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
    Proceeds of crime and attachment of property of equivalent value upheld where original proceeds are not traceable, appeal dismissed
    Roasting of Rava/Suji found not to be manufacture; no excise duty on roasting, appeal allowed.
    Director liability under negotiable instruments: documentary indicia can sustain summoning, but recorded resignation can secure discharge.
    Dishonour of cheque: presumption under negotiable instruments act upheld; acquittal set aside and conviction with fine imposed
    Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available
    Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed
    Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
    Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed
    Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
    Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.
    GST neutralisation claim by contractor upheld; reimbursement ordered despite final bill and no-claim certificate, payment verified
    Condonation of delay in CGST appeals: HC grants Article 226 relief where counsel negligence prevented timely statutory appeal, restoring remedy
    GST rate reduction on cinema tickets: failure to pass benefit by raising base prices found; profiteering upheld.
    TDS prosecution continuation after full tax, interest and compounding recovery - proceedings quashed and attachments vacated.
    Inspection of seized assets: inspection may proceed without prior 'reason to believe' if tied to purposes of the Act, petitioner dismissed
    Reopening of assessment over alleged bogus invoices denied after ledger review and lack of opportunity to explain; notice quashed.
    Reassessment after search and ten year limitation under tax law quashed for assessment year beyond permissible period.
    Suppression of facts in customs exemption claims and invocation of extended limitation rejected where no intent to evade duty
    Transponder service fees characterised as service, not royalty, resulting in no withholding tax obligation on the payer.
    Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
❯❯
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

Accused's right to disclosure upheld: originals/authenticated...

Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Income Tax March 19, 2026 Case Laws HC
Accused's right to disclosure upheld: originals/authenticated foreign documents have been placed on the trial court record, rendering the petitioner's production challenge infructuous and permitting objections to authenticity or admissibility to be raised at trial. Admissibility and evidentiary weight of foreign public documents, including issues of authentication under applicable evidence rules and documents obtained via information-exchange treaties, are to be determined during the evidentiary stage; they do not mandate threshold dismissal or discharge. Once originals/authenticated documents are on the judicial file, the accused is entitled to inspect them to prepare defence, and liberty to inspect is granted subject to procedural rules.

Topics

Acts Income Tax