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 characters0/2000
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.
RelevanceDefaultDate
    Jurisdictional defect in composite GST notices: consolidation of multiple tax periods was quashed as void
    GST assessment orders without DIN treated as patently defective; delayed writs entertained on conditional deposit
    Ineligible input tax credit refunds may face recovery proceedings; demand stayed pending second appeal after portal glitch.
    DIN compliance invalidates GST assessment summary uploaded without a DIN, but fresh proceedings may be initiated after notice.
    Personal hearing in GST assessment cannot be denied when an adverse order is proposed; assessments were set aside and remanded.
    Natural justice breach in transfer and revision proceedings during COVID led to setting aside both orders
    Form No. 10 and capital work-in-progress additions fail where no evidence of actual receipt or current-year claim exists.
    Loan repayment as application of income under charitable trust exemption allowed where no double deduction was shown
    Section 14A satisfaction requirement blocks Rule 8D disallowance, and maintenance dredging remains revenue expenditure in tax computation.
    Indexation of construction cost allowed where sale deed annexure formed part of the public record.
    Software distribution receipts were not taxable as royalty or technical fees after binding precedent settled the issue.
    Permanent establishment profit attribution turns on branch role evidence; MAT credit claim sent back for verification.
    Internal TNMM and consistency drive transfer pricing relief, while replacement spares fail for additional depreciation.
    Transfer pricing of intra-group services and unabsorbed depreciation: remand for fresh CUP review, with carry forward allowed beyond eight years.
    Belated Form 10-IC filing treated as procedural lapse where section 115BAA option was clearly exercised
    Arm's length pricing of support services and TNMM margins justified deletion of transfer pricing adjustments.
    Section 14A disallowance, LIBOR-based transfer pricing and MAT adjustments were narrowed, while notional interest additions were deleted.
    Confiscation of excess imported goods fails where duty was paid and no suppression or collusion was proved.
    Customs valuation and evidence rules curb rejection of declared value, extended limitation, and penalties in import disputes
    Deemed manufacture principle extends concessional CVD to importers when domestic goods qualify despite CENVAT credit conditions.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Compensation was sought for loss of seized silver and cash...

      Seized silver and cash stolen in state custody: compensation awarded for negligent loss; relief limited to undisputed shortfall

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      GSTJanuary 6, 2026Case LawsHC
      Compensation was sought for loss of seized silver and cash stolen from a police station while in State custody. The seizure was an exercise of sovereign power, but the subsequent loss was attributable to negligence of public officials, amounting to a constitutional tort infringing the claimant's right to carry on trade under Article 19(1)(g); compensation was therefore maintainable and granted. On quantification, the forum declined to adjudicate disputed purity of returned silver for lack of material, and confined relief to the undisputed shortfall between seized and returned quantities. The claimant was held entitled to return of 23.44 kg silver valued as on the date of compliance, with Rs. 7,95,000 adjusted against that value; petition allowed. - HC

      Topics

      ActsIncome Tax