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 ✕
🔎 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
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
    Taxability of buy-back interest depends on actual receipt and proof that premium or interest was income in the assessee's hands.
    Unexplained investment addition deleted where only third-party material existed and no corroborative evidence linked the assessee to on-money payment.
    Jurisdictional sanction for reassessment: invalid section 148 notice without the correct section 151 authority made revision unsustainable.
    Telescoping of surplus funds and capital gains computation reduced additions, while section 54 deduction failed for lack of proof.
    Reasonable belief and reverse burden in gold seizure upheld; belated retraction failed, and absolute confiscation was restored.
    Binding appellate order and deposit of duty barred further detention of confiscated goods, allowing release for re-export.
    Shipping bill amendments for MEIS benefit allowed where a wrong declaration was treated as a curable procedural lapse.
    Customs broker penalty and post-resolution tax claims fail where no proved contravention and resolution plan extinguishes dues
    Knowledge of contraband goods is essential before penalising a customs broker for factory-sealed export consignments.
    Finality of possession under insolvency proceedings bars reopening access claims, while third parties may seek independent relief.
    Written acknowledgment and co-extensive guarantor liability kept insolvency action within limitation despite "without prejudice" wording.
❯❯
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