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
    July 31, 2026   Case LawsIncome Tax
    Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
    July 31, 2026   Case LawsIncome Tax
    Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
    July 31, 2026   Case LawsIncome Tax
    Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
    July 31, 2026   Case LawsIncome Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
    July 31, 2026   Case LawsIncome Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
    July 31, 2026   Case LawsIncome Tax
    Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
    July 31, 2026   Case LawsIncome Tax
    Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
    July 31, 2026   Case LawsIncome Tax
    Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
    July 31, 2026   Case LawsIncome Tax
    Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
    July 31, 2026   Case LawsIncome Tax
    Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
    July 31, 2026   Case LawsIncome Tax
    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
    July 31, 2026   Case LawsIncome Tax
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case LawsCustoms
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    July 31, 2026   Case LawsCustoms
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
    July 31, 2026   Case LawsFEMA
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
    July 31, 2026   Case LawsMoney Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prim...
    July 31, 2026   Case LawsMoney Laundering
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
    July 31, 2026   Case LawsCentral Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case LawsCentral Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claim...
    July 31, 2026   Case LawsIndian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
❮
❯
❯❯
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
    July 31, 2026   Case Laws Income Tax
    Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy.
    July 31, 2026   Case Laws Income Tax
    Interim release of seized cash preserved pending tax and title determination, with safeguards preventing prejudice to the claimant.
    July 31, 2026   Case Laws Income Tax
    Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
    July 31, 2026   Case Laws Income Tax
    Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent establishment.
    July 31, 2026   Case Laws Income Tax
    Tax-transparent partnership treaty entitlement is assessed partner by partner, while legal-service receipts are not technical-service fees.
    July 31, 2026   Case Laws Income Tax
    Rural agricultural land exclusion shields enhanced acquisition compensation and section 28 interest when the land is not a capital asset.
    July 31, 2026   Case Laws Income Tax
    Trust character follows dominant objects and activities, supporting charitable registration and approval despite incidental religious expenditure.
    July 31, 2026   Case Laws Income Tax
    Scrutiny notice format defects are curable where statutory requirements are met and the taxpayer suffers no prejudice.
    July 31, 2026   Case Laws Income Tax
    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
    July 31, 2026   Case Laws Income Tax
    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
    July 31, 2026   Case Laws Customs
    Special vehicles confined to enclosed premises fall outside motor vehicle regulation where they are not adapted for road use.
    July 31, 2026   Case Laws Customs
    Customs valuation disputes must be appealed to the Supreme Court, leaving the High Court without appellate jurisdiction.
    July 31, 2026   Case Laws FEMA
    Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained breaches.
    July 31, 2026   Case Laws Money Laundering
    Writ maintainability despite alternative remedies permits scrutiny of arbitrary money-laundering initiation, but account-freezing relief requires prima facie justification.
    July 31, 2026   Case Laws Money Laundering
    Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed dues.
    July 31, 2026   Case Laws Central Excise
    Personal liberty in economic-offence bail requires compelling custody justification; bail granted where the triple test was unmet.
    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Service Tax › 2019 › February, 2019 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Service Tax

      Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return...

      Non-filing of ST-3 Returns: Penalty u/s 78 Set Aside, Sections 70 and 77 Penalties Upheld.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Service TaxFebruary 9, 2019Case LawsAT
      Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is corroborated with other evidences of malafide intention - Penalty u/s 78 set aside - however, penalty u/s 70 and 77 confirmed.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔