Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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 characters0/2000
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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.
RelevanceDefaultDate
    August 24, 2026   Case LawsIncome Tax
    Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
    August 24, 2026   Case LawsIncome Tax
    Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
    August 24, 2026   Case LawsIncome Tax
    Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
    August 24, 2026   Case LawsIncome Tax
    Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
    August 24, 2026   Case LawsIncome Tax
    Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
    August 24, 2026   Case LawsCustoms
    Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
    August 24, 2026   Case LawsCustoms
    Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
    August 24, 2026   Case LawsCustoms
    Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
    August 24, 2026   Case LawsCustoms
    Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilit...
    August 24, 2026   Case LawsCustoms
    Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
    August 24, 2026   Case LawsCustoms
    Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
    August 24, 2026   Case LawsCustoms
    Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
    August 24, 2026   Case LawsCompanies Law
    Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
    August 24, 2026   Case LawsSEBI
    ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
    August 24, 2026   Case LawsService Tax
    Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
    August 24, 2026   Case LawsIndian Laws
    Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
    August 22, 2026   NotificationsDGFT
    One Star Export House status now accepts export performance in any two of the preceding three financial years.
    August 22, 2026   NotificationsDGFT
    Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
    August 22, 2026   CircularsDGFT
    Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
    August 22, 2026   CircularsDGFT
    Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
❮
❯
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Open Link
    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    August 24, 2026   Case Laws Income Tax
    Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motive.
    August 24, 2026   Case Laws Income Tax
    Interest from co-operative bank deposits qualifies for co-operative society deduction, while restrictions on co-operative banks do not apply.
    August 24, 2026   Case Laws Income Tax
    Bona fide TDS interpretation prevents under-reporting penalty despite confirmation of lease-rental disallowance and supports deletion of penalty.
    August 24, 2026   Case Laws Income Tax
    Corpus donations with specific directions remain exempt, and Form No. 10B is unnecessary where charitable trust income stays below taxable limits.
    August 24, 2026   Case Laws Income Tax
    Prospective taxation of unexplained income preserved the earlier tax treatment, while unsupported cash deposits remained partly taxable.
    August 24, 2026   Case Laws Customs
    Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantification.
    August 24, 2026   Case Laws Customs
    Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breached.
    August 24, 2026   Case Laws Customs
    Writ jurisdiction cannot resolve disputed sampling facts, leaving seizure of non-compliant imported industrial oil undisturbed.
    August 24, 2026   Case Laws Customs
    Corroborative evidence governs DEEC diversion allegations; unproven fraud, notice-extraneous grounds, and retracted statements cannot sustain liabilities.
    August 24, 2026   Case Laws Customs
    Country-of-origin misdeclaration led to Pakistan-origin brass scrap being classified under the applicable residual customs tariff heading.
    August 24, 2026   Case Laws Customs
    Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase.
    August 24, 2026   Case Laws Customs
    Optical checking instrument classification applies to the HPV diagnostic platform, attracting customs duty and import IGST under heading 9031.
    August 24, 2026   Case Laws Companies Law
    Status quo over company assets continues until independent valuation determines the proposed shareholder buyout relief.
    August 24, 2026   Case Laws SEBI
    ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before the arbitral forum.
    August 24, 2026   Case Laws Service Tax
    Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
    August 24, 2026   Case Laws Indian Laws
    Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fresh RFPs.
    August 22, 2026   Notifications DGFT
    One Star Export House status now accepts export performance in any two of the preceding three financial years.
    August 22, 2026   Notifications DGFT
    Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
    August 22, 2026   Circulars DGFT
    Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
    August 22, 2026   Circulars DGFT
    Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisations.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › SEBI › 2024 › December, 2024 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      SEBI

      IL&FS, the debenture trustee, failed to report to SEBI that...

      IL&FS failed to report more than 49 investors in company's non-convertible debentures despite receiving list, violating SEBI regulations.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      SEBIDecember 31, 2024Case LawsAT
      IL&FS, the debenture trustee, failed to report to SEBI that there were more than 49 investors in the non-convertible debentures issued by Vaishnodevi Dairy Products Ltd., despite receiving communication from Karvy on April 1, 2014, listing 154 investors. This violated Regulation 15(1)(i) of the SEBI (Debenture Trustees) Regulations, 1993. The AT upheld the penalty of Rs. 5 lakhs imposed u/s 15HB of the SEBI Act, 1992, for the first charge but set aside the second charge of suppressing the BENPOS report.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔