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 19, 2026   Case LawsService Tax
    Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
    June 19, 2026   Case LawsService Tax
    Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
    June 19, 2026   Case LawsVAT / Sales Tax
    Quashing of criminal proceedings fails where fiscal records and witness material disclose a prima facie case of deception and fraud.
    June 19, 2026   Case LawsIndian Laws
    Narrow revisional review in cheque dishonour cases leaves concurrent conviction, presumptions, and compensation intact on admitted cheque execution
    June 18, 2026   NotificationsCustoms
    Customs jurisdiction amended to revise airport and district coverage for Mumbai and adjoining areas under the notification.
    June 18, 2026   CircularsIBC
    IBC valuation guidelines set documentation, report content and coordinating valuer duties for asset-class and integrated corporate debtor valuation.
    June 18, 2026   CircularsSEBI
    Retention of AIF winding-up proceeds and 'Inoperative Fund' status clarified for pending liabilities and reporting obligations
    June 18, 2026   Case LawsGST
    Regular bail in GST fake invoicing case turns on lack of conclusive proof of proprietorship and conscious involvement.
    June 18, 2026   Case LawsGST
    Form 26AS-based service tax demand fails where taxability is not independently examined and extended limitation lacks statutory findings.
    June 18, 2026   Case LawsGST
    GST registration restoration for non-filing turns on filing pending returns and paying dues with interest and late fee.
    June 18, 2026   Case LawsGST
    Condonation of delay in GST appeal upheld where pre-deposit counted as substantial compliance and garnishee recovery continued pending appeal.
    June 18, 2026   Case LawsGST
    Input Tax Credit on QIP funding allowed only for borrowings repaid for business operations, not subsidiary investment
    June 18, 2026   Case LawsIncome Tax
    Bad debt deduction turns on effective write-off, not ledger closure, where recovery steps are still pending.
    June 18, 2026   Case LawsIncome Tax
    Reassessment beyond four years requires specific nondisclosure; section 80-IA objections based on ownership and development failed.
    June 18, 2026   Case LawsIncome Tax
    Permanent establishment and APA-based royalty taxation: only royalty ultimately retained after refund was taxable in India.
    June 18, 2026   Case LawsIncome Tax
    Income Tax Practitioner registration requires one year's practice; authorised-representative eligibility remains a separate standard for registration.
    June 18, 2026   Case LawsIncome Tax
    Independent professionals vs employees: faculty engagement upheld as professional service, rejecting salary-style TDS treatment and default orders.
    June 18, 2026   Case LawsIncome Tax
    House property income treatment for furnished letting prevails when premises are merely rented with incidental facilities.
    June 18, 2026   Case LawsIncome Tax
    Section 153C overrides reassessment where search material relates to another person; notice and reassessment quashed.
    June 18, 2026   Case LawsIncome Tax
    TDS on year-end professional fee provisions and deposit timing, with DTAA scrutiny for offshore lawyer payments
❮
❯
❯❯
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 19, 2026   Case Laws Service Tax
    Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
    June 19, 2026   Case Laws Service Tax
    Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
    June 19, 2026   Case Laws VAT / Sales Tax
    Quashing of criminal proceedings fails where fiscal records and witness material disclose a prima facie case of deception and fraud.
    June 19, 2026   Case Laws Indian Laws
    Narrow revisional review in cheque dishonour cases leaves concurrent conviction, presumptions, and compensation intact on admitted cheque execution
    June 18, 2026   Notifications Customs
    Customs jurisdiction amended to revise airport and district coverage for Mumbai and adjoining areas under the notification.
    June 18, 2026   Circulars IBC
    IBC valuation guidelines set documentation, report content and coordinating valuer duties for asset-class and integrated corporate debtor valuation.
    June 18, 2026   Circulars SEBI
    Retention of AIF winding-up proceeds and 'Inoperative Fund' status clarified for pending liabilities and reporting obligations
    June 18, 2026   Case Laws GST
    Regular bail in GST fake invoicing case turns on lack of conclusive proof of proprietorship and conscious involvement.
    June 18, 2026   Case Laws GST
    Form 26AS-based service tax demand fails where taxability is not independently examined and extended limitation lacks statutory findings.
    June 18, 2026   Case Laws GST
    GST registration restoration for non-filing turns on filing pending returns and paying dues with interest and late fee.
    June 18, 2026   Case Laws GST
    Condonation of delay in GST appeal upheld where pre-deposit counted as substantial compliance and garnishee recovery continued pending appeal.
    June 18, 2026   Case Laws GST
    Input Tax Credit on QIP funding allowed only for borrowings repaid for business operations, not subsidiary investment
    June 18, 2026   Case Laws Income Tax
    Bad debt deduction turns on effective write-off, not ledger closure, where recovery steps are still pending.
    June 18, 2026   Case Laws Income Tax
    Reassessment beyond four years requires specific nondisclosure; section 80-IA objections based on ownership and development failed.
    June 18, 2026   Case Laws Income Tax
    Permanent establishment and APA-based royalty taxation: only royalty ultimately retained after refund was taxable in India.
    June 18, 2026   Case Laws Income Tax
    Income Tax Practitioner registration requires one year's practice; authorised-representative eligibility remains a separate standard for registration.
    June 18, 2026   Case Laws Income Tax
    Independent professionals vs employees: faculty engagement upheld as professional service, rejecting salary-style TDS treatment and default orders.
    June 18, 2026   Case Laws Income Tax
    House property income treatment for furnished letting prevails when premises are merely rented with incidental facilities.
    June 18, 2026   Case Laws Income Tax
    Section 153C overrides reassessment where search material relates to another person; notice and reassessment quashed.
    June 18, 2026   Case Laws Income Tax
    TDS on year-end professional fee provisions and deposit timing, with DTAA scrutiny for offshore lawyer payments

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Insolvency and Bankruptcy › 2019 › July, 2019 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Insolvency and Bankruptcy

      Permission to withdraw the Corporate Insolvency Resolution...

      CoC Reconsiders Withdrawal of CIRP Without Citing Legal Basis for Resubmission After Initial Rejection.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Insolvency and BankruptcyJuly 5, 2019Case LawsTri
      Permission to withdraw the Corporate Insolvency Resolution Process (CIRP) - The resolution for withdrawal of CIRP did not obtain the required percentage of voting by the members of CoC, i.e. 90% at the first instance. Subsequently, a CoC meeting was conducted, and a resolution was voted upon for reconsideration of the withdrawal. The RP/CoC has not quoted the exact provision that empowers them to again put for the voting of the resolution which was earlier defeated.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔