Loading...

⚠ ✕
❮ 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
    Property-attachment appeal documents relevant to continuing attachment must be admitted, while costs survive for belated production.
    PMLA property retention permits prima facie proceeds-of-crime inquiry beyond accused ownership, absent prejudice from defective notice service.
    Excise manufacture test for modified vehicles requires fresh findings; intentional suppression alone permits extended limitation and penalties.
    Oral corporate agreements remain valid where no statutory writing requirement applies; disputed representative authority requires evidence, not thresh...
    Customs assessment repository centralises rulings, decisions and advisories to promote uniform classification, valuation and informed trade compliance...
    International LCL transshipment permission renewed subject to continuing compliance with customs procedures and cargo handling regulations.
    Mandatory compliance verification before out-of-charge requires prescribed import documents for cosmetics, drugs and medical devices on e-SANCHIT.
    ICD-bound container scanning shifts to mobile scanners, requiring terminal-level clearance checks and weekly compliance reporting.
    PGIRP Filing Deadline Extension Defers Penalties for Delayed or Modified Personal Guarantor Insolvency Resolution Process Forms
    Natural justice in transfer pricing requires personal hearings and reasoned consideration of written objections before determinations are made.
    Project-level anti-profiteering methodology treats actual post-GST ITC gains as buyer benefits, including consequential GST and interest.
    Effective GST personal hearings require reply time to expire first; premature scheduling invalidates adjudication and requires fresh proceedings.
    Statutory stay on GST recovery requires review of claimed appellate deposits and refund or recredit of excess recovery.
    GST adjudication limits: demands and penalties cannot exceed the show-cause notice, requiring fresh adjudication when statutory limits are breached.
    Fresh GST adjudication follows claimed tax discharge and overlapping demands, conditional on payment of previously assessed interest and penalties.
    Expired e-way bills alone cannot support detention and penalty where invoices, verification and absence of tax evasion show compliance.
    Mandatory employee canteens: recoveries avoid GST, while input tax credit is limited to the employer-borne cost.
    Clean-slate corporate sales prevent reassessment for extinguished liabilities, while section 148A orders cannot add unnotified allegations.
    Good faith and due diligence under Explanation 7 protect transfer pricing positions involving debatable TNMM application differences.
❮
❯
❯❯
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

Pre-existing dispute over an outcome-based professional fee may...

Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigation.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

IBC September 18, 2026 Case Laws Tri
Pre-existing dispute over an outcome-based professional fee may prevent Section 9 insolvency proceedings where contemporaneous correspondence shows a substantive contest about contractual success, fee entitlement, and finality of the underlying GST proceedings. Setting aside of the GST order relevant to fee computation, questions about the capacity in which representation was provided, and the enforceability of relief-linked remuneration under the applicable professional framework may require adjudication outside the limited Section 9 process. A bona fide dispute, rather than a patently feeble defence or later-created contention, leaves the contractual claim to other remedies.

Topics

Acts Income Tax