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 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
  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.
Relevance Default Date
    Provisional release conditions cannot nullify criminal court custody orders; additional security deposit for seized vehicle was struck down.
    Tariff classification does not by itself trigger anti-dumping duty on laser engraving machines outside the product scope.
    Diamond classification hinges on laser surface marking, with Galaxy-marked stones treated as engraved, semi-processed goods, not rough diamonds.
    Strict reading of customs exemption limits DSIR research benefits to eligible imports meeting end-use and transfer conditions.
    Tariff classification of Corinthian Raisin settled as raisins, preserving exemption for dark seedless dried grapes.
    Security cheque dishonour can still trigger liability when probable defence is not established and debt remains enforceable.
    Motor insurance premium receipt triggers risk assumption despite a later policy date, leaving insurer liable
    Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.
    Special Economic Zone de-notification revises Ahmedabad IT and IT-enabled services zone area and supersedes earlier notifications
    Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.
    Scientific research approval granted to a university institution, subject to compliance, annual filing and donor certificate requirements.
    GST jurisdiction after migration: prior valid actions remain effective, while the transferee officer must continue and conclude proceedings.
    Green channel customs clearance streamlines emergency spill response consignments with priority coordination and statutory compliance.
    FEMA circular review withdraws obsolete directions superseded by later regulatory amendments and overlap under the revised framework.
    Natural justice requires effective service of show cause notice; tax orders were quashed and matter remitted for fresh hearing.
    GST show cause notices within limitation; writ challenge to Section 74 invocation failed at notice stage
    Inspection-based extended limitation upheld for tax short-payment, but erroneous liability computation led to remand for fresh orders
    Secured creditor priority over tax charge upheld, but existing encumbrance entry need not be quashed after SARFAESI sale.
    Actual rent expenditure governs House Rent Allowance exemption where employer pays landlord and recovers rent from salary
    Section 80I deduction computed on industrial profits without reducing Section 32AB relief, Court rules for assessee
❯❯
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:

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

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Declination to accept the recommendation made by the Chief...

Petitioner's GST Concession Request to Be Evaluated Under 2018 Policy, Ignoring 2019 Amendments.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST February 13, 2024 Case Laws HC
Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.

Topics

Acts Income Tax