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
    Omission of Sections 73 and 74 in GST: Section 74A applies from 2024-25, assessment set aside and remitted.
    Denial of Input Tax Credit to bona fide purchaser overturned; ITC of Rs.22.09 lakh restored after finding no fraud
    Blocking of Electronic Credit Ledger and duty to disclose material facts led to dismissal; court refused writ interference.
    GST tax demand appeal permitted subject to 50% provisional deposit and 30 day filing extension; OD account protected
    Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies
    Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
    Battery energy storage systems as storage service, not generation; GST applies at 18% and registration required.
    Valuation and GST on residential real estate construction: concessional rates allowed for affordable and other units subject to conditions.
    TDS on annual lease rent to development authority upheld; appeals rejected following prior authoritative rulings
    Delay in filing Form 10B for charitable trust: 50 day delay condoned and exemption under Section 11 to be reconsidered.
    Business reorganisation orders and modified returns: re-scrutiny barred where assessment was pending; scrutiny notices quashed under income tax law
    Deduction claim for airport fuel farm under Section 80-IA upheld where fuel farm is integral and agreement with statutory authority satisfied
    Reopening of income tax assessment based on third party loose papers ruled invalid, notice under section 148 quashed.
    Issuance of shares to promoters: DCF valuation upheld and addition under section 56(2)(viib) deleted, appeal allowed.
    Donations to unrecognized political parties and tax deduction: tribunal finds no evidence of backdoor benefit, deduction allowed.
    Employees' provident fund contribution disallowance and other tax adjustments: tribunal upholds some disallowances and allows several deductions
    Salary payments to directors and cash payment limits reaffirmed as compliant; disallowance under cash-payment rule rejected by tribunal
    Registration under section 12A: Jurisdictional limits prevent PCIT cancellation via transfer under section 127; order quashed.
    Rectification of assessment for set off of brought forward losses and unabsorbed depreciation allowed after mistake found in return
    Benami transaction fiduciary exception: summary dismissal quashed and trial ordered to determine whether fiduciary trust or concealed benami.
❯❯
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

Whether the High Court could quash cheque-dishonour proceedings...

Multiple cheques for same debt and alleged duplicate complaints: quashing u/s 482 rejected; Section 138 case restored.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws January 13, 2026 Case Laws SC
Whether the High Court could quash cheque-dishonour proceedings under Section 482 CrPC by treating the later complaint as barred due to an earlier complaint on the same underlying liability was held to involve disputed, mixed questions of fact (including whether cheques were substitute, supplementary, or simultaneously enforceable) requiring trial evidence; hence, such issues could not be decided at the threshold, and quashing amounted to an impermissible "mini trial." The complaint disclosed the prima facie ingredients of Section 138 NI Act, and the statutory presumption under Section 139 had to be given due weight, leaving defences to be tested at trial; accordingly, the quashing order was set aside and the complaint restored, while refusal to quash other complaints was affirmed. - SC

Topics

Acts Income Tax