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
    Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
    Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
    Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
    Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
    Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.
    Defective penalty notice and genuine sale transaction defeat section 271D cash receipt penalty before ITAT.
    Cost of acquisition in LTCG and seized cash adjustment led to recomputation of capital gains and deletion of interest.
    Head office expenditure and withholding tax rules: Tribunal remands section 44C issue, upholds disallowance and DTAA challenge fails.
    Transfer pricing comparables, working capital adjustment and receivables benchmarking ruled for software development services.
    Reassessment and successor liability upheld, but additions on investment sale proceeds deleted for lack of corroboration and denied cross-examination.
    CBDT circulars cannot override a possible view when concessionaire rights qualify as depreciable intangible assets.
    Substantial Government financing under section 10(23C)(iiiab) must be tested on current-year grants under Rule 2BBB.
    ERS/VRS compensation not taxable as profits in lieu of salary where payment was ex gratia on cessation of employment.
    Accrued interest under mercantile accounting taxed in the accrual year; reopening upheld on tangible material, not change of opinion.
    Third-party seized material needs corroboration; JDA-linked receipts cannot be taxed as income from other sources without transfer analysis.
    Tied-up government grant excluded from accumulation base for charitable trust exemption under section 11(1)(a)
    Unsigned penalty notice invalid where statutory signature requirement is mandatory and jurisdictional defect cannot be cured.
    Agricultural income exemption and unexplained investment issues remanded after failure to consider evidence and confront adverse material.
    SaaS product analytics receipts not taxable as royalty or FTS/FIS; ITAT deleted the addition and remitted TDS credit verification.
    Finality of SIT findings limits reopening, while prospective CITES import compliance directions strengthen future due diligence.
❯❯
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