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
    Respondent acknowledged and remitted Rs.3,55,198 ITC benefit, complying with Section 171(1) CGST Act; investigation closed
    Order set aside and matter remanded for fresh adjudication under amended Section 148A considering GST closure impact
    Rs.66,00,000 treated as salary under Income-tax Act Section 15; professional income and interest disallowed for lack of nexus
    Assessees entitled to Article 8 DTAA on ship operational profits; Article 24 inapplicable; tax assessments quashed
    Appeal dismissed: penalty under section 271(1)(c) unsustainable where AO failed to provide adverse materials or fair opportunity
    Revision under section 263 quashed; AO's inquiry upheld, depreciation allowed under section 32 for partly let properties
    Appeal allowed: Revision under s.263 set aside; assessment upheld as business income; s.115BBE not mandatory
    IT support and non-IT services not taxable as FTS/FIS under India-UK DTAA; TDS u/s 195 relief upheld
    Notices under s.143(2) invalid for not specifying CASS type; assessment under s.143(3) quashed for non-compliance with CBDT instruction s.119
    Assessment under section 143(3) invalid for exceeding limited scrutiny; forfeited advance wrongly taxed u/s 56(2)(ix) per s.119
    Ad-hoc 50% RHQ charge adjustment invalid for non-compliance with Rule 10AB and section 92C; TNMM accepted
    Appeals dismissed; provisional attachment and adjudication under PBPTA upheld as PA applied independent mind under s.26(7)
    Appeals dismissed; benami transaction upheld as appellant failed to explain Rs.4.13 crore construction spending and ₹1.1 crore consideration s.2...
    Revocation of customs broker licence under CBLR 2013 upheld; appeal dismissed despite request to await inquiry outcome
    Appeal allowed - demand quashed, valuation set aside; penalties, interest and confiscation annulled; joint liability denied under Section 147
    Penalty under s.112(a) quashed for chartered engineer due to procedural defects, inadmissible s.108 evidence, and limited role
    Appeal dismissed; drawback claim refused for failure to comply with Rules 4(a) and 5 of Drawback Rules
    Delay of 512 days not condoned where actual notice established by acknowledgment letter; appeal filing refused under PFUTP rules
    Appeals dismissed; s.114(1) rejection of personal guarantors' repayment plans upheld; failure to file revised plan, s.115 denial affirmed
    Order under Section 123 set aside; appellants allowed to file repayment plan under Section 106 with conditions.
❯❯
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