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
╳
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
    August 3, 2026   Case LawsCompanies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case LawsIBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
    August 3, 2026   Case LawsFEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
    August 3, 2026   Case LawsMoney Laundering
    Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
    August 3, 2026   Case LawsIndian Laws
    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    August 3, 2026   Case LawsIndian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case LawsIndian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   NotificationsIncome Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
    August 1, 2026   CircularsSEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
    August 1, 2026   Case LawsIndian Laws
    Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
    August 1, 2026   Case LawsGST
    Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective applic...
    August 1, 2026   Case LawsGST
    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
    August 1, 2026   Case LawsGST
    Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
    August 1, 2026   Case LawsGST
    Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
    August 1, 2026   Case LawsGST
    Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
    August 1, 2026   Case LawsGST
    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    August 1, 2026   Case LawsGST
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    August 1, 2026   Case LawsGST
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    August 1, 2026   Case LawsGST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case LawsGST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.
❮
❯
❯❯
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
    August 3, 2026   Case Laws Companies Law
    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    August 3, 2026   Case Laws IBC
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of valid prior liquidation steps.
    August 3, 2026   Case Laws FEMA
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
    August 3, 2026   Case Laws Money Laundering
    Medical bail request dismissed as the High Court application remained pending, with assurances of necessary treatment in custody.
    August 3, 2026   Case Laws Indian Laws
    Public-law scrutiny of banking fraud caution lists bars blacklisting advocates for alleged negligence without fraud or disciplinary process.
    August 3, 2026   Case Laws Indian Laws
    Mandatory pre-summoning inquiry may be met by affidavit and documents; cheque-liability presumptions require disputed defences to face trial.
    August 3, 2026   Case Laws Indian Laws
    Cheque execution presumptions sustain liability where repayment remains unproved, including for security cheques and account-closed dishonour.
    August 1, 2026   Notifications Income Tax
    Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditions.
    August 1, 2026   Circulars SEBI
    Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchanged.
    August 1, 2026   Case Laws Indian Laws
    Cheque-dishonour liability remains personal: non-signatory spouse cannot be vicariously prosecuted for a sole proprietorship's dishonoured cheque.
    August 1, 2026   Case Laws GST
    Vested appellate rights protect pending penalty proceedings from later pre-deposit conditions unless legislation clearly requires retrospective application.
    August 1, 2026   Case Laws GST
    Regular bail in alleged input tax credit fraud granted after investigation concluded and evidence remained in departmental custody.
    August 1, 2026   Case Laws GST
    Proportionality in GST registration cancellation requires an opportunity to file pending returns and pay statutory dues before restoration.
    August 1, 2026   Case Laws GST
    Personal hearing in GST adjudication remains mandatory; inadequate notice and an unreasoned adverse order require fresh determination.
    August 1, 2026   Case Laws GST
    Adequate hearing before ex parte tax assessment requires fresh assessment after consequential demand and bank-account attachment are set aside.
    August 1, 2026   Case Laws GST
    Garnishee recovery requires prior adjudication, consideration of taxpayer replies, and a personal hearing before coercive recovery proceeds.
    August 1, 2026   Case Laws GST
    GST portal-only service of notices and orders is invalid when rules do not prescribe it as a service mode.
    August 1, 2026   Case Laws GST
    Show cause notice limits GST demand grounds; wrong-head IGST payment may be appropriated against CGST and SGST liabilities.
    August 1, 2026   Case Laws GST
    Transitional GST credit must be examined by GST authorities, while VAT authorities cannot recover tax, interest or penalties.
    August 1, 2026   Case Laws GST
    Section 73 notice timing does not require a three-month notice-to-order gap; inconsistent tax assessments require fresh consideration.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2017 › August, 2017 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Penalty u/s 273-D - violation of Section 269-SS - The contention...

      Court Upholds Penalty for Cash Transaction Violation u/s 269-SS of Income Tax Act.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxAugust 21, 2017Case LawsHC
      Penalty u/s 273-D - violation of Section 269-SS - The contention that the said entries are not in the nature of the loan or deposit on the face of it are not acceptable for the reason that once any amount has been received by the assessee and the same is shown to have been received in its books of accounts, it partakes the nature of the deposit - HC
      View Source View

      Topics

      ActsIncome Tax
      Next ➔