Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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
    Business closure expenditure fails the section 37(1) test, while unsupported estimated foreign exchange loss disallowance cannot stand.
    Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
    Interest accrual, related investment disallowance, loan genuineness and unquoted-share valuation govern the respective tax adjustments and remand.
    Independent corroboration and proven nexus govern additions based on retracted statements, loose sheets, and third-party records.
    Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
    Bad-debt deduction for share-broking client dues is available on account write-off without proving actual irrecoverability.
    Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.
    Customs confiscation requires specific notice, hearing and proof of import contravention before penalties or redemption fine may arise.
    Prior approval for liquidator-initiated arbitration is mandatory, but post facto approval makes invocation effective from the approval date.
    Reasoned fraud-classification orders must address defences; proceedings against an uninvolved former director could not be restarted.
    Prolonged incarceration and delayed trial supported regular bail in money-laundering proceedings involving old alleged transactions.
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
    Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
    Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
    Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed r...
    Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
    Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Refund of service tax - amount have been deposited by mistake -...

      Appellant Granted Service Tax Refund for Mistaken Deposit on Housing Construction Project; Evidence Verified via Form 26AS and Bills.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Service TaxOctober 13, 2022Case LawsAT
      Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing deduction of service tax out of amount paid to the appellant. Further, the total tax deposited by the appellant and also deducted by the Housing Board is far more and more than the refund claim and that the appellant had claimed refund only in respect of tax deposited on construction of individual houses and corresponding tax deducted by the Housing Board on such construction - refund allowed - AT

      Topics

      ActsIncome Tax