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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    Statutory GST appeals remain the appropriate remedy where exemption claims lack substantiation during adjudication proceedings.
    Ex parte GST assessment permits fresh adjudication subject to reply and disputed-tax pre-deposit despite expired appellate limitation.
    Input tax credit blocking requires use of the prescribed unblocking remedy before writ relief, especially after demand proceedings.
    Input tax credit on unpaid consideration attracts interest despite later financial credit-note settlement and retained credit entitlement.
    Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
    Detention authority ends when transit ends; curable e-way bill omissions cannot justify penalties without tax-evasion intent.
    Revised anti-profiteering methodology permits project-level ITC recalculation, requiring homebuyer refunds with interest while excluding retrospective...
    Technical transport-document discrepancies cannot justify tax penalties without reliable evidence of deliberate contravention and intent to evade tax.
    GSTR return mismatches require liability verification, with reasoned reconsideration where tax, interest, penalty, and credit issues remain unresolved...
    Expired e-way bills alone do not establish tax-evasion intent, requiring independent evidence before GST penalties may be imposed.
    Reassessment objections must be decided before scrutiny, and assessment notices cannot issue during the four-week challenge period.
    Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
    Transfer-pricing comparability under TNMM permits turnover filtering and depreciation-adjusted cash profit indicators where functional differences mat...
    Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
    Prima facie limitation challenges and high-pitched reassessments can justify full recovery stays pending independent appellate determination.
    Late reassessment returns remain valid where no statutory bar applies, requiring Section 143(2) notice before assessment.
    Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
    Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
    Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
    Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
❮
❯
❯❯
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

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