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 7, 2026   Case Laws IBC
    Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority dispu...
    October 7, 2026   Case Laws IBC
    Section 32A immunity protects successor companies from pre-CIRP corporate offences after approved resolution plans change management or control.
    October 7, 2026   Case Laws IBC
    Tribunal leave for proceedings against a company in liquidation is mandatory where the suit seeks joint reliefs.
    October 7, 2026   Case Laws IBC
    Locus Standi of Non-Parties Limits Recall of Resolution-Plan Implementation Orders and Supports Time Exclusion for Delayed Possession
    October 7, 2026   Case Laws IBC
    Shareholder standing in resolution-plan appeals excludes challenges based solely on shareholding, and unsupported fraud claims cannot cure the defect.
    October 7, 2026   Case Laws Service Tax
    Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
    October 7, 2026   Case Laws Indian Laws
    Parallel Criminal Acquittal Does Not Defeat Independently Acknowledged Cheque Liability or Statutory Presumptions in Dishonour Proceedings
    October 7, 2026   Case Laws GST
    Statutory GST Appeal Channels Challenges to Consolidated Notices into Appellate Review Rather Than Writ Adjudication
    October 7, 2026   Case Laws GST
    Anticipatory bail after CGST summons remains maintainable, but requires circumstances justifying pre-arrest protection during investigation.
    October 7, 2026   Case Laws GST
    Show-cause notice service is mandatory before ex parte GST demand; non-service requires fresh adjudication after a hearing.
    October 7, 2026   Case Laws GST
    Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.
    October 7, 2026   Case Laws GST
    GST on compulsory acquisition of immovable property cannot be deducted because expropriation is not a taxable supply.
    October 7, 2026   Case Laws GST
    Statutory delay-condonation limits restrict GST appellate jurisdiction, while restored registrations render departmental challenges infructuous after ...
    October 7, 2026   Case Laws Income Tax
    Notional Rental Income Excluded for Unsold Flats That Remain Legally Unoccupiable Without an Occupancy Certificate
    October 7, 2026   Case Laws Income Tax
    Company-funded jewellery held for safekeeping does not constitute a cash loan or deposit, making the related penalty unsustainable.
    October 7, 2026   Case Laws Income Tax
    Jurisdiction over amalgamating companies fails when TDS orders target entities that ceased to exist after notified amalgamation.
    October 7, 2026   Case Laws Income Tax
    Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
    October 7, 2026   Case Laws Income Tax
    Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
    October 7, 2026   Case Laws Income Tax
    Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
    October 7, 2026   Case Laws Income Tax
    Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted
❮
❯
❯❯
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 7, 2026   Case Laws IBC
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority disputes.
October 7, 2026   Case Laws IBC
Section 32A immunity protects successor companies from pre-CIRP corporate offences after approved resolution plans change management or control.
October 7, 2026   Case Laws IBC
Tribunal leave for proceedings against a company in liquidation is mandatory where the suit seeks joint reliefs.
October 7, 2026   Case Laws IBC
Locus Standi of Non-Parties Limits Recall of Resolution-Plan Implementation Orders and Supports Time Exclusion for Delayed Possession
October 7, 2026   Case Laws IBC
Shareholder standing in resolution-plan appeals excludes challenges based solely on shareholding, and unsupported fraud claims cannot cure the defect.
October 7, 2026   Case Laws Service Tax
Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
October 7, 2026   Case Laws Indian Laws
Parallel Criminal Acquittal Does Not Defeat Independently Acknowledged Cheque Liability or Statutory Presumptions in Dishonour Proceedings
October 7, 2026   Case Laws GST
Statutory GST Appeal Channels Challenges to Consolidated Notices into Appellate Review Rather Than Writ Adjudication
October 7, 2026   Case Laws GST
Anticipatory bail after CGST summons remains maintainable, but requires circumstances justifying pre-arrest protection during investigation.
October 7, 2026   Case Laws GST
Show-cause notice service is mandatory before ex parte GST demand; non-service requires fresh adjudication after a hearing.
October 7, 2026   Case Laws GST
Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.
October 7, 2026   Case Laws GST
GST on compulsory acquisition of immovable property cannot be deducted because expropriation is not a taxable supply.
October 7, 2026   Case Laws GST
Statutory delay-condonation limits restrict GST appellate jurisdiction, while restored registrations render departmental challenges infructuous after implementation.
October 7, 2026   Case Laws Income Tax
Notional Rental Income Excluded for Unsold Flats That Remain Legally Unoccupiable Without an Occupancy Certificate
October 7, 2026   Case Laws Income Tax
Company-funded jewellery held for safekeeping does not constitute a cash loan or deposit, making the related penalty unsustainable.
October 7, 2026   Case Laws Income Tax
Jurisdiction over amalgamating companies fails when TDS orders target entities that ceased to exist after notified amalgamation.
October 7, 2026   Case Laws Income Tax
Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
October 7, 2026   Case Laws Income Tax
Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
October 7, 2026   Case Laws Income Tax
Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
October 7, 2026   Case Laws Income Tax
Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2018 › October, 2018 › This
Back

All Highlights

GST

Profiteering - benefit of reduction in the GST rates not passed...

Court Finds Insufficient Evidence Against Amway Business Owners in GST Profiteering Case.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST October 31, 2018 Case Laws NAPA
Profiteering - benefit of reduction in the GST rates not passed to customers - Amway Business Owners (ABOs). - Petitioner could not establish profiteering for want of cogent and reliable evidence
View Source View

Topics

Acts Income Tax
Next ➔