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
    Reopening notice quashed as s.80P(2)(d) deduction allowed to co-operative society earning interest from co-operative bank
    Section 10A deduction upheld; royalty and management fee reallocation to captive units rejected, Revenue appeals dismissed for AYs 2007-08, 2008-09
    Notices under Section 153C quashed for lack of incriminating material and nexus with undisclosed income
    Tax reassessment set aside for denying cross-examination of third-party witness, violating natural justice; matter remanded
    Penalty u/s 271(1)(c) deleted as ITAT finds bona fide claims, mere timing difference and minor mismatch
    Assessments under Sections 153A, 144, 143(3) quashed for invalid 153D approval, 143(2) notice and natural justice breaches
    No Transfer, No Income: ITAT Deletes Additions Where Only Shareholding Reduced, No Conveyance of Property Rights
    Scrutiny assessment void for no valid notice u/s 143(2) and mechanical, non-speaking approval u/s 153D
    Deemed date of search under s.153C is AO's satisfaction date; time-barred assessments for AYs 2011-12, 2012-13 quashed
    Benami property confirmed under Section 2(9)(A) PBPT Act; sham loans rejected, bank overdraft rights protected.
    Import of Acrylonitrile for synthetic rubber exempt under Section 38(b); permit requirement and Section 9 registration inapplicable
    Gold pendants held jewellery under CTH 7113 1910; DGFT import restrictions not retrospective, demand and penalties quashed
    Decision allows uniform CTH 6102 classification, 10% drawback and 6% interest on delayed refunds for knitted garments
    Deed of Assignment during liquidation held void under Section 536(2); ostensible ownership under Section 41 TPA rejected
    Ruling upholds society's contract termination, limits IBC Section 14 moratorium and Section 60(5)(c) jurisdiction over extinguished rights
    CoC alone can choose replacement liquidator under Sections 34(1), 34(4)(c) and 27 IBC; adjudicating authority limited
    Belated creditor claim cannot revive after plan remand; NCLAT upholds finality under Section 30(2) IBC
    Liquidator denied higher fees, time exclusion as duties under Section 35(1)(f) IBC deemed routine statutory functions
    RP replacement must follow Section 27 IBC and natural justice; agenda to CoC, hearing required despite Section 60(5).
    Section 7 IBC plea restored; rejection over creditor authorization faulted, matter remitted for fresh, reasoned hearing
❯❯
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

HC considered an application for regular bail by A1, accused of...

Regular bail denied to A1 under S.61(2) BNS, Ss.7,7A PC Act for CGST bribery conspiracy

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws December 1, 2025 Case Laws HC
HC considered an application for regular bail by A1, accused of offences under S.61(2) BNS and Ss.7, 7A PC Act. HC noted the investigation is complete and charge sheets filed, but found strong prima facie material showing A1 as the prime conspirator, having impersonated a CGST Commissioner, orchestrated the demand for illegal gratification, and directed co-accused in execution of the conspiracy. HC relied on CCTV footage, identification by the complainant and other witnesses, and corroborative voice sample evidence to conclude A1's presence and role at the place of negotiation. HC further recorded adverse conduct, including evasion of CBI notices under S.35(3) BNSS and avoidance of a non-bailable warrant. Considering parity with co-accused whose bail was rejected and affirmed by SC, HC held the case unfit for bail and dismissed the bail application.

Topics

Acts Income Tax