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
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
    Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
    Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
    Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
    Appellate enhancement cannot add a new source of income not examined in the original assessment.
    Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
    Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
    Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
❯❯
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