Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 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 ❯
    October 16, 2026   Case Laws Income Tax
    Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
    October 16, 2026   Case Laws Income Tax
    PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory...
    October 16, 2026   Case Laws Customs
    Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
    October 16, 2026   Case Laws Customs
    Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
    October 16, 2026   Case Laws Customs
    Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
    October 16, 2026   Case Laws Customs
    Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
    October 16, 2026   Case Laws Companies Law
    Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
    October 16, 2026   Case Laws IBC
    Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
    October 16, 2026   Case Laws IBC
    Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
    October 16, 2026   Case Laws IBC
    Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
    October 16, 2026   Case Laws FEMA
    FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
    October 16, 2026   Case Laws Service Tax
    Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
    October 16, 2026   Case Laws Companies Law
    Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
    October 15, 2026   Notes Income Tax
    Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
    October 15, 2026   Notes Income Tax
    Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
    October 15, 2026   Notes Customs
    Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
    October 15, 2026   Notes GST
    Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
    October 15, 2026   Notes Income Tax
    Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditio...
    October 15, 2026   Notifications Income Tax
    Principal purpose test restricts India-Mauritius treaty relief where securing the benefit was a principal arrangement purpose.
    October 15, 2026   Notifications Indian Laws
    Attached-office status establishes administrative control over ICERT while preserving its agency role under the Information Technology Act.
❮
❯
❯❯
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
October 16, 2026   Case Laws Income Tax
Excess managerial remuneration recovered by an employer may adjust later-year salary income without reopening the original salary assessment.
October 16, 2026   Case Laws Income Tax
PBDIT benchmarking addresses depreciation-driven comparability distortions, requiring recomputation alongside working-capital adjustment and statutory loss set-off verification.
October 16, 2026   Case Laws Customs
Territorial jurisdiction in customs seizure disputes follows the place where seizure and provisional-release proceedings create the cause of action.
October 16, 2026   Case Laws Customs
Knowledge of illegal import activity is essential before facilitation can support Customs Act penalties for undervaluation.
October 16, 2026   Case Laws Customs
Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced valuation.
October 16, 2026   Case Laws Customs
Section 123 presumption requires Customs to establish foreign origin before gold confiscation or penalties can follow.
October 16, 2026   Case Laws Companies Law
Compulsory share buy-outs require prior oppression findings and current valuation, requiring reconsideration when statutory conditions are unmet.
October 16, 2026   Case Laws IBC
Operational Debt Proven by Tax Records and Ledger Balance Supports Insolvency Admission Despite Invoice PIN Error
October 16, 2026   Case Laws IBC
Deposited Funds: Withdrawal entitlement followed appeal party status, requiring remittance exclusively to the eligible appellant.
October 16, 2026   Case Laws IBC
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discretion.
October 16, 2026   Case Laws FEMA
FERA evidentiary proof: doubtful recovery, inadmissible loose sheets and uncorroborated retractions cannot sustain penalties or confiscation.
October 16, 2026   Case Laws Service Tax
Joint development service-tax treatment requires contractual analysis, while reverse-charge demands need proof of qualifying services and providers.
October 16, 2026   Case Laws Companies Law
Share pledge priority protects fresh refinancing security against claims based solely on personal guarantees and negative covenants.
October 15, 2026   Notes Income Tax
Misreporting penalties for political-donation deductions require proof of a specified statutory default, not merely disallowance of the claim.
October 15, 2026   Notes Income Tax
Conditional registration under section 12AB cannot suspend tax benefits pending litigation outside the statutory grant-and-cancellation framework.
October 15, 2026   Notes Customs
Consent letters in customs reassessment waive speaking orders, not an importer's right to challenge enhanced valuation.
October 15, 2026   Notes GST
Assignment of leasehold rights may fall outside GST when the lessee completely divests its immovable-property interest.
October 15, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applied to eligible non-government employees' pending claims under statutory conditions.
October 15, 2026   Notifications Income Tax
Principal purpose test restricts India-Mauritius treaty relief where securing the benefit was a principal arrangement purpose.
October 15, 2026   Notifications Indian Laws
Attached-office status establishes administrative control over ICERT while preserving its agency role under the Information Technology Act.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Companies Law › 2018 › March, 2018 › This
Back

All Highlights

Companies Law

Compounding of offences - default in relation to filing of...

Repeated Failure to File Annual Returns Deemed Non-Compoundable u/ss 451 and 441(6) of Companies Act 2013.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Companies Law March 26, 2018 Case Laws Tri
Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for the second or subsequent occasions within a period of three years - it is non-compoundable by virtue of operation of section 451 read with section 441(6) of the Companies Act, 2013 - Tri
View Source View

Topics

Acts Income Tax
Next ➔