Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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
    March 17, 2026   Notifications SEBI
    Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
    March 17, 2026   Circulars Customs
    Container Movement Procedure: auto approved movement numbers permit terminal transfer to CFSs with escalation and manual approval safeguards.
    March 17, 2026   Circulars Customs
    Export Cargo Return Procedures: permit berth, require seal verification, cancel Shipping Bills/LEO after incentive recovery.
    March 17, 2026   Circulars Customs
    Parawise Comments requirement: concerned sections must prepare and forward comments to enable timely filing of counter-affidavits.
    March 17, 2026   Case Laws GST
    Validity of time extension notifications - statutory appeal allowed within four weeks; appellate outcome subject to pending substantive challenge.
    March 17, 2026   Case Laws GST
    Concessional IGST entitlement denied where prescribed supplier recipient order and movement conditions are not strictly complied with.
    March 17, 2026   Case Laws GST
    Time limit for Input Tax Credit extended retrospectively; claims within the extended period permitted and remitted for factual eligibility review.
    March 17, 2026   Case Laws GST
    Ex parte assessment remitted for fresh adjudication; reply and ledger verification required before recovery or bank attachment vacatur.
    March 17, 2026   Case Laws Income Tax
    Self-generated trademark transfer treated as capital receipt, not business income; short-term capital loss allowed accordingly.
    March 17, 2026   Case Laws Income Tax
    Developer status under Section 80-IA(4) confirmed where development-only enterprises transfer possession, enabling deduction despite contract labels.
    March 17, 2026   Case Laws Income Tax
    Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
    March 17, 2026   Case Laws Income Tax
    Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
    March 17, 2026   Case Laws Income Tax
    Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
    March 17, 2026   Case Laws Income Tax
    Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
    March 17, 2026   Case Laws Income Tax
    Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
    March 17, 2026   Case Laws Income Tax
    Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
    March 17, 2026   Case Laws Income Tax
    Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
    March 17, 2026   Case Laws Income Tax
    Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
    March 17, 2026   Case Laws Income Tax
    Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
    March 17, 2026   Case Laws Income Tax
    Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.
❮
❯
❯❯
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:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
March 17, 2026   Notifications SEBI
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcement.
March 17, 2026   Circulars Customs
Container Movement Procedure: auto approved movement numbers permit terminal transfer to CFSs with escalation and manual approval safeguards.
March 17, 2026   Circulars Customs
Export Cargo Return Procedures: permit berth, require seal verification, cancel Shipping Bills/LEO after incentive recovery.
March 17, 2026   Circulars Customs
Parawise Comments requirement: concerned sections must prepare and forward comments to enable timely filing of counter-affidavits.
March 17, 2026   Case Laws GST
Validity of time extension notifications - statutory appeal allowed within four weeks; appellate outcome subject to pending substantive challenge.
March 17, 2026   Case Laws GST
Concessional IGST entitlement denied where prescribed supplier recipient order and movement conditions are not strictly complied with.
March 17, 2026   Case Laws GST
Time limit for Input Tax Credit extended retrospectively; claims within the extended period permitted and remitted for factual eligibility review.
March 17, 2026   Case Laws GST
Ex parte assessment remitted for fresh adjudication; reply and ledger verification required before recovery or bank attachment vacatur.
March 17, 2026   Case Laws Income Tax
Self-generated trademark transfer treated as capital receipt, not business income; short-term capital loss allowed accordingly.
March 17, 2026   Case Laws Income Tax
Developer status under Section 80-IA(4) confirmed where development-only enterprises transfer possession, enabling deduction despite contract labels.
March 17, 2026   Case Laws Income Tax
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's suo motu deduction.
March 17, 2026   Case Laws Income Tax
Joinder of necessary party: amendment allowed to add affected third party with prescribed service and timelines.
March 17, 2026   Case Laws Income Tax
Notice specificity is required: failure to identify and exclude the inapplicable limb vitiates tax penalty proceedings and leads to quashing.
March 17, 2026   Case Laws Income Tax
Unexplained credit treatment requires year specific contemporaneous documents to displace genuineness of share transactions.
March 17, 2026   Case Laws Income Tax
Dividend Stripping: anti-avoidance provision applies to whole dividend; taxpayer bears burden to prove non-applicability.
March 17, 2026   Case Laws Income Tax
Permanent Establishment: offshore equipment supply characterised as sale, not service, so receipts not attributable to a PE in India.
March 17, 2026   Case Laws Income Tax
Deductibility of royalty: logo payments held business expenditure; stock valuation and capital subsidy treatments upheld accordingly.
March 17, 2026   Case Laws Income Tax
Retrospective omission of a provision on specified domestic transactions nullifies transfer pricing adjustments, leading to deletion of additions.
March 17, 2026   Case Laws Income Tax
Capital gains exemption: purchase funded by assessee and later gifted, deduction allowed where documentary chain proves beneficial ownership.
March 17, 2026   Case Laws Income Tax
Concessional tax option under section 115BAA: delayed Form 10 IC treated as procedural, condoned and concessional rate applied.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2026 › February, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

An order issued and adjudications made against a deceased person...

Orders Against Deceased: treated as non est, set aside and remanded for fresh consideration allowing legal heirs to reply.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST February 25, 2026 Case Laws HC
An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice. The impugned orders were therefore set aside and the matters remanded for reconsideration in light of representation by the legal heirs.
View Source View

Topics

Acts Income Tax
Next ➔