Topics

Acts Income Tax