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 12, 2026   Case Laws GST
    Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
    October 12, 2026   Case Laws GST
    Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
    October 12, 2026   Case Laws GST
    Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.
    October 12, 2026   Case Laws GST
    Parallel GST proceedings for the same goods are impermissible, while delayed manual invoices cannot cure transit-documentation breaches.
    October 12, 2026   Case Laws GST
    Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
    October 12, 2026   Case Laws GST
    Statutory delay limits in GST registration appeals cannot be bypassed, but restored registrations can render departmental challenges infructuous.
    October 12, 2026   Case Laws Income Tax
    Voluntary tax-demand payments by a partnership firm were not recoverable where departmental notice of reconstitution was unproved.
    October 12, 2026   Case Laws Income Tax
    Cryptocurrency trading disclosure in business income defeats reassessment based solely on alleged non-disclosure under a separate income head.
    October 12, 2026   Case Laws Income Tax
    Wrongful PAN-bank account linkage invalidates tax assessment, penalties and demand where company transactions are not attributable to taxpayer.
    October 12, 2026   Case Laws Income Tax
    Condonation of re-presentation delay requires a bona fide, coherent explanation; administrative workload alone cannot establish sufficient cause.
    October 12, 2026   Case Laws Income Tax
    Locus standi limits an Additional Director's personal challenge where search and seizure authorisation is directed solely against the company.
    October 12, 2026   Case Laws Income Tax
    Refund adjustment during an unconditional stay is improper, while pending stay applications limit coercive recovery to permitted retention.
    October 12, 2026   Case Laws Income Tax
    Chit subscriber default deductions permit bad-debt or business-loss treatment, alongside revenue royalty and surplus-fund interest relief.
    October 12, 2026   Case Laws Income Tax
    Assessment limitation after a quashed special audit begins on digital-order receipt, rendering later audit action jurisdictionally invalid.
    October 12, 2026   Case Laws Income Tax
    Faceless assessment requires consideration of capital-gains evidence before adding gross sale proceeds as taxable gains.
    October 12, 2026   Case Laws Income Tax
    Section 68 cash-credit burden requires proof of loan creditors' identity, capacity, and genuine advances to avoid unexplained-income additions.
    October 12, 2026   Case Laws Income Tax
    TDS on compulsory acquisition compensation is impermissible, requiring release of amounts withheld from land-losers' compensation.
    October 12, 2026   Case Laws Income Tax
    Transfer pricing boundaries require genuine separate services, aggregated linked placements, and proper profit-split analysis for branch dealings.
    October 12, 2026   Case Laws Income Tax
    Exempt-income disallowance excludes concessional taxable income, mutual receipts, and investments funded by sufficient interest-free own funds.
    October 12, 2026   Case Laws Income Tax
    Block-of-assets depreciation prevents individual asset valuation on sale where the commercial block continues and its WDV exceeds consideration.
❮
❯
❯❯
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 12, 2026   Case Laws GST
Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
October 12, 2026   Case Laws GST
Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
October 12, 2026   Case Laws GST
Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.
October 12, 2026   Case Laws GST
Parallel GST proceedings for the same goods are impermissible, while delayed manual invoices cannot cure transit-documentation breaches.
October 12, 2026   Case Laws GST
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a physical DIN.
October 12, 2026   Case Laws GST
Statutory delay limits in GST registration appeals cannot be bypassed, but restored registrations can render departmental challenges infructuous.
October 12, 2026   Case Laws Income Tax
Voluntary tax-demand payments by a partnership firm were not recoverable where departmental notice of reconstitution was unproved.
October 12, 2026   Case Laws Income Tax
Cryptocurrency trading disclosure in business income defeats reassessment based solely on alleged non-disclosure under a separate income head.
October 12, 2026   Case Laws Income Tax
Wrongful PAN-bank account linkage invalidates tax assessment, penalties and demand where company transactions are not attributable to taxpayer.
October 12, 2026   Case Laws Income Tax
Condonation of re-presentation delay requires a bona fide, coherent explanation; administrative workload alone cannot establish sufficient cause.
October 12, 2026   Case Laws Income Tax
Locus standi limits an Additional Director's personal challenge where search and seizure authorisation is directed solely against the company.
October 12, 2026   Case Laws Income Tax
Refund adjustment during an unconditional stay is improper, while pending stay applications limit coercive recovery to permitted retention.
October 12, 2026   Case Laws Income Tax
Chit subscriber default deductions permit bad-debt or business-loss treatment, alongside revenue royalty and surplus-fund interest relief.
October 12, 2026   Case Laws Income Tax
Assessment limitation after a quashed special audit begins on digital-order receipt, rendering later audit action jurisdictionally invalid.
October 12, 2026   Case Laws Income Tax
Faceless assessment requires consideration of capital-gains evidence before adding gross sale proceeds as taxable gains.
October 12, 2026   Case Laws Income Tax
Section 68 cash-credit burden requires proof of loan creditors' identity, capacity, and genuine advances to avoid unexplained-income additions.
October 12, 2026   Case Laws Income Tax
TDS on compulsory acquisition compensation is impermissible, requiring release of amounts withheld from land-losers' compensation.
October 12, 2026   Case Laws Income Tax
Transfer pricing boundaries require genuine separate services, aggregated linked placements, and proper profit-split analysis for branch dealings.
October 12, 2026   Case Laws Income Tax
Exempt-income disallowance excludes concessional taxable income, mutual receipts, and investments funded by sufficient interest-free own funds.
October 12, 2026   Case Laws Income Tax
Block-of-assets depreciation prevents individual asset valuation on sale where the commercial block continues and its WDV exceeds consideration.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST - States › 2018 › July, 2018 › This
Back

All Highlights

GST - States

Supply of goods or services or both between related persons or...

Section 25: GST Applies to Transactions Between Related Parties in Business, Even Without Consideration.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST - States July 16, 2018 Circulars
Supply of goods or services or both between related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of business, even if, without consideration, attracts GST.
View Source View

Topics

Acts Income Tax
Next ➔