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
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
    Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
    Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
    Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
    Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
    Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
    Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
    Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
    Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
    Residential house test under section 54F: open land was not a house, so deduction remained available.
    Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
    TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
    Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
    Transfer pricing adjustments: pass-through costs, working capital relief, DRP binding directions, and foreign tax credit verification.
    Mechanical approval under section 153D invalidates search assessments where the approving authority fails to apply independent mind.
    Section 153C jurisdiction fails where third-party loose papers and digital traces do not establish a credible nexus with the assessee.
❯❯
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

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

GST January 6, 2026 Case Laws HC
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

Acts Income Tax