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
    July 8, 2026   Case Laws Service Tax
    Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
    July 8, 2026   Case Laws Service Tax
    Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
    July 8, 2026   Case Laws VAT / Sales Tax
    Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
    July 8, 2026   Case Laws VAT / Sales Tax
    Exemption for soya flour denied as it fell outside cereal and pulse flour categories
    July 8, 2026   Case Laws VAT / Sales Tax
    Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
    July 8, 2026   Case Laws Indian Laws
    Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
    July 7, 2026   Case Laws GST
    Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
    July 7, 2026   Case Laws GST
    Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
    July 7, 2026   Case Laws GST
    CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
    July 7, 2026   Case Laws Income Tax
    Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
    July 7, 2026   Case Laws Income Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case Laws Income Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case Laws Income Tax
    Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
    July 7, 2026   Case Laws Income Tax
    Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
    July 7, 2026   Case Laws Income Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
    July 7, 2026   Case Laws Income Tax
    Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
    July 7, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
    July 7, 2026   Case Laws Income Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case Laws Income Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
    July 7, 2026   Case Laws Income Tax
    Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.
❮
❯
❯❯
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
July 8, 2026   Case Laws Service Tax
Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxable.
July 8, 2026   Case Laws Service Tax
Works contract exemptions, limitation and reverse charge relief drive setting aside of service tax demands
July 8, 2026   Case Laws VAT / Sales Tax
Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.
July 8, 2026   Case Laws VAT / Sales Tax
Exemption for soya flour denied as it fell outside cereal and pulse flour categories
July 8, 2026   Case Laws VAT / Sales Tax
Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax
July 8, 2026   Case Laws Indian Laws
Cheque after company dissolution cannot sustain Section 138 complaint; former director also escapes vicarious liability
July 7, 2026   Case Laws GST
Garnishee recovery against a partner's bank account can stand for crystallised partnership tax dues, not provisional attachment
July 7, 2026   Case Laws GST
Input tax credit set-off across GST heads upheld; assessment order quashed under binding precedent and settlement issue reserved.
July 7, 2026   Case Laws GST
CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge
July 7, 2026   Case Laws Income Tax
Clean slate liquidation sale bars reassessment based on conjecture about extinguished liabilities and unverified interest deduction claims
July 7, 2026   Case Laws Income Tax
Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
July 7, 2026   Case Laws Income Tax
Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
July 7, 2026   Case Laws Income Tax
Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
July 7, 2026   Case Laws Income Tax
Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
July 7, 2026   Case Laws Income Tax
Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
July 7, 2026   Case Laws Income Tax
Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
July 7, 2026   Case Laws Income Tax
Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
July 7, 2026   Case Laws Income Tax
Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
July 7, 2026   Case Laws Income Tax
TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
July 7, 2026   Case Laws Income Tax
Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2022 › May, 2022 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Seeks to waive off late fee under section 47 for the period from...

Late Fee Waiver Announced u/s 47 for Delayed FORM GSTR-4 Filings for FY 2021-22 Until June 30, 2022.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST May 28, 2022 Notifications
Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - Notification
View Source View

Topics

Acts Income Tax
Next ➔