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
    July 13, 2026   Case LawsIBC
    Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
    July 13, 2026   Case LawsFEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case LawsMoney Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case LawsVAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case LawsVAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case LawsIndian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   NotificationsSEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   NotificationsSEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   CircularsSEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   CircularsCustoms
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   CircularsIncome Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    July 11, 2026   CircularsIBC
    Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
    July 11, 2026   Case LawsGST
    Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
    July 11, 2026   Case LawsGST
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    July 11, 2026   Case LawsGST
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
    July 11, 2026   Case LawsGST
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    July 11, 2026   Case LawsGST
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case LawsGST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case LawsGST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case LawsGST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
❮
❯
❯❯
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
    July 13, 2026   Case Laws IBC
    Interim moratorium under insolvency law bars fresh debt recovery suits and triggers rejection of the plaint
    July 13, 2026   Case Laws FEMA
    Director liability under FEMA needs proof of responsibility for business; mere designation cannot sustain penalty.
    July 13, 2026   Case Laws Money Laundering
    Equivalent value attachment of pre-crime property sustained where proceeds of crime were traced to the appellant.
    July 13, 2026   Case Laws VAT / Sales Tax
    Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.
    July 13, 2026   Case Laws VAT / Sales Tax
    Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance
    July 13, 2026   Case Laws Indian Laws
    Inordinate delay, conditional settlement and double jeopardy fail in cheque dishonour challenge; fine reduced for later payment credit
    July 11, 2026   Notifications SEZ
    Special Economic Zones Rules amendment extends Form H time limit and revises the Annexure-I quarter reference.
    July 11, 2026   Notifications SEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   Circulars SEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   Circulars Customs
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   Circulars Income Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    July 11, 2026   Circulars IBC
    Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
    July 11, 2026   Case Laws GST
    Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
    July 11, 2026   Case Laws GST
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    July 11, 2026   Case Laws GST
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classification.
    July 11, 2026   Case Laws GST
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    July 11, 2026   Case Laws GST
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case Laws GST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case Laws GST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case Laws GST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2020 › April, 2020 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Penalty u/s 271D - urgency and compulsion to take loan in cash -...

      Penalty Confirmed for Violating Section 269SS: Cash Loans Accepted Instead of Using Banking Channels as Required by Law.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxApril 17, 2020Case LawsAT
      Penalty u/s 271D - urgency and compulsion to take loan in cash - default u/s 269SS - o justification for accepting loans in cash even through banking channels were available and also utilized by these two lenders - Levy of penalty confirmed - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔