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
    May 29, 2026   Case Laws GST
    Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
    May 29, 2026   Case Laws GST
    Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
    May 29, 2026   Case Laws GST
    Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
    May 29, 2026   Case Laws GST
    Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
    May 29, 2026   Case Laws GST
    Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
    May 29, 2026   Case Laws GST
    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
    May 29, 2026   Case Laws GST
    Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
    May 29, 2026   Case Laws GST
    Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
    May 29, 2026   Case Laws Income Tax
    Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
    May 29, 2026   Case Laws Income Tax
    Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
    May 29, 2026   Case Laws Income Tax
    Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatme...
    May 29, 2026   Case Laws Income Tax
    Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
    May 29, 2026   Case Laws Income Tax
    Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
    May 29, 2026   Case Laws Income Tax
    Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
    May 29, 2026   Case Laws Income Tax
    Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
    May 29, 2026   Case Laws Income Tax
    Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
    May 29, 2026   Case Laws Income Tax
    Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
    May 29, 2026   Case Laws Customs
    Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
    May 29, 2026   Case Laws Customs
    Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
    May 29, 2026   Case Laws Customs
    Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.
❮
❯
❯❯
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
May 29, 2026   Case Laws GST
Bail in GST fraud prosecution upheld where custody, documentary evidence, and no real risk justified liberty pending trial.
May 29, 2026   Case Laws GST
Writ remedy and GST appeal route: tribunal availability did not waive the mandatory pre-deposit for statutory appeal.
May 29, 2026   Case Laws GST
Mandatory arrest safeguards and mechanical remand invalidated the detention, making habeas corpus maintainable despite remand.
May 29, 2026   Case Laws GST
Provisional attachment lapses on expiry of statutory period, allowing the bank account holder to operate the account.
May 29, 2026   Case Laws GST
Writ maintainability upheld where demand exceeded the show cause notice and exemption pleas were ignored, leading to remand.
May 29, 2026   Case Laws GST
Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
May 29, 2026   Case Laws GST
Composite show cause notice for multiple tax periods held invalid, and the resulting order was set aside.
May 29, 2026   Case Laws GST
Res judicata in anti-profiteering proceedings barred reopening the same project, period and respondent after prior final adjudication.
May 29, 2026   Case Laws Income Tax
Rectification cannot recharacterise accepted survey disclosure as unexplained income when the issue is debatable.
May 29, 2026   Case Laws Income Tax
Section 87A rebate extends to long-term capital gains under section 112 absent an express statutory bar, the Tribunal holds.
May 29, 2026   Case Laws Income Tax
Search assessment and multiplex lease receipts: incriminating material limits additions, but commercial exploitation supported business income treatment.
May 29, 2026   Case Laws Income Tax
Reassessment by change of opinion fails where reopening rests on the same records and an incorrect factual premise.
May 29, 2026   Case Laws Income Tax
Limited scrutiny assessment cannot support additions beyond selected issues without conversion to complete scrutiny.
May 29, 2026   Case Laws Income Tax
Turnover filter and functional comparability in software transfer pricing upheld; limited comparables can still support arm's length benchmarking.
May 29, 2026   Case Laws Income Tax
Unsubstantiated commission-agent claim rejected; profit estimation from bank credits cut from 12.5% to 4% in trade income case.
May 29, 2026   Case Laws Income Tax
Diversion of income by overriding title shields liquidation receipts from tax where statutory application diverts realizations at source.
May 29, 2026   Case Laws Income Tax
Make available condition under the India-Netherlands treaty defeated FTS taxability; surcharge and cess beyond treaty rate were disallowed.
May 29, 2026   Case Laws Customs
Pre-deposit under customs appeals: filing and registration are allowed first, while entertainment can be withheld until deposit is considered.
May 29, 2026   Case Laws Customs
Anti-dumping duty time limit under Rule 18 expired, so final findings could no longer be acted upon.
May 29, 2026   Case Laws Customs
Transaction value for used machinery cannot be rejected on an unsupported local valuation when contemporaneous import evidence is unrebutted.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Companies Law › 2013 › February, 2013 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Companies Law

Withdrawal of the share application money - The prospectus...

Company Prospectus: Share Applications Are Offers, Can Be Withdrawn Before Acceptance.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Companies Law February 6, 2013 Case Laws HC
Withdrawal of the share application money - The prospectus issued by a company was an invitation to offer and if the application for shares is made, pursuant to issuance of a prospectus, it was only an offer which could be withdrawn at any stage before its acceptance. - HC
View Source View

Topics

Acts Income Tax
Next ➔