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
    May 27, 2026   Case LawsIncome Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case LawsIncome Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case LawsIncome Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
    May 27, 2026   Case LawsIncome Tax
    Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
    May 27, 2026   Case LawsIncome Tax
    Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
    May 27, 2026   Case LawsIncome Tax
    Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
    May 27, 2026   Case LawsIncome Tax
    Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
    May 27, 2026   Case LawsIncome Tax
    Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
    May 27, 2026   Case LawsCustoms
    Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.
    May 27, 2026   Case LawsCustoms
    Customs investigation communication cannot replace adjudication; liability must be by show cause notice and final proceedings
    May 27, 2026   Case LawsCustoms
    Customs valuation based only on NIDB data was held unsustainable, and enhanced duty payment did not bar appeal.
    May 27, 2026   Case LawsCustoms
    Steamer agent penalty and retained onboard cargo confiscation rejected for lack of mens rea and import character
    May 27, 2026   Case LawsCustoms
    Zircon sand classified as concentrate, exemption denied, duty upheld, cross-examination challenge rejected, and penalty set aside.
    May 27, 2026   Case LawsIBC
    Pre-CIRP security deposit adjustment and finality of an approved resolution plan barred reopening settled claims.
    May 27, 2026   Case LawsIBC
    Limited interference with resolution plans where claims remain disputed and contingent; recall of an implemented plan was refused.
    May 27, 2026   Case LawsIBC
    Limitation under the Insolvency Code runs from pronouncement, and delay beyond the outer condonable period cannot be excused.
    May 27, 2026   Case LawsService Tax
    Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.
    May 27, 2026   Case LawsIndian Laws
    Industrial policy electricity concession limited to new units; retrospective clarification excluded expanded existing enterprises from Clause 16(a).
    May 27, 2026   Case LawsIndian Laws
    Power of attorney complaint in cheque dishonour case upheld; no failure of justice shown, but sentence was reduced.
    May 26, 2026   CircularsCustoms
    Case briefing and file management instructions issued to ensure effective Supreme Court matter handling and ASG support.
❮
❯
❯❯
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
    May 27, 2026   Case Laws Income Tax
    Unaccounted sales and bogus purchase additions: tribunal limits taxation to profit element, rejects blanket add-ons, and allows telescoping.
    May 27, 2026   Case Laws Income Tax
    Bogus purchase additions fail where documentary evidence is unrebutted and suspicion is not backed by independent enquiry.
    May 27, 2026   Case Laws Income Tax
    Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified.
    May 27, 2026   Case Laws Income Tax
    Defective notice format, rejection of books, and unexplained cash deposits were addressed through technical and remand-based tax rulings.
    May 27, 2026   Case Laws Income Tax
    Employee benefit, share premium, ESOP and subsidiary loss claims turn on evidence, valuation and commercial expediency
    May 27, 2026   Case Laws Income Tax
    Charitable trust taxed at normal slab rates where trustees had no income share and public-benefit activities were involved.
    May 27, 2026   Case Laws Income Tax
    Revision under section 263 requires error and prejudice; claimed deductions and losses were upheld on lawful assessment and supporting records.
    May 27, 2026   Case Laws Income Tax
    Jurisdiction transfer under section 127 rendered reassessment void ab initio when the original officer acted without authority.
    May 27, 2026   Case Laws Customs
    Specific tariff classification for n-Hexane prevailed over motor spirit treatment, with Chapter 29 classification upheld.
    May 27, 2026   Case Laws Customs
    Customs investigation communication cannot replace adjudication; liability must be by show cause notice and final proceedings
    May 27, 2026   Case Laws Customs
    Customs valuation based only on NIDB data was held unsustainable, and enhanced duty payment did not bar appeal.
    May 27, 2026   Case Laws Customs
    Steamer agent penalty and retained onboard cargo confiscation rejected for lack of mens rea and import character
    May 27, 2026   Case Laws Customs
    Zircon sand classified as concentrate, exemption denied, duty upheld, cross-examination challenge rejected, and penalty set aside.
    May 27, 2026   Case Laws IBC
    Pre-CIRP security deposit adjustment and finality of an approved resolution plan barred reopening settled claims.
    May 27, 2026   Case Laws IBC
    Limited interference with resolution plans where claims remain disputed and contingent; recall of an implemented plan was refused.
    May 27, 2026   Case Laws IBC
    Limitation under the Insolvency Code runs from pronouncement, and delay beyond the outer condonable period cannot be excused.
    May 27, 2026   Case Laws Service Tax
    Substantial question of law saves departmental appeal; Barauni terminal facility treated as independent storage and warehousing service.
    May 27, 2026   Case Laws Indian Laws
    Industrial policy electricity concession limited to new units; retrospective clarification excluded expanded existing enterprises from Clause 16(a).
    May 27, 2026   Case Laws Indian Laws
    Power of attorney complaint in cheque dishonour case upheld; no failure of justice shown, but sentence was reduced.
    May 26, 2026   Circulars Customs
    Case briefing and file management instructions issued to ensure effective Supreme Court matter handling and ASG support.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Customs

      Proceedings against the officers for seeking bribe - there is...

      Officers face legal action for alleged Rs. ten lakh bribe; Section 17A approval deemed unnecessary due to evidence.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      CustomsNovember 26, 2019Case LawsHC
      Proceedings against the officers for seeking bribe - there is prima facie material relating to demand of a sum of Rs.ten lakhs through electronic evidence like video graphy - question of obtaining prior approval under Section 17A of the PC Act is not warranted.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔