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 9, 2026   Case Laws GST
    GST refund deficiency memos must specify exact defects; vague RFD-03 notices cannot sustain rejection of refund claims
    June 9, 2026   Case Laws GST
    Alternate remedy and natural justice limits kept the writ challenge to a CGST adjudication order out of writ jurisdiction
    June 9, 2026   Case Laws GST
    Writ jurisdiction and alternative remedy in GST disputes: factual issues and no natural justice breach sent parties to appeal
    June 9, 2026   Case Laws Income Tax
    Mandatory pre-cognizance hearing under BNSS applies when cognizance is taken after commencement, vitiating orders without notice.
    June 9, 2026   Case Laws Income Tax
    Site restoration deduction upheld; reassessment quashed for lack of reasons and notice beyond limitation
    June 9, 2026   Case Laws Income Tax
    Retrospective reassessment amendment kept notice challenges open on remand, with liberty to contest the new provision.
    June 9, 2026   Case Laws Income Tax
    Decretal interest as judgment debt cannot be subjected to TDS deduction by the judgment debtor absent decree authorisation.
    June 9, 2026   Case Laws Income Tax
    Compensatory interest for wrongful retention of seized KVPs and IVPs allowed until release, with simple interest on arrears.
    June 9, 2026   Case Laws Income Tax
    Co-operative bank TDS exemption turned on binding CBDT note, while the restrictive proviso survived constitutional challenge.
    June 9, 2026   Case Laws Income Tax
    Black Money Act limitation and TOLA extensions: assessment quashed as time-barred because the notifications did not apply.
    June 9, 2026   Case Laws Income Tax
    Royalty and FIS/FTS treatment of database recharge and seconded employee reimbursements under India-USA DTAA held non-taxable
    June 9, 2026   Case Laws Income Tax
    Article 8 shipping receipts from feeder vessels and slot hire held covered by the DTAA, not separately taxed.
    June 9, 2026   Case Laws Income Tax
    Arrears of superannuation fund perquisites qualify for salary relief, and Rule 21A applies to the claim.
    June 9, 2026   Case Laws Income Tax
    Burden of proof in penalty cases defeats cash-loan penalties based only on third-party seized papers
    June 9, 2026   Case Laws Income Tax
    Royalty and management support service adjustments fail where costs were recovered and aggregated TNMM benchmarking applied.
    June 9, 2026   Case Laws Income Tax
    Transfer pricing adjustments remanded for fresh review of intra-group services, sensor assembling method and comparables analysis
    June 9, 2026   Case Laws Income Tax
    Foreign asset disclosure in a substituted return can defeat penalty for an earlier omission when assessment accepts it.
    June 9, 2026   Case Laws Income Tax
    Comparability filters in TNMM require upfront R&D screening and broadly similar turnover scales for software services.
    June 9, 2026   Case Laws Income Tax
    Functional comparability in wholesale auto-component trading excludes retail and after-sales comparables, deleting transfer pricing adjustments
    June 9, 2026   Case Laws Income Tax
    Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
❮
❯
❯❯
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 9, 2026   Case Laws GST
GST refund deficiency memos must specify exact defects; vague RFD-03 notices cannot sustain rejection of refund claims
June 9, 2026   Case Laws GST
Alternate remedy and natural justice limits kept the writ challenge to a CGST adjudication order out of writ jurisdiction
June 9, 2026   Case Laws GST
Writ jurisdiction and alternative remedy in GST disputes: factual issues and no natural justice breach sent parties to appeal
June 9, 2026   Case Laws Income Tax
Mandatory pre-cognizance hearing under BNSS applies when cognizance is taken after commencement, vitiating orders without notice.
June 9, 2026   Case Laws Income Tax
Site restoration deduction upheld; reassessment quashed for lack of reasons and notice beyond limitation
June 9, 2026   Case Laws Income Tax
Retrospective reassessment amendment kept notice challenges open on remand, with liberty to contest the new provision.
June 9, 2026   Case Laws Income Tax
Decretal interest as judgment debt cannot be subjected to TDS deduction by the judgment debtor absent decree authorisation.
June 9, 2026   Case Laws Income Tax
Compensatory interest for wrongful retention of seized KVPs and IVPs allowed until release, with simple interest on arrears.
June 9, 2026   Case Laws Income Tax
Co-operative bank TDS exemption turned on binding CBDT note, while the restrictive proviso survived constitutional challenge.
June 9, 2026   Case Laws Income Tax
Black Money Act limitation and TOLA extensions: assessment quashed as time-barred because the notifications did not apply.
June 9, 2026   Case Laws Income Tax
Royalty and FIS/FTS treatment of database recharge and seconded employee reimbursements under India-USA DTAA held non-taxable
June 9, 2026   Case Laws Income Tax
Article 8 shipping receipts from feeder vessels and slot hire held covered by the DTAA, not separately taxed.
June 9, 2026   Case Laws Income Tax
Arrears of superannuation fund perquisites qualify for salary relief, and Rule 21A applies to the claim.
June 9, 2026   Case Laws Income Tax
Burden of proof in penalty cases defeats cash-loan penalties based only on third-party seized papers
June 9, 2026   Case Laws Income Tax
Royalty and management support service adjustments fail where costs were recovered and aggregated TNMM benchmarking applied.
June 9, 2026   Case Laws Income Tax
Transfer pricing adjustments remanded for fresh review of intra-group services, sensor assembling method and comparables analysis
June 9, 2026   Case Laws Income Tax
Foreign asset disclosure in a substituted return can defeat penalty for an earlier omission when assessment accepts it.
June 9, 2026   Case Laws Income Tax
Comparability filters in TNMM require upfront R&D screening and broadly similar turnover scales for software services.
June 9, 2026   Case Laws Income Tax
Functional comparability in wholesale auto-component trading excludes retail and after-sales comparables, deleting transfer pricing adjustments
June 9, 2026   Case Laws Income Tax
Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim remanded.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › VAT and Sales Tax › 2016 › September, 2016 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
VAT and Sales Tax

Restriction on input tax credit - Such a provision cannot have...

Input Tax Credit Restriction Cannot Be Applied Retroactively; Protects Dealers' Vested Rights from 2007 to 2010 Transactions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

VAT and Sales Tax September 11, 2016 Case Laws SC
Restriction on input tax credit - Such a provision cannot have retrospective effect, more so, when vested right had accrued in favour of these dealers in respect of purchases and sales made between January 01, 2007 to August 19, 2010. - SC
View Source View

Topics

Acts Income Tax
Next ➔