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
    Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
    GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
    Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
    Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
    Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
    Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
    User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
    Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
❯❯
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