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 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 ✕
🔎 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.
Relevance Default Date
    April 21, 2026   Case Laws Customs
    Limitation barred customs enforcement of a continuing exemption condition, making confiscation and consequential penalty unsustainable.
    April 21, 2026   Case Laws Customs
    Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
    April 21, 2026   Case Laws Customs
    Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
    April 21, 2026   Case Laws Customs
    Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
    April 21, 2026   Case Laws Customs
    Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
    April 21, 2026   Case Laws Customs
    Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
    April 21, 2026   Case Laws Customs
    Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
    April 21, 2026   Case Laws IBC
    Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
    April 20, 2026   Notifications SEBI
    REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
    April 20, 2026   Notifications SEBI
    Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
    April 20, 2026   Notifications Customs
    Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
    April 20, 2026   Circulars DGFT
    Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
    April 20, 2026   Circulars Customs
    Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
    April 20, 2026   Circulars Customs
    Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
    April 20, 2026   Case Laws GST
    Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
    April 20, 2026   Case Laws GST
    Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
    April 20, 2026   Case Laws GST
    Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
    April 20, 2026   Case Laws GST
    Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
    April 20, 2026   Case Laws GST
    GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
    April 20, 2026   Case Laws GST
    Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.
❮
❯
❯❯
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
April 21, 2026   Case Laws Customs
Limitation barred customs enforcement of a continuing exemption condition, making confiscation and consequential penalty unsustainable.
April 21, 2026   Case Laws Customs
Limitation bars customs penalty despite rescinded exemption notification where show cause notice was issued beyond the statutory period.
April 21, 2026   Case Laws Customs
Exemption notification conditions cannot be expanded by DGH certificate terms; SEZ clearance after use treated as export.
April 21, 2026   Case Laws Customs
Liquidation abates pending appeal when no continuation application is filed by the official liquidator under Rule 22.
April 21, 2026   Case Laws Customs
Classification of clear float glass with absorbent layer follows binding precedent, supporting exemption and remand for fresh adjudication.
April 21, 2026   Case Laws Customs
Advance ruling barred by pending classification dispute; end use could not override tariff-based classification of Lithium Ion Cells.
April 21, 2026   Case Laws Customs
Advance ruling on ongoing imports upheld; EV communication controllers classified under CTI 8517 62 90, but origin-based duty benefit denied.
April 21, 2026   Case Laws IBC
Liquidation sale prevails over belated VAT claims; statutory charge alone does not create secured creditor status under insolvency law.
April 20, 2026   Notifications SEBI
REIT eligibility and credit-risk rules relaxed by lowering the benchmark and widening the permitted risk class.
April 20, 2026   Notifications SEBI
Infrastructure Investment Trusts rules updated on liquid fund eligibility, SPV status, and broader permitted deployment.
April 20, 2026   Notifications Customs
Anti-dumping duty scope narrowed to exclude Lithograde Aluminium Coils above 1150 mm from the subject goods
April 20, 2026   Circulars DGFT
Updated bank authorisations for gold and silver imports under Appendix 4B take effect from 1 April 2026
April 20, 2026   Circulars Customs
Custodian and Cargo Service Provider appointment for NSD Berth 07 sets compliance, security and operational conditions under customs law.
April 20, 2026   Circulars Customs
Customs area expanded for the container freight station with additional land notified for import unloading and export loading.
April 20, 2026   Case Laws GST
Reasoned adjudication requires consideration of replies; order quashed for non-application of mind and fresh hearing permitted.
April 20, 2026   Case Laws GST
Natural justice in writ jurisdiction: non-speaking GST demand order set aside despite availability of appeal.
April 20, 2026   Case Laws GST
Writ jurisdiction cannot bypass mandatory pre-deposit once the GSTAT is functional and appeals are available.
April 20, 2026   Case Laws GST
Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud evidence.
April 20, 2026   Case Laws GST
GST refund rejection without deficiency memo was invalid; fresh consideration ordered under prescribed refund procedure.
April 20, 2026   Case Laws GST
Grounds of arrest must be furnished as required by law; defective arrest memo cannot sustain detention or remand.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2019 › October, 2019 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Addition being unverified sundry debtors - Additions have been...

Court Confirms Additions for Unverified Debtors and Bogus Purchases, Cautions Against Double Addition from Sales.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax October 13, 2019 Case Laws AT
Addition being unverified sundry debtors - Additions have been confirmed on account of bogus purchases - Any addition out of the sales made out of the aforesaid purchases would result into double addition.
View Source View

Topics

Acts Income Tax
Next ➔