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
    Registered society taxation: maximum marginal rate rejected; income to be taxed at individual rates, TDS credit verified.
    Advance pricing agreement guidance curbs excessive royalty and technical fee transfer pricing adjustment in comparable transactions
    Reassessment jurisdiction upheld and notice service deemed under section 292BB after participation in proceedings despite prior scrutiny issue
    Stamp duty value addition fails where earlier agreement and prior cheque payments fix the purchase consideration.
    Rule 27 support and year-specific evidence defeated housing deduction disallowance for alleged allotment breach claims
    Section 153C limitation and third-party electronic records defeated reassessment where identity and cross-examination were lacking.
    Permanent establishment burden defeats taxation of offshore supply receipts where no India presence is established.
    Withholding tax on non-resident payments does not apply where services are rendered abroad and income is not taxable in India.
    Foreign tax credit cannot be denied for belated Form 67 filing; delay is only a procedural lapse.
    Turnover filter and receivables benchmarking in transfer pricing led to exclusion of comparables, remand, and recomputation.
    Allotment Date Determines Holding Period for Long-Term Capital Gain; Additional Evidence Treated as Admitted in Appeal
    Belated Form 10E filing cannot defeat substantive section 89 relief; verification required before denial by tax authorities
    Fresh appellate tax claims cannot be rejected for lack of revised return; agricultural-land exemption remitted for merits review.
    Retrospective application of interim stay barred for consignments cleared under a lawful BIS-free regime before import.
    Burden of proof in gold seizure cases: lawful purchase records rebutted smuggling presumption and ended confiscation.
    Extended limitation and self-assessment in customs: differential duty, redemption fine, interest and penalty were set aside.
    Transaction value, not RSP, applies to leased projectors when goods are not meant for retail sale
    Principal-to-principal freight forwarding not treated as business support service for ocean and air freight charges
    Revenue-sharing under railway infrastructure joint venture was not treated as business support service, and extended limitation failed.
    Quashing of criminal proceedings fails where fiscal records and witness material disclose a prima facie case of deception and fraud.
❯❯
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

Legality of Not Extending Anti-dumping duty - Power of Central...

Government's Discretion Upheld in Anti-Dumping Duties on Imports, Balancing Economic Policy and Public Interest.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs May 6, 2024 Case Laws HC
Legality of Not Extending Anti-dumping duty - Power of Central Government to accept or reject the recommendations of the Designated Authority (DA) - Imports of the Textured Toughened (Tempered) Glass of Chinese origin - The High court held that the Central Government has the legislative discretion to accept or reject the recommendations of the DA. This decision is guided by broader economic considerations and public interest, rather than strictly adhering to the DA's findings. - It was clarified that the imposition or non-imposition of anti-dumping duty is a legislative decision, and the government is not required to provide a detailed reasoned order. - The court reiterated that its role is limited in matters of economic policy and legislative discretion exercised by the government. The judicial review does not extend to questioning the wisdom or advisability of such economic decisions unless there is a clear violation of statutory provisions or principles of natural justice.

Topics

Acts Income Tax