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
    Authenticity of NMCE commodity transactions upheld after corroborative records matched u/s 133(6) data; additions deleted
    Mutual fund regulations overhaul: tightened sponsor/AMC capital and governance rules, new Lite and Specialized Fund regimes
    Electronic Postal Bill of Export templates mandating specified data fields for postal export declarations; system-generated Let Export Order on public...
    Tariff values fixed for palm oil, soybean oil, brass scrap, gold, silver, areca nuts; customs values effective 16 Jan 2026
    Electronic entries for exports by post treated as bills of export, enabling duty credit issuance upon s51/s84 orders
    Electronic postal exports u/s 84 treated as bills of export for RoDTEP duty credits, enabling credit issuance
    Exports by post via section 84 entries brought under drawback rules; electronic entries deemed filed drawback claims upon EDI clearance
    SWAGAT-FI category for FPIs/FVCIs allowing conversion to simplified registration, unified custody, 10-year renewals and KYC
    Single-window SWAGAT-FI for concurrent FVCI/FPI registration and conversion, streamlining documents; extended renewals and 10-year KYC
    Export credit interest subvention eligibility and scope narrowed; applies only to credit sanctioned on/after 02.01.2026
    Export-import foreign exchange rules consolidated into 2026 regulations, effective Oct 1, requiring dealer compliance and PRAVAAH reporting
    Integration of postal DNK/IPS portals with ICES to enable electronic submission and automated export benefit claims
    Reverse-charge supplies treated as forward-charge GST without show-cause notice violates s.75(7); appellate order set aside and remitted
    Alleged GST fraud through fictitious firms and fake invoices leading to denial of anticipatory (pre-arrest) bail
    Extraordinary writ availability when alternate statutory remedy requires pre-deposit - writ declined; petitioner ordered to file statutory appeal with...
    Manual issuance of section 143(2) notices without computer-generated DIN invalidates jurisdiction u/s 148; reassessment quashed void ab initio
    Commission to non-resident agents for procuring foreign orders held not taxable in India, no TDS u/s 195
    Leviability of interest u/s 234A where original return was belated but section 153C return was timely; interest sustained
    Estimated net profit addition not treated as under-reporting u/s270A(6)(b) where accounts complete; penalty deleted
    NP rates for livestock versus iron-scrap sales: tribunal applies 0.22% to livestock, overturns uniform 8%
❯❯
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

Information memorandum disclosed the existence of corporation...

Admission of belated claim in insolvency process affirmed; adjudicating authority discretion upheld and appeal dismissed

Contents
Summary
Note

Note

-

Bookmark

Print

Print

IBC January 28, 2026 Case Laws AT
Information memorandum disclosed the existence of corporation dues and advised prospective resolution applicants to verify such claims; consequence: non-filing despite notice did not negate the disclosed claim. Adjudicating Authority exercised discretion to admit a belatedly filed claim after noting the information memorandum; consequence: admission of the claim was upheld and cannot be interfered with on appeal. Resolution Professional and successful resolution applicant are entitled to submit an addendum to the resolution plan following admission of the claim; consequence: they must take consequential actions to incorporate the admitted claim. Protective effect of insolvency process does not override statutory dues; consequence: statutory claims remain enforceable.

Topics

Acts Income Tax