Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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
    July 11, 2026   Case LawsIncome Tax
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    July 11, 2026   Case LawsIncome Tax
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    July 11, 2026   Case LawsIncome Tax
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
    July 11, 2026   Case LawsIncome Tax
    Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
    July 11, 2026   Case LawsIncome Tax
    Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
    July 11, 2026   Case LawsBenami Property
    Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
    July 11, 2026   Case LawsBenami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case LawsCustoms
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case LawsCustoms
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
    July 11, 2026   Case LawsCustoms
    Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
    July 11, 2026   Case LawsCustoms
    Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
    July 11, 2026   Case LawsIBC
    Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
    July 11, 2026   Case LawsIBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
    July 11, 2026   Case LawsFEMA
    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
    July 11, 2026   Case LawsFEMA
    FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
    July 11, 2026   Case LawsMoney Laundering
    PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
    July 11, 2026   Case LawsService Tax
    Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
    July 11, 2026   Case LawsIndian Laws
    Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
    July 11, 2026   Case LawsIndian Laws
    Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
    July 11, 2026   Case LawsIndian Laws
    Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    July 11, 2026   Case Laws Income Tax
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    July 11, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    July 11, 2026   Case Laws Income Tax
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
    July 11, 2026   Case Laws Income Tax
    Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
    July 11, 2026   Case Laws Income Tax
    Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
    July 11, 2026   Case Laws Benami Property
    Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
    July 11, 2026   Case Laws Benami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case Laws Customs
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case Laws Customs
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
    July 11, 2026   Case Laws Customs
    Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
    July 11, 2026   Case Laws Customs
    Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
    July 11, 2026   Case Laws IBC
    Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
    July 11, 2026   Case Laws IBC
    Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
    July 11, 2026   Case Laws FEMA
    Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
    July 11, 2026   Case Laws FEMA
    FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
    July 11, 2026   Case Laws Money Laundering
    PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
    July 11, 2026   Case Laws Service Tax
    Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
    July 11, 2026   Case Laws Indian Laws
    Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
    July 11, 2026   Case Laws Indian Laws
    Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
    July 11, 2026   Case Laws Indian Laws
    Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Service Tax › 2016 › May, 2016 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Service Tax

      Waiver of penalty u/s 80 - service tax - There is no absolute...

      Supreme Court: No absolute discretion to waive Service Tax penalties u/s 80; must follow statutory guidelines.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Service TaxMay 6, 2016Case LawsSCH
      Waiver of penalty u/s 80 - service tax - There is no absolute discretion to waive the penalty - SC
      View Source View

      Topics

      ActsIncome Tax
      Next ➔