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
    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.
    Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
    CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
    May 30, 2026   Case Laws Law of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
    May 30, 2026   Case Laws Money Laundering
    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
    Cheque dishonour proceedings are predominantly criminal, but IBC moratorium may still shield compensatory recovery in insolvency.
    Arbitral award enforcement against non-signatories upheld where they were treated as persons claiming under the award-debtor SPV.
    Aadhaar authentication expanded for five SEBI-regulated entities under the money-laundering compliance framework.
    Aadhaar authentication permission granted for anti-money laundering compliance under the statutory framework
    GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.
    E-way bill threshold clarified for intra-State goods movement; job work transfers remain exempt from generation requirement.
❯❯
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

The High Court considered the maintainability of a writ petition...

Writ of Prohibition Denied: Court Rules on Jurisdictional Limits and Petitioner's Failure to Contest Orders.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST August 7, 2024 Case Laws HC
The High Court considered the maintainability of a writ petition seeking a writ of prohibition despite the petitioner not challenging the allegedly erroneous orders. The Court clarified that a writ of prohibition is typically used to supervise and restrict courts or tribunals from acting beyond their jurisdiction. Reference was made to a Supreme Court case emphasizing the distinction between issuing writs of certiorari and prohibition to correct jurisdictional errors. While both writs can correct jurisdictional errors, certiorari corrects after a decision, and prohibition can prevent errors before a decision. In this case, as the appellate authority had already made a determination, issuing a writ of prohibition was deemed unnecessary. The Court found the petitioner's request to defer recovery without seeking adjudication of rights insufficient, leading to the dismissal of the writ petition.

Topics

Acts Income Tax