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
    Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
    INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
    Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
    Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
    Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
    Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
    Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
    Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
    Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
    Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
    Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
    Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
    Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
    Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
    Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
    Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
    Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
    Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
    Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
    GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
❯❯
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