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
    Binding advance pricing agreement bars disallowance of intra-group second-line support services once the transaction is APA-compliant.
    Faceless reassessment treated as best judgment assessment, validating CIT(A) remand for fresh adjudication after non-compliance.
    Weighted deduction for research expenditure and flawed transfer pricing benchmarking were both rejected in the Revenue's challenge.
    Mandatory extension and communication rules for seized cash: retention beyond six months held unlawful, with costs for overreaching proceedings.
    Section 112(a) penalties denied for supporting manufacturer and deemed export recipient where precedent covered the dispute.
    Prescribed sampling method controls customs test reports; non-compliant coal sampling and conflicting reports justified retesting and exemption benefi...
    Criminal process cannot recover money in a flat booking dispute later converted into a loan, says ruling
    Going-concern liquidation auction: alleged business plan could not expand sale to subsidiary assets, while forfeiture remained disputed.
    June 13, 2026   Case Laws Money Laundering
    PMLA discharge stage: prosecution material alone can sustain a prima facie money-laundering case; defence evidence awaits trial.
    June 13, 2026   Case Laws Money Laundering
    Prolonged pre-trial incarceration can justify bail despite special-statute restrictions where Article 21 rights are seriously implicated.
    Ultra vires service tax on members' clubs cannot be denied as time-barred when paid under mistake of law.
    Director liability for tax dues requires prior disclosure of gross negligence allegations before bank attachment can stand.
    Interim moratorium and natural justice limits in arbitration, with mortgage enforcement treated as non-arbitrable against guarantors.
    Cheque dishonour settlements can justify quashing and sentence modification under inherent jurisdiction where compromise is genuine.
    Insolvency resolution process rules tightened on creditor participation, cost approvals, and committee reasoning for resolution plans.
    Ethanol blended petrol exemption expanded to cover new blend ratios meeting BIS specification, with nil excise duty.
    Excise exemption for specified ethanol blended petrol brings Road and Infrastructure Cess relief on notified BIS-compliant blends
    Ethanol blended petrol exemption expanded to cover 22%, 25%, 27% and 30% blends meeting BIS standards.
    Excise exemption expands to specified ethanol-blended petrol variants meeting BIS standards and prescribed blend ratios.
    Countervailing duty extension keeps levy on aluminium wire and wire rod from Malaysia in force until 23 March 2027.
❯❯
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 upheld the trial court's acquittal of the accused...

High Court Affirms Acquittal in Contraband Gold Case Due to Lack of Corroboration and Retracted Confession.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs December 13, 2024 Case Laws HC
The High Court upheld the trial court's acquittal of the accused in a case involving the seizure of contraband gold by the Directorate of Revenue Intelligence (DRI). The prosecution's case primarily relied on the testimonies of two DRI officers involved in the search and seizure operation. However, the court found their evidence lacking corroboration from independent witnesses or panchas present during the operation. The accused had retracted her confessional statement, which was recorded in English despite her knowledge of only Urdu. The court held that resting the prosecution's case solely on the retracted confession and the officers' testimonies fell short of proving the accused's guilt beyond reasonable doubt. Consequently, the High Court dismissed the appeal and upheld the acquittal.

Topics

Acts Income Tax