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 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
  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.
Relevance Default Date
    June 19, 2026   Case Laws GST
    GST portal service and alternative remedy: visible notices defeated natural justice objections, with factual disputes sent to appeal
    June 19, 2026   Case Laws GST
    Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
    June 19, 2026   Case Laws Income Tax
    Legislative policy challenge to tax exemption scheme not entertained in writ jurisdiction; petitioner left to petitionary forums
    June 19, 2026   Case Laws Income Tax
    Faceless reassessment dispute: appeal revived, assessment stayed, and all grounds including limitation kept open during appeal.
    June 19, 2026   Case Laws Income Tax
    Scientifically estimated warranty provisions and disclosed security deposits cannot justify reassessment based on change of opinion.
    June 19, 2026   Case Laws Income Tax
    Reinsurance premium withholding tax dispute: remittances to non-resident reinsurers were not taxable in India, so no TDS arose.
    June 19, 2026   Case Laws Income Tax
    Mutuality and head office expenditure disputes led to remand and partial relief on branch tax deductions.
    June 19, 2026   Case Laws Income Tax
    Registered society taxation: maximum marginal rate rejected; income to be taxed at individual rates, TDS credit verified.
    June 19, 2026   Case Laws Income Tax
    Advance pricing agreement guidance curbs excessive royalty and technical fee transfer pricing adjustment in comparable transactions
    June 19, 2026   Case Laws Income Tax
    Reassessment jurisdiction upheld and notice service deemed under section 292BB after participation in proceedings despite prior scrutiny issue
    June 19, 2026   Case Laws Income Tax
    Stamp duty value addition fails where earlier agreement and prior cheque payments fix the purchase consideration.
    June 19, 2026   Case Laws Income Tax
    Rule 27 support and year-specific evidence defeated housing deduction disallowance for alleged allotment breach claims
    June 19, 2026   Case Laws Income Tax
    Section 153C limitation and third-party electronic records defeated reassessment where identity and cross-examination were lacking.
    June 19, 2026   Case Laws Income Tax
    Permanent establishment burden defeats taxation of offshore supply receipts where no India presence is established.
    June 19, 2026   Case Laws Income Tax
    Withholding tax on non-resident payments does not apply where services are rendered abroad and income is not taxable in India.
    June 19, 2026   Case Laws Income Tax
    Foreign tax credit cannot be denied for belated Form 67 filing; delay is only a procedural lapse.
    June 19, 2026   Case Laws Income Tax
    Turnover filter and receivables benchmarking in transfer pricing led to exclusion of comparables, remand, and recomputation.
    June 19, 2026   Case Laws Income Tax
    Allotment Date Determines Holding Period for Long-Term Capital Gain; Additional Evidence Treated as Admitted in Appeal
    June 19, 2026   Case Laws Income Tax
    Belated Form 10E filing cannot defeat substantive section 89 relief; verification required before denial by tax authorities
    June 19, 2026   Case Laws Income Tax
    Fresh appellate tax claims cannot be rejected for lack of revised return; agricultural-land exemption remitted for merits review.
❮
❯
❯❯
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:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
June 19, 2026   Case Laws GST
GST portal service and alternative remedy: visible notices defeated natural justice objections, with factual disputes sent to appeal
June 19, 2026   Case Laws GST
Premature adjudication in confiscation proceedings set aside; release and detention questions left open for final decision
June 19, 2026   Case Laws Income Tax
Legislative policy challenge to tax exemption scheme not entertained in writ jurisdiction; petitioner left to petitionary forums
June 19, 2026   Case Laws Income Tax
Faceless reassessment dispute: appeal revived, assessment stayed, and all grounds including limitation kept open during appeal.
June 19, 2026   Case Laws Income Tax
Scientifically estimated warranty provisions and disclosed security deposits cannot justify reassessment based on change of opinion.
June 19, 2026   Case Laws Income Tax
Reinsurance premium withholding tax dispute: remittances to non-resident reinsurers were not taxable in India, so no TDS arose.
June 19, 2026   Case Laws Income Tax
Mutuality and head office expenditure disputes led to remand and partial relief on branch tax deductions.
June 19, 2026   Case Laws Income Tax
Registered society taxation: maximum marginal rate rejected; income to be taxed at individual rates, TDS credit verified.
June 19, 2026   Case Laws Income Tax
Advance pricing agreement guidance curbs excessive royalty and technical fee transfer pricing adjustment in comparable transactions
June 19, 2026   Case Laws Income Tax
Reassessment jurisdiction upheld and notice service deemed under section 292BB after participation in proceedings despite prior scrutiny issue
June 19, 2026   Case Laws Income Tax
Stamp duty value addition fails where earlier agreement and prior cheque payments fix the purchase consideration.
June 19, 2026   Case Laws Income Tax
Rule 27 support and year-specific evidence defeated housing deduction disallowance for alleged allotment breach claims
June 19, 2026   Case Laws Income Tax
Section 153C limitation and third-party electronic records defeated reassessment where identity and cross-examination were lacking.
June 19, 2026   Case Laws Income Tax
Permanent establishment burden defeats taxation of offshore supply receipts where no India presence is established.
June 19, 2026   Case Laws Income Tax
Withholding tax on non-resident payments does not apply where services are rendered abroad and income is not taxable in India.
June 19, 2026   Case Laws Income Tax
Foreign tax credit cannot be denied for belated Form 67 filing; delay is only a procedural lapse.
June 19, 2026   Case Laws Income Tax
Turnover filter and receivables benchmarking in transfer pricing led to exclusion of comparables, remand, and recomputation.
June 19, 2026   Case Laws Income Tax
Allotment Date Determines Holding Period for Long-Term Capital Gain; Additional Evidence Treated as Admitted in Appeal
June 19, 2026   Case Laws Income Tax
Belated Form 10E filing cannot defeat substantive section 89 relief; verification required before denial by tax authorities
June 19, 2026   Case Laws Income Tax
Fresh appellate tax claims cannot be rejected for lack of revised return; agricultural-land exemption remitted for merits review.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Customs › 2016 › August, 2016 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Customs

Maintainability of demand after the Company wound up – l...

Pending Demands and Appeals Abated After Company Liquidation; All Related Matters Must Be Closed.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Customs August 8, 2016 Case Laws AT
Maintainability of demand after the Company wound up – liquidator appointed – company wound up – appeals abated - all matter to be closed. - AT
View Source View

Topics

Acts Income Tax
Next ➔