Loading...

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
    Search assessment limitation requires inclusion of the search year in the ten-year block; notice for an earlier year was quashed.
    Merits-based appellate adjudication required; Tribunal cannot dismiss an appeal by relying on delay alone.
    Ad hoc gross profit estimation rejected where surrendered excess stock had to be accounted for under AS-2 valuation principles.
    Reasonable cause defeats penalty for non-compliance with statutory notices where ignorance of proceedings is credibly explained.
    Bogus purchase additions and alleged liability cessation deleted where documentary records and stock reconciliation supported the assessee
    Diversion of income and section 80P relief: interest taxed as other sources, expense deduction denied, belated return objection rejected.
    Reassessment jurisdiction failed where sanction was non-application of mind and the escaped-income threshold for extended limitation was unmet.
    Share transaction income classification turns on intention, consistency, and investment treatment, not mere borrowed funds used for purchase.
    Interest disallowance and tax deduction rules upheld; capital work-in-progress interest remanded for factual verification.
    Lack of enquiry in scrutiny assessment justified revision under section 263, as cryptic orders cannot defeat revenue interests.
    Royalty classification for voice termination receipts rejected; telecom service payments treated as business profits absent permanent establishment.
    Substantial compliance for section 54 deduction: ITAT rejects technical objections and allows residential house reinvestment claim.
    Actuarial employee benefit provisions and TDS disallowances: Tribunal allows key deductions, with residual expense items remanded.
    Charitable trust registration under section 12AB cannot be refused merely because incidental sale activity supports the trust's objects.
    Secondment salary reimbursement falls within the salary exclusion and is not fees for technical services under the tax law.
    Section 14A capped by exempt income; CSR donations can still qualify for section 80G deduction if conditions are met.
    Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
    Anti-dumping duty on Titanium Dioxide imports quashed, with the corresponding duty collection directed to be refunded.
    Customs Broker licence revocation fails absent substantive evidence linking broker to fraudulent export shipments.
    Procedural import lapse without mala fide intent led to reduced redemption fine and penalty, while false declaration penalty was set aside.
❯❯
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 court dismissed the petition, holding that there was no...

Petition Dismissed: No Natural Justice Violation in Detailed Show Cause Notice; Court Urges Response to SCNs First.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST October 17, 2024 Case Laws HC
The court dismissed the petition, holding that there was no violation of principles of natural justice due to alleged vagueness in the show cause notice (SCN). The SCN was detailed, providing complete information about the case to be addressed. The petitioners' reply was thorough, and no serious grievance was raised regarding vagueness. The court cited Supreme Court precedents emphasizing that writ petitions should not be routinely entertained against SCNs unless there is absolute lack of jurisdiction or violation of natural justice principles. Recipients should respond to SCNs and raise all grounds, with jurisdictional issues adjudicated by the issuing authority initially before approaching the court. When there is a serious dispute over classification, respondents must respond to SCNs with supporting material. Litigation against SCNs should be discouraged to prevent frivolous cases and waste of public money and court time.

Topics

Acts Income Tax