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
    Bamboo pulp paper products and bamboo toothpicks/skewers: classified under Ch.48/4818, and 4419 for tableware; 4803 excluded.
    Tariff classification of ultrasonic parking sensor components under Customs Tariff Act: parts, rubber rings, piezo crystals classified
    Insolvency claim for disputed service invoices and generation-loss damages treated as contingent while liability case stayed pending
    Electricity security deposit after auction purchase: buyer sought interest for past disconnection period, claim rejected on appeal
    Operational creditor's unpaid debt claim disputed in NeSL records, blocking insolvency proceedings; appeal dismissed as pre-existing dispute found.
    Overseas subsidiary remittances treated as inter-company settlements, not taxable services u/s65B(44) and POPS Rules; demand set aside
    Refund of excess central excise duty on pre-declared discounts allowed; unjust enrichment rejected; provisional assessment permitted u/r 7.
    Seizure of Distillate Fuel Oil Quashed for Illegal Sampling in Violation of Section 144 Customs Act, 1962
    Customs Broker licence revoked for sub-letting, benami exports; violations of CBLR Regulations 1(4), 10(a), 10(d), 10(n) upheld
    Imported 50 GSM coated paper classified under CTI 4810 13 90; exemption under N/N.152/2009 denied, Sections 111(o),112 inapplicable
    Writ against GST demand dismissed; taxpayer directed to appeal u/s 107 CGST Act with extended deadline
    Refund rejection communication u/s107(11) KGST & CGST held appealable; appellate dismissal set aside, remanded
    AAR: Municipal service contracts to local authorities u/s2(69) CGST, composite supplies, exemption only via Entry 3A
    Security and scavenging services to state medical colleges exempt from GST as pure services under Entry 3 N/N 12/2017-CT
    Section 8 company under Companies Act 2013 treated as body corporate; sponsorship services taxable under GST on forward charge
    Misdeclaration of imported broadcasting gear: liability upheld, directors cleared of personal penalties, company penalty cut to Rs 50 lakh
    AAR clarifies medicaments under pharmacopoeia formulas taxed at 5% GST under HSN 30039014, 30049014, Notification 1/2017
    Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST
    AAR: JJM digitalisation and monitoring services treated as pure services, GST exempt under Notification 12/2017-CT, serial 3
    AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)
❯❯
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