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
    Customs cargo custody at Kamarajar Port is assigned to the designated container freight station for import and export handling.
    Customs Area declaration permits the Container Freight Station to handle imported container cargo and export cargo under prescribed procedures.
    Post-award interim protection remains available to unsuccessful arbitral parties, subject to a higher threshold for exceptional relief.
    Regular bail in alleged fraudulent input tax credit matters granted where evidence was documentary and trial safeguards addressed risks.
    GST portal-only service remains invalid, restoring ex parte proceedings and preventing appeal limitation from commencing without effective service.
    Transitional CENVAT credit cannot be reassessed under CGST proceedings, while eligible cess and VAT stock credits remain transitionable.
    Additional input tax credit must reduce flat prices; pending anti-profiteering proceedings continue despite future-request restrictions or unstayed co...
    Internal comparable pricing for captive power transfers prevails where same-unit market purchases provide the most reliable arm's-length benchmark.
    Head office expenditure limits require factual scrutiny, while branch-to-branch interest remains outside Indian withholding tax provisions.
    Co-operative society investment interest qualifies for deduction where deposits are held with other co-operative banks under section 80P(2)(d).
    Specific penalty charges in notices must match penalty orders; shifting between statutory limbs invalidates the penalty proceedings.
    Audited financial statements prevail over unaudited tally data where opening work-in-progress causes an apparent closing balance difference.
    Valid reassessment requires dated recorded reasons and independent sanction; undated reasons and mechanical approval invalidate proceedings.
    Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
    Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
    Special additional duty refunds cannot be restricted by notification-imposed limitation where the Customs Act provides no such limitation.
    Authorised courier due diligence defeated abetment penalty where concealed gold was undetectable without X-ray examination.
    Customs duty deposit remains refundable when no out-of-charge order or appropriation follows failed import clearance.
    Cross-objections may challenge any appealed finding, while unproven undervaluation and post-import retail price revision fail.
    Preferential customs duty benefit survives curable Certificate of Origin defects when valid revised certificates establish undisputed product origin.
❯❯
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
      Companies Law

      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 LawJuly 30, 2026Case LawsHC
      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

      ActsIncome Tax