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
    Transfer pricing: Revenue-based segmental allocation quashed; require functional and risk analysis before bifurcation or TP adjustment
    Deduction under s.80P(2)(a)(i) allowed for interest income; AO directed to recompute deduction after expense review
    Revenue appeal dismissed; CIT(A)'s deletion of transfer pricing adjustment under s.92CA upheld; CUP method deemed arm's-length
    Reassessments quashed for lack of s151 sanction, s148(2) material, s149(1)(b) threshold; unspecified ss68-69D and mechanical approval invalidated
    Taxpayer's foreign equity write-off treated as deductible business loss; s.68/115BBE addition deleted for documented advance
    Belated return filed under s.142(1) treated as valid; s.143(2) notice absence nullified s.144 assessment; s.292BB inapplicable
    Assessment under s.153C r.w.s.153A held invalid where AO adopted consolidated satisfaction and relied on extraneous material
    Transfer completed in FY2009-10; capital gains taxed in AY2010-11 cannot be taxed in a later assessment year
    Tribunal upholds revisional power under section 263, rejects assessee's jurisdictional and exemption claims under sections 143(2) and 10(23C)(iiiad)
    Assessee's evidence of identity, creditworthiness, repayments leads to deletion of s.68 additions; tax officer failed to invoke s.131 or s.133(6)
    Petitioner allowed conditional re-export after bond and 20% bank guarantee, must re-export within 12 days
    Imported clear float glass with absorbent non-reflecting layer classed under CTH 7005 1090; Nil BCD under Sl. No. 934
    Confiscation and penalty set aside where officers lacked independent s.110(1) belief; s.123 evidence proved domestic origin
    Penalty Quashed Where Section 108 Statements Were Admitted Without Examination or Cross-Examination Under Section 138B
    Customs broker penalty under Reg.18 quashed where no evidence of client undervaluation, breach of Reg.10(d) or 10(e)
    Appeal dismissed as not maintainable; baggage seizure for undeclared foreign-origin gold falls outside appellate jurisdiction under Customs law
    Confiscation and penalties under s.112 annulled as revenue failed to prove peas' foreign origin under s.123
    Appeal allows belated home-buyer claims; records and RP affidavit deemed sufficient, claims to be included in resolution plan
    Provisionally attached corporate debtor assets can be in information memorandum and resolved; Section 32A grants post-approval immunity
    Petition dismissed challenging PMLA arrest; Section 19 arrest upheld despite Section 50 irregularities; facts for trial
❯❯
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