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
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
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
    Unexercised stock option repurchase constitutes transfer of a capital asset and is taxable as long-term capital gains.
    Permanent establishment taxation addresses head-office interest, arm's length guarantees, capital hedges, refund interest, and treaty tax ceilings.
    Satellite transponder services are not royalty where customers receive communications without rights to use equipment or processes.
    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
    Customs valuation and anti-dumping duty disputes must be appealed to the Supreme Court, not the High Court.
    Customs Broker due diligence requires evidence of knowledge or collusion before liability for an importer's misdeclaration arises.
    Misdeclaration of imported goods requires supporting evidence, while redemption fine depends on market price and profit margin determination.
    Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
    Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
    FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
    Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
    Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.
    Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
    Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
    Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.
❯❯
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
      Companies Law

      Allegation of committing fraud and caused loss to the company by...

      Court Quashes Fraud Complaint Due to Insufficient Evidence; Suggests Civil Remedies for Business Competition Issues Under Relevant Act.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Companies LawJuly 12, 2023Case LawsHC
      Allegation of committing fraud and caused loss to the company by incorporating and joining a company which had a similar name and operating pattern - Vague allegations that confidential information and technical know-how were misused are insufficient. Even assuming that this offence is made out the complainant ought to have resorted to the remedy under the Act. This Court also finds that the complaint stems out from the grievance of the complainant that the petitioner had started a rival company and had diverted the business of the complainant. Such issues cannot be the subject matter of criminal prosecution in the absence of the necessary ingredients to constitute the offence alleged. The petitioner has other remedies available in law. Since the allegations do not attract the offences, this Court is inclined to quash the complaint. - HC

      Topics

      ActsIncome Tax