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 ❯
    November 7, 2026   Case Laws Income Tax
    Residential-house reinvestment exemption remains available in reassessment despite no original return when prescribed investment conditions are met.
    November 7, 2026   Case Laws Income Tax
    Accommodation-entry information supports reassessment when independently assessed, while receipts matched by sales may attract fact-specific profit ta...
    November 7, 2026   Case Laws Income Tax
    Exempt-income investment disallowance cannot exceed exempt income; sufficient interest-free funds prevent interest disallowance without proven borrowi...
    November 7, 2026   Case Laws Income Tax
    Rectification of Tribunal orders excludes review where no obvious mistake appears on the record and reconsideration is sought.
    November 7, 2026   Case Laws Income Tax
    Support-service cost recharges are not technical service fees solely because professional expertise delivers commercial benefits to recipients.
    November 7, 2026   Case Laws Income Tax
    Brokerage commission benchmarking and investment advisory comparability depend on functional differences, economic circumstances and the services prov...
    November 7, 2026   Case Laws Income Tax
    Business loss set-off and timely filing are assessed against the deadline applicable to a required transfer pricing report.
    November 7, 2026   Case Laws Income Tax
    Nominee shareholding and signing authority alone do not establish ownership of offshore company funds for undisclosed asset taxation.
    November 7, 2026   Case Laws Income Tax
    Judicial restraint on tax deduction prevents default liability for leave travel concession involving foreign travel despite the domestic-travel exempt...
    November 7, 2026   Case Laws Income Tax
    Foreign bank accounts and undisclosed assets: employment savings and reinvestment evidence must be assessed before taxation.
    November 7, 2026   Case Laws Income Tax
    Unexplained cash credits and accommodation loans require proof of genuine borrowing; repayment alone does not establish loan genuineness.
    November 7, 2026   Case Laws Income Tax
    Previously taxed bad-debt recoveries cannot be taxed twice; foreign tax, withholding and collection credits require verification and reconciliation.
    November 7, 2026   Case Laws Customs
    Export overvaluation and benefit recovery can be examined without reassessment, subject to evidence and mandatory procedural safeguards.
    November 7, 2026   Case Laws Customs
    Special Additional Duty refunds on imported almonds must meet the duty-payment filing deadline despite subsequent sale
    November 7, 2026   Case Laws Customs
    Customs penalties for alleged smuggling conspiracy require proof of intent and a connection to the specific import.
    November 7, 2026   Case Laws Customs
    Gold smuggling allegations demand timely reasonable belief for reverse burden, admissible statements and evidence beyond travel records.
    November 7, 2026   Case Laws Customs
    Steam coal classification depends on statutory rank and testing, while customs duty exemption requires the notified description and tariff item.
    November 7, 2026   Case Laws Customs
    Car-seat covering sheets requiring further manufacturing qualify as plastic articles for nil India-Korea preferential customs duty.
    November 7, 2026   Case Laws Customs
    Customs broker licence suspension requires independently established urgency; importer fraud alone does not establish breach of advisory duties.
    November 7, 2026   Case Laws IBC
    Financial debt default triggers insolvency admission, while unpaid settlement deposits and statutory withdrawal limits constrain settlement options.
❮
❯
❯❯
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
November 7, 2026   Case Laws Income Tax
Residential-house reinvestment exemption remains available in reassessment despite no original return when prescribed investment conditions are met.
November 7, 2026   Case Laws Income Tax
Accommodation-entry information supports reassessment when independently assessed, while receipts matched by sales may attract fact-specific profit taxation.
November 7, 2026   Case Laws Income Tax
Exempt-income investment disallowance cannot exceed exempt income; sufficient interest-free funds prevent interest disallowance without proven borrowing.
November 7, 2026   Case Laws Income Tax
Rectification of Tribunal orders excludes review where no obvious mistake appears on the record and reconsideration is sought.
November 7, 2026   Case Laws Income Tax
Support-service cost recharges are not technical service fees solely because professional expertise delivers commercial benefits to recipients.
November 7, 2026   Case Laws Income Tax
Brokerage commission benchmarking and investment advisory comparability depend on functional differences, economic circumstances and the services provided.
November 7, 2026   Case Laws Income Tax
Business loss set-off and timely filing are assessed against the deadline applicable to a required transfer pricing report.
November 7, 2026   Case Laws Income Tax
Nominee shareholding and signing authority alone do not establish ownership of offshore company funds for undisclosed asset taxation.
November 7, 2026   Case Laws Income Tax
Judicial restraint on tax deduction prevents default liability for leave travel concession involving foreign travel despite the domestic-travel exemption limit.
November 7, 2026   Case Laws Income Tax
Foreign bank accounts and undisclosed assets: employment savings and reinvestment evidence must be assessed before taxation.
November 7, 2026   Case Laws Income Tax
Unexplained cash credits and accommodation loans require proof of genuine borrowing; repayment alone does not establish loan genuineness.
November 7, 2026   Case Laws Income Tax
Previously taxed bad-debt recoveries cannot be taxed twice; foreign tax, withholding and collection credits require verification and reconciliation.
November 7, 2026   Case Laws Customs
Export overvaluation and benefit recovery can be examined without reassessment, subject to evidence and mandatory procedural safeguards.
November 7, 2026   Case Laws Customs
Special Additional Duty refunds on imported almonds must meet the duty-payment filing deadline despite subsequent sale
November 7, 2026   Case Laws Customs
Customs penalties for alleged smuggling conspiracy require proof of intent and a connection to the specific import.
November 7, 2026   Case Laws Customs
Gold smuggling allegations demand timely reasonable belief for reverse burden, admissible statements and evidence beyond travel records.
November 7, 2026   Case Laws Customs
Steam coal classification depends on statutory rank and testing, while customs duty exemption requires the notified description and tariff item.
November 7, 2026   Case Laws Customs
Car-seat covering sheets requiring further manufacturing qualify as plastic articles for nil India-Korea preferential customs duty.
November 7, 2026   Case Laws Customs
Customs broker licence suspension requires independently established urgency; importer fraud alone does not establish breach of advisory duties.
November 7, 2026   Case Laws IBC
Financial debt default triggers insolvency admission, while unpaid settlement deposits and statutory withdrawal limits constrain settlement options.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Indian Laws › 2019 › November, 2019 › This
Back

All Highlights

Telegram Get Daily Updates
Indian Laws

Jurisdiction to handle Road traffic offences - a prosecution, if...

Prosecutions for traffic offences can occur under both IPC and MV Act due to independent jurisdiction.

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

Print Options

Indian Laws November 8, 2019 Case Laws SC
Jurisdiction to handle Road traffic offences - a prosecution, if otherwise maintainable, would lie both under the IPC and the MV Act, since both the statutes operate with full vigour, in their own independent spheres. Even assuming that some of the provisions of the MV Act and IPC are overlapping, it cannot be said that the offences under both the statutes are incompatible.
View Source View

Topics

Acts Income Tax
Next ➔