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
    Consolidated GST show cause notices remain valid, while fraud-based demand allegations require factual adjudication through statutory remedies.
    Instalment payment of admitted GST liability requires application to the Commissioner, who must consider the request under law.
    Interest on delayed GST refunds may be scrutinised without Chartered Accountant certification where only refunded principal interest is claimed.
    Disputed factual allegations in GST fraud claims require statutory appellate review rather than writ adjudication.
    Electronic credit ledger restrictions require review when Rule 86A conditions no longer exist, enabling consideration of unblocking applications.
    Additional input tax credit benefit was absent, so homebuyers were not entitled to a commensurate price reduction under anti-profiteering rules.
    Capital gains classification upheld where investment intent, prolonged holding and consistent prior tax treatment outweighed isolated flat sales.
    Restricted government grants remain non-income, while block depreciation applies despite retirement of individual business assets from active use.
    Revisionary jurisdiction is barred for appealed purchase issues and cannot replace a plausible assessment after inquiry.
    Rejection of Books Requires Specific Accounting Defects; missing quality-wise stock details alone cannot support estimated-profit additions.
    Foreign tax credit for partnership legal-service receipts remains available where overseas income is taxed in India and documented.
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
    Explained foreign life-insurance investments remain outside undisclosed-asset taxation, while foreign insurer maturity proceeds qualify for exemption.
    Section 80P deduction for deposit income and strict reassessment limitation determine the treatment of consequential penalty proceedings.
    Timely reassessment returns satisfy deduction-filing requirements, while revision fails where the assessment examined the deduction claim.
    Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
    Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
    Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
❯❯
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
      Law of Competition

      The Competition Commission of India (Commitment) Amendment...

      Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period expires.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Law of CompetitionAugust 20, 2026Notifications
      The Competition Commission of India (Commitment) Amendment Regulations, 2026 extend the period for submitting commitment applications and the period for submitting preliminary observations. They also extend the overall period for concluding commitment proceedings, excluding time taken by an applicant or other party to provide information, clarifications or responses. If proceedings are not concluded within the adjusted period, the underlying inquiry resumes. Defective commitment applications must be returned for correction and refiled within the prescribed period; the original fee is adjusted on refiling, while failure to cure defects renders the application invalid. The amendments also update cross-references to the CCI (General) Regulations, 2024 and take effect upon Official Gazette publication.

      Topics

      ActsIncome Tax