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
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.
RelevanceDefaultDate
    SCMTR-only manifest filing replaces supplementary IGM and EGM processes at New Mangalore and Karwar Ports.
    Doctrine of merger does not arise from SLP dismissal, while challenges remain premature until remanded issues are decided.
    Jurisdictional challenges to GST adjudication may bypass alternative remedies, requiring the adjudicating authority to decide its competence first.
    Correction of export shipping bill errors permits consequential GST return rectification, subject to lawful assessment and verification.
    Portal-only upload is not valid service, so ex parte proceedings require restoration and appellate limitation remains untriggered.
    Input tax credit pass-through in ongoing housing projects covers all eligible buyers, with recipient-specific refunds and interest payable.
    Prospective pre-deposit requirement cannot restrict admission of penalty-only GST appeals arising before the proviso took effect.
    Co-operative investment income and balance additional depreciation claims succeeded, with milk cans recognised as eligible plant and machinery.
    Bogus purchase disallowance limited to embedded profit where sales and books remain accepted; reassessment procedure upheld.
    Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
    Sole testamentary trusts fall outside maximum marginal rate taxation despite assessment as an association of persons.
    TDS on agricultural land transfers cannot arise through enhanced PAN-based rates where the primary deduction provision is inapplicable.
    Diamond grading reports do not make available technical know-how, so non-resident certification payments may fall outside withholding tax.
    Goodwill from slump sales remains depreciable where newly created, while non-compete fees cannot support depreciation claims.
    Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
    Documented funding sources and pending valuation reference defeat unexplained investment and stamp-duty differential additions for property purchases.
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
❯❯
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

      Interim protection from arrest is ancillary to anticipatory bail...

      Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      GSTAugust 14, 2026Case LawsSC
      Interim protection from arrest is ancillary to anticipatory bail proceedings and cannot continue after a pre-arrest bail application is dismissed as not maintainable. Protection granted after such dismissal was therefore set aside. Communication of the Commissioner's arrest authorisation under the CGST Act is necessary to enable the affected person to seek anticipatory bail or challenge the recorded reasons through judicial review. The authorisation must be communicated electronically, in addition to other legally permissible modes; without prior communication, arrest cannot proceed. The affected person may pursue available legal remedies after communication, while the investigation continues independently of these observations.

      Topics

      ActsIncome Tax