Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: support@taxtmi.com

✆ 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
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 ----
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By:
RelevanceDefaultDate
    October 9, 2025 Case Laws GST
    Demand confirmed - no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
    October 9, 2025 Case Laws GST
    Order quashed for being non-speaking; treated as show cause notice - respondent to reissue notice and redo assessment
    October 9, 2025 Case Laws GST
    Appellate Authority lacks power to remit under s.107(11); original authority to reassess inverted-supply GST declaration with tendered documents
    October 9, 2025 Case Laws GST
    Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42/43, Sections 50 and 17(5)
    October 9, 2025 Case Laws Income Tax
    Petition allowed under section 254(2): Tribunal order denying deduction under section 80-IA set aside for ignoring evidence; appeals remitted
    October 9, 2025 Case Laws Income Tax
    JAO and FAO Have Concurrent Power to Start Reassessment under s.148, Supported by Mandate in s.151A
    October 9, 2025 Case Laws Income Tax
    Advance Pricing Agreement applicable to assessment year where FARs unchanged; tax authorities must apply agreed 19.26% margin
    October 9, 2025 Case Laws Income Tax
    Section 127 transfer upheld valid administrative action; challenge only for mala fides or lack of public interest; 142/148 notices stand
    October 9, 2025 Case Laws Income Tax
    Protective gold assessment in husband's name upheld; petitioner lacks legal standing to relitigate ownership; petition dismissed
    October 9, 2025 Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where liquidated assessee could not file timely appeal and bad-debt evidence insufficient
    October 9, 2025 Case Laws Income Tax
    Delivery order charges for international air-cargo are part of transportation under Article 8(2)(b), not domestically taxable
    October 9, 2025 Case Laws Income Tax
    Section 148 notice barred by limitation; reassessment quashed as assessing officer lacked evidence under section 149(1)(b)
    October 9, 2025 Case Laws Income Tax
    Appellate body upholds deletion of ad hoc disallowances; expenses genuine, vessel purchase value substantiated, no excess depreciation
    October 9, 2025 Case Laws Income Tax
    Penalty under s.270A(2) canceled where penalty proceedings require hearing and discretion; s.270A(6)(a) exception applied to taxpayer's case
    October 9, 2025 Case Laws Income Tax
    Excess disallowance deleted; Rs.73,26,040 short-term loss confirmed; AO to re-examine; penalties deductible; 14A/Rule8D relief; subsidies, carbon cred...
    October 9, 2025 Case Laws Income Tax
    Appeal allowed for statistical purposes; matter remitted to CIT(E) to admit additional evidence and decide s.12AA and s.13(1)(c) (1)(c)
    October 9, 2025 Case Laws Income Tax
    Exemption under section 11 restored after Form No.10BB rectification deemed compliant; Rs.50 lakh disallowance deleted
    October 9, 2025 Case Laws Income Tax
    Bank cash deposits not treated as unexplained under Sec 69A & Sec 115BBE where assessee declared income under Sec 44AD
    October 9, 2025 Case Laws Income Tax
    Appeal allowed: s.80G(5) rejection set aside; s.80G(5B) permits de minimis religious spending; reconsider under s.12AB(1)(b)
    October 9, 2025 Case Laws Customs
    Ad-interim relief against DGFT import prohibition under Sections 3 & 5 and FTP paras 1.02, 2.01; matter listed
❮

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

NOTE:

Highlights

Home / Highlights / GST / 2025 / April, 2025 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / GST / 2025 / April, 2025 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    GST

    HC upheld the blocking of Input Tax Credit (ITC) under Rule...

    Taxpayer Challenge Rejected: Rule 86A(1)(a) Upholds ITC Blocking with Procedural Safeguards for Administrative Review

    📋
    Contents
    AI Summary
    Note

    Note

    -

    Bookmark

    print

    Print

    Print Options

    GSTApril 26, 2025Case LawsHC

    HC upheld the blocking of Input Tax Credit (ITC) under Rule 86A(1)(a) of Bihar GST Rules, 2017, finding sufficient material justifying the interim measure. The court confirmed the administrative order's validity while preserving the taxpayer's procedural remedy to challenge the ITC blockage. The respondent was directed to expeditiously consider and pass a reasoned order if the petitioner submits a request, ensuring principles of natural justice are maintained during the administrative process. Application disposed of with procedural guidance for potential future challenges.

    View Source View

    Topics

    ActsIncome Tax
    Next ➔