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
    Limitation in GST appeals: time spent in bona fide rectification can be excluded, and condonation opportunity must be given
    Specific GST revocation notices and reasoned orders are required; non-speaking rejection for lack of particulars was set aside.
    GST registration cancellation needs specific reasons and precise notice; non-speaking orders can be quashed despite delay
    Natural justice in GST cancellation: portal-only service was invalid, and ex parte cancellation was set aside.
    GST registration cancellation needs a specific show-cause notice and reasoned order; vague default allegations cannot sustain cancellation.
    Interim protection in GST adjudication preserved a writ challenge to show-cause notice jurisdiction and prevented an ex parte final order.
    Mistaken penalty provision references are not fatal, but a higher penalty rate can show substantive misapplication.
    Section 14A disallowance cannot increase book profit under MAT, with binding precedent closing the Revenue's challenge.
    TNMM comparability, operating foreign exchange gain, and interest deduction against other sources income were resolved in the assessee's favour.
    Charitable trust's micro-credit facilitation did not amount to business, and approval was directed to be granted.
    Provisional release conditions cannot nullify criminal court custody orders; additional security deposit for seized vehicle was struck down.
    Tariff classification does not by itself trigger anti-dumping duty on laser engraving machines outside the product scope.
    Diamond classification hinges on laser surface marking, with Galaxy-marked stones treated as engraved, semi-processed goods, not rough diamonds.
    Strict reading of customs exemption limits DSIR research benefits to eligible imports meeting end-use and transfer conditions.
    Tariff classification of Corinthian Raisin settled as raisins, preserving exemption for dark seedless dried grapes.
    Security cheque dishonour can still trigger liability when probable defence is not established and debt remains enforceable.
    Motor insurance premium receipt triggers risk assumption despite a later policy date, leaving insurer liable
    Territorial writ jurisdiction under Article 226(2) can reach cross-state consequences when one cause of action spans both places.
    Special Economic Zone de-notification revises Ahmedabad IT and IT-enabled services zone area and supersedes earlier notifications
    Scientific research approval granted for tax deduction purposes, subject to compliance, annual reporting, and donor certificate requirements.
❯❯
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

Appeal against order filed by Resolution Professional (RP) was...

Supreme Court Directs 90-Day Resolution Process in Corporate Insolvency; RP Authorized to Present Agenda to Creditors.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

IBC November 21, 2024 Case Laws AT
Appeal against order filed by Resolution Professional (RP) was disposed of. Resolution Plan submitted by Appellant was approved by Committee of Creditors (CoC) on 07.11.2020. Excise & Taxation Officer's claim was initially allowed by Adjudicating Authority but reversed by Appellate Tribunal, leading to Civil Appeal before Supreme Court. Supreme Court directed completion of process within 90 days. RP filed application seeking directions, which Adjudicating Authority allowed but without specifying process to be conducted. Appellate Tribunal permitted RP to place agenda before CoC regarding necessary steps in Corporate Insolvency Resolution Process as per Supreme Court's directions. CoC, being in overall control, may take decisions and complete process as directed by Supreme Court. Appeal disposed off granting liberty to RP to place appropriate agenda before CoC.

Topics

Acts Income Tax