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
    Completeness of personal guarantor insolvency applications under Section 95(4)(a) cannot be challenged for the first time on appeal
    Writ jurisdiction over private bank compliance refusals upheld where foreign exchange processing raised public law and sanctions concerns
    Residence in India under FEMA: business visa holders staying over 182 days were treated as residents, defeating confiscation.
    Liquidated damages for delayed delivery are not taxable as consideration for tolerating breach under declared service rules
    Mediclaim reimbursement cannot be deducted from motor accident compensation when contractual and statutory benefits cover distinct losses.
    Universal e-seal readers enable ICEGATE-based export verification and automated clearance processes at New Mangalore Port.
    Compulsory registration for standalone hard disk drives now applies, while USB external drives remain under existing provisions.
    Highly Specialized Equipment exemption expands under compulsory registration rules for low-volume, large or high-power equipment.
    ASR and SFCN messages under SCMTR are live pan-India, with mandatory ACU and ATP registration required for stakeholders.
    GSTAT Mumbai Bench commences operations, with jurisdiction, filing procedure and defect-cure requirements now in force.
    Cancellation of Out of Charge requires importer request, CFS confirmation of goods availability, and higher approval if goods are missing.
    Reverse-charge ITC and credit distribution without ISD registration were upheld on statutory reading and revenue neutrality.
    Notice to legal representative required before proceeding against deceased sole proprietor; order against dead person quashed
    Restoration of Cancelled GST Registration Permitted on Filing Returns and Full Tax Payment Under Rule 22(4)
    SEZ and zero-rated supply dispute remanded for fresh adjudication after missing documents were produced before authority
    Refund claims can be reconsidered when supplier classification errors are curable and supporting documents are later produced.
    Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules
    Natural justice in reassessment: failure to consider assessee's reply vitiates the notice and requires fresh adjudication
    Short deduction, corporate guarantee fee, and section 14A presumptions: no substantial question of law on covered issues.
    Intra-entity interest and banking deductions: head office expenses, foreign exchange losses, and securities valuation treated as allowable.
❯❯
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

DSC ruling on petitioner's lawful arrest in tax evasion matter....

Legal Victory: Tax Evasion Arrest Upheld, Bail Granted After Careful Review of Procedural Compliance and Cooperation

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST April 28, 2025 Case Laws DSC
DSC ruling on petitioner's lawful arrest in tax evasion matter. Despite allegations of procedural irregularities, court found arrest memo valid, with proper grounds explained to accused and her father. Authorization order under Section 69 was signed by accused and witnesses. Court determined further judicial custody unnecessary, noting revenue adequately secured and accused's willingness to cooperate. Considering gender and nature of offense, bail application granted, allowing petitioner's release, with understanding that investigation may continue. Arrest deemed legally sound, but continued detention deemed unwarranted.

Topics

Acts Income Tax