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
    Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
    Accrual basis deduction for member deposit interest upheld; section 43B(e) does not apply and section 80P relief continues.
    Long-term finance deductions upheld for loan-linked fees, pre-closed loans, exempt-income investments and CSR donations.
    Benami transaction proof upheld where control, fund trails, and corroborated statements established companies as fronts for real ownership.
    Minimum Import Price for roasted areca nut upheld as a lawful non-tariff safeguard under trade law framework.
    Motor vehicle air-conditioning compressors fall under Heading 8708; bona fide classification dispute defeats Section 74 penalty.
    End-use compliance under customs exemption notifications can outweigh procedural lapses when substantive eligibility is established.
    MEIS scrip validity and limitation bar customs recovery where departmental knowledge and uncancelled DGFT proceedings exist.
    Pre-existing dispute under IBC Section 9 bars admission where defective supplies and account reconciliation issues show a plausible defence.
    Attachment of personal shares fails where no nexus to proceeds of crime or personal benefit is shown.
    Banking amalgamation scheme upheld as a valid public-interest measure protecting depositors and surviving constitutional challenge.
    Minimum Export Price for Natural Honey exports extended, continuing the existing export condition until 31 December 2026.
    Export policy for feathers revised with consignment-wise veterinary certification requirements for EU/UK compliance.
    Export policy for rice amended: inspection certificate requirement narrowed for Europe, with a six-month exemption for other European destinations.
    TRQ application deadline extended for India-Mauritius CECPA and India-Nepal treaty goods under the FTP, 2023.
    Restricted import quota procedure notified for CPC and RPC allocations for aluminium and CPC manufacturing units in FY 2026-27.
    Validity extension for diverted break bulk cargo transhipment procedure, with a nodal officer designated for implementation.
    System-based e-Scheduling streamlines import cargo examination with automated slots, rescheduling controls, and mandatory stakeholder use.
    GSTAT Lucknow Bench begins operations, with jurisdiction and filing of GST appeals now routed through the new bench.
    GSTAT bench reconstitution reshapes roster allocation, transitional transfer of matters, and continued Single Bench jurisdiction immediately.
❯❯
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

NCLAT considered company appeals challenging an order dismissing...

Appeals against dismissal of contempt under I&B Code held non-maintainable under Section 19 Contempt of Courts Act

Contents
Summary
Note

Note

-

Bookmark

Print

Print

IBC November 28, 2025 Case Laws AT
NCLAT considered company appeals challenging an order dismissing contempt proceedings arising from an interlocutory order passed under the I&B Code. The Appellate Tribunal held that, under Section 19 of the Contempt of Courts Act, 1971, an appeal lies only from an order or decision of a High Court "to punish for contempt," i.e., an order imposing punishment under Section 12, and not from a mere dismissal of a contempt petition. As the impugned order only rejected the contempt petition without awarding any punishment, it did not qualify as an appealable order under Section 19. NCLAT further noted that the I&B Code does not incorporate the Contempt of Courts Act by reference. Consequently, the company appeals filed by the anonymized appellants against dismissal of contempt were held not maintainable and were dismissed.

Topics

Acts Income Tax