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]

✆ To Call / Whatsapp, 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 27, 2026   Case Laws Income Tax
    Composite residential houses can qualify for Section 54F despite separate flat registrations, subject to proof of functional interconnection.
    October 27, 2026   Case Laws Income Tax
    Section 43CB excludes self-developed projects undertaken and sold at the developer's own commercial risk, preserving project-completion accounting.
    October 27, 2026   Case Laws Income Tax
    Section 54G relief in MAT computation remains available despite an omitted MAT claim and a return filed within extended time.
    October 27, 2026   Case Laws Income Tax
    Rule 46A additional evidence requires merits-based review, while unfinalised penalty challenges remain premature and interest is consequential.
    October 27, 2026   Case Laws Income Tax
    Transfer-pricing references require actual non-disclosure in Form 3CEB; reported CCD interest cannot support a consequential adjustment.
    October 27, 2026   Case Laws Income Tax
    TNMM functional comparability permits revising initial comparable selections, excluding manufacturers from trader benchmarking and recalculating arm's...
    October 27, 2026   Case Laws Income Tax
    Arm's length interest on rupee NCDs requires PLR comparability, rejecting unsupported EBLR benchmarks for fixed-rate instruments.
    October 27, 2026   Case Laws Income Tax
    Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
    October 27, 2026   Case Laws Benami Property
    Benami cash routing through third-party accounts can support attachment, limited after tax payments and prescribed bond deposits.
    October 27, 2026   Case Laws Customs
    MRP/RSP valuation applied to packaged educational software lacking the mandatory non-retail-sale declaration, sustaining differential duty and penalti...
    October 27, 2026   Case Laws Customs
    Customs valuation safeguards bar NIDB-based enhancement without disclosed comparable-import data and evidence of deliberate misdeclaration.
    October 27, 2026   Case Laws Customs
    Transferable DFIA exemptions cover generic SION inputs, while Public Notice-only caps and actual-user restrictions cannot deny benefits.
    October 27, 2026   Case Laws Customs
    Rectification of advance rulings cannot waive express customs exemption conditions for repair and re-export by DTA units.
    October 27, 2026   Case Laws IBC
    Committee-approved resolution plans remain binding pending approval, preventing withdrawal merely because the corporate debtor's financial position im...
    October 27, 2026   Case Laws IBC
    Settlement arrangements do not extinguish operational debt where payment obligations survive and property terms only secure repayment.
    October 27, 2026   Case Laws Money Laundering
    Predicate scheduled offence requirement renders PMLA proceedings unsustainable when the sole underlying FIR is quashed.
    October 27, 2026   Case Laws Money Laundering
    Bail in money-laundering prosecution refused where audit evidence supported alleged fund diversion and counsel absences contributed to trial delay.
    October 27, 2026   Case Laws Service Tax
    Transitional service-tax refunds for unprovided services escape relevant-date limitation, requiring cash payment subject to unjust enrichment.
    October 27, 2026   Case Laws Indian Laws
    Equitable settlement of assigned debt requires additional payment, releases securities and guarantees, and concludes related recovery and insolvency p...
    October 27, 2026   Case Laws Indian Laws
    Rebuttable cheque-liability presumptions shift proof of legally enforceable debt once a probable defence is established.
❮
❯
❯❯
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 27, 2026   Case Laws Income Tax
Composite residential houses can qualify for Section 54F despite separate flat registrations, subject to proof of functional interconnection.
October 27, 2026   Case Laws Income Tax
Section 43CB excludes self-developed projects undertaken and sold at the developer's own commercial risk, preserving project-completion accounting.
October 27, 2026   Case Laws Income Tax
Section 54G relief in MAT computation remains available despite an omitted MAT claim and a return filed within extended time.
October 27, 2026   Case Laws Income Tax
Rule 46A additional evidence requires merits-based review, while unfinalised penalty challenges remain premature and interest is consequential.
October 27, 2026   Case Laws Income Tax
Transfer-pricing references require actual non-disclosure in Form 3CEB; reported CCD interest cannot support a consequential adjustment.
October 27, 2026   Case Laws Income Tax
TNMM functional comparability permits revising initial comparable selections, excluding manufacturers from trader benchmarking and recalculating arm's length margins.
October 27, 2026   Case Laws Income Tax
Arm's length interest on rupee NCDs requires PLR comparability, rejecting unsupported EBLR benchmarks for fixed-rate instruments.
October 27, 2026   Case Laws Income Tax
Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding payments.
October 27, 2026   Case Laws Benami Property
Benami cash routing through third-party accounts can support attachment, limited after tax payments and prescribed bond deposits.
October 27, 2026   Case Laws Customs
MRP/RSP valuation applied to packaged educational software lacking the mandatory non-retail-sale declaration, sustaining differential duty and penalties.
October 27, 2026   Case Laws Customs
Customs valuation safeguards bar NIDB-based enhancement without disclosed comparable-import data and evidence of deliberate misdeclaration.
October 27, 2026   Case Laws Customs
Transferable DFIA exemptions cover generic SION inputs, while Public Notice-only caps and actual-user restrictions cannot deny benefits.
October 27, 2026   Case Laws Customs
Rectification of advance rulings cannot waive express customs exemption conditions for repair and re-export by DTA units.
October 27, 2026   Case Laws IBC
Committee-approved resolution plans remain binding pending approval, preventing withdrawal merely because the corporate debtor's financial position improves.
October 27, 2026   Case Laws IBC
Settlement arrangements do not extinguish operational debt where payment obligations survive and property terms only secure repayment.
October 27, 2026   Case Laws Money Laundering
Predicate scheduled offence requirement renders PMLA proceedings unsustainable when the sole underlying FIR is quashed.
October 27, 2026   Case Laws Money Laundering
Bail in money-laundering prosecution refused where audit evidence supported alleged fund diversion and counsel absences contributed to trial delay.
October 27, 2026   Case Laws Service Tax
Transitional service-tax refunds for unprovided services escape relevant-date limitation, requiring cash payment subject to unjust enrichment.
October 27, 2026   Case Laws Indian Laws
Equitable settlement of assigned debt requires additional payment, releases securities and guarantees, and concludes related recovery and insolvency proceedings.
October 27, 2026   Case Laws Indian Laws
Rebuttable cheque-liability presumptions shift proof of legally enforceable debt once a probable defence is established.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

GST

Profiteering - 'Bathing Bar' and 'Instant Drink Powder 50 Gms. -...

Profiteering Allegations Dismissed: Price Reductions on 'Bathing Bar' and 'Instant Drink Powder' Exceed ITC Benefits.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST November 21, 2018 Case Laws NAPA
Profiteering - 'Bathing Bar' and 'Instant Drink Powder 50 Gms. - Since the reduction in the base prices of these products is more than the additional ITC eligible thereon, the allegation of profiteering is not established.
View Source View

Topics

Acts Income Tax
Next ➔