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
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 ✕
🔎 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
    June 24, 2026   Case LawsCompanies Law
    Registrar's scrutiny is ministerial, and maintainability of a company petition must be decided by the Bench.
    June 24, 2026   Case LawsIBC
    Personal guarantor liability survives without a separate guarantee deed when loan documents establish surety status
    June 24, 2026   Case LawsIndian Laws
    Cheque dishonour claims require valid drawer notice and proof of loan capacity before presumptions can sustain conviction
    June 24, 2026   Case LawsIndian Laws
    Fabricated business arrangement evidence defeats cheque defence, and statutory presumption under Section 138 is restored after acquittal set aside
    June 23, 2026   NotificationsFEMA
    SNRR account rules expanded to cover IFSC branches, transfer pathways, and purpose-based non-resident transactions.
    June 23, 2026   CircularsGST - States
    Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
    June 23, 2026   Case LawsGST
    Manufacture test under GST classification keeps lightly processed tobacco in unmanufactured category, cancelling reclassification and demand
    June 23, 2026   Case LawsIncome Tax
    Delay Condonation and BSNL VRS Exemption: fresh claim allowed and compensation treated as retrenchment compensation
    June 23, 2026   Case LawsIncome Tax
    Independent personal services under India-Germany DTAA prevail over fees for technical services; receipts not taxable in India
    June 23, 2026   Case LawsCustoms
    Residual penalty under Customs law cannot replace specific broker regulations, and penalty for alleged breach was set aside.
    June 23, 2026   Case LawsFEMA
    FERA show-cause notices after repeal were quashed for lack of jurisdiction under the FEMA savings scheme
    June 23, 2026   Case LawsGST
    Composite show cause notices covering multiple assessment years are unsustainable; separate notices and limitation exclusion follow.
    June 23, 2026   Case LawsIncome Tax
    Advertising contract classification for Google AdWords payments prevailed over technical services treatment, so Section 194C TDS applied.
    June 23, 2026   Case LawsIncome Tax
    Cost-to-cost reimbursements and LIBOR-based receivables interest were accepted, with withholding and transfer pricing additions deleted.
    June 23, 2026   Case LawsIncome Tax
    Discounted cash flow share premium valuation and no-exempt-income rule: additions deleted, with prospective amendment held inapplicable
    June 23, 2026   Case LawsIncome Tax
    Territorial jurisdiction of Assessing Officer: notice by a non-jurisdictional officer held invalid, assessments quashed.
    June 23, 2026   Case LawsIncome Tax
    Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
    June 23, 2026   Case LawsIncome Tax
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    June 23, 2026   Case LawsIncome Tax
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    June 23, 2026   Case LawsIncome Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
❮
❯
❯❯
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
    June 24, 2026   Case Laws Companies Law
    Registrar's scrutiny is ministerial, and maintainability of a company petition must be decided by the Bench.
    June 24, 2026   Case Laws IBC
    Personal guarantor liability survives without a separate guarantee deed when loan documents establish surety status
    June 24, 2026   Case Laws Indian Laws
    Cheque dishonour claims require valid drawer notice and proof of loan capacity before presumptions can sustain conviction
    June 24, 2026   Case Laws Indian Laws
    Fabricated business arrangement evidence defeats cheque defence, and statutory presumption under Section 138 is restored after acquittal set aside
    June 23, 2026   Notifications FEMA
    SNRR account rules expanded to cover IFSC branches, transfer pathways, and purpose-based non-resident transactions.
    June 23, 2026   Circulars GST - States
    Haryana GST adds postal intimation for show cause notices and demand orders while deeming portal service as receipt.
    June 23, 2026   Case Laws GST
    Manufacture test under GST classification keeps lightly processed tobacco in unmanufactured category, cancelling reclassification and demand
    June 23, 2026   Case Laws Income Tax
    Delay Condonation and BSNL VRS Exemption: fresh claim allowed and compensation treated as retrenchment compensation
    June 23, 2026   Case Laws Income Tax
    Independent personal services under India-Germany DTAA prevail over fees for technical services; receipts not taxable in India
    June 23, 2026   Case Laws Customs
    Residual penalty under Customs law cannot replace specific broker regulations, and penalty for alleged breach was set aside.
    June 23, 2026   Case Laws FEMA
    FERA show-cause notices after repeal were quashed for lack of jurisdiction under the FEMA savings scheme
    June 23, 2026   Case Laws GST
    Composite show cause notices covering multiple assessment years are unsustainable; separate notices and limitation exclusion follow.
    June 23, 2026   Case Laws Income Tax
    Advertising contract classification for Google AdWords payments prevailed over technical services treatment, so Section 194C TDS applied.
    June 23, 2026   Case Laws Income Tax
    Cost-to-cost reimbursements and LIBOR-based receivables interest were accepted, with withholding and transfer pricing additions deleted.
    June 23, 2026   Case Laws Income Tax
    Discounted cash flow share premium valuation and no-exempt-income rule: additions deleted, with prospective amendment held inapplicable
    June 23, 2026   Case Laws Income Tax
    Territorial jurisdiction of Assessing Officer: notice by a non-jurisdictional officer held invalid, assessments quashed.
    June 23, 2026   Case Laws Income Tax
    Adequate enquiry bars revision under section 263 where trust advance to a specified person was examined
    June 23, 2026   Case Laws Income Tax
    Cross-examination and corroboration defeat penalty for alleged cash loan based only on third-party statements and loose papers.
    June 23, 2026   Case Laws Income Tax
    Under-reporting penalty and 14A disallowance deleted where the notice was wrongly framed and no exempt income existed
    June 23, 2026   Case Laws Income Tax
    Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be followed.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Customs › 2019 › February, 2019 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      Release of confiscated goods subsequently warehoused - the...

      Petition for Release of Confiscated Goods Denied as Items No Longer Exist, Cannot Grant Requested Relief.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsFebruary 22, 2019Case LawsHC
      Release of confiscated goods subsequently warehoused - the present petition seeking relief of release of goods which are no longer in existence cannot be granted
      View Source View

      Topics

      ActsIncome Tax
      Next ➔