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 characters0/2000
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.
RelevanceDefaultDate
    Deemed withdrawal of GST assessment ends garnishee recovery once returns are filed and dues are paid, subject to verification.
    GST on leasehold rights and land development cost upheld as taxable supply of service
    TDS on land acquisition compensation barred where arbitral award crystallises into a judgment debt payable in full
    Revision under section 263 turns on whether assessment enquiry was made, not a substantial question of law.
    Maintainability is for the Court, not the Registry; petitions must be numbered subject to maintainability and placed before the roster Bench.
    Unexplained money additions fail where presumptions replace corroborative enquiry and independent evidence in cash payment disputes.
    On-money, gifts and seized assets: ITAT applied section 69A limits, allowed telescoping, and recalculated capital gains.
    Prior recorded satisfaction is required before penalty under section 271D can be validly initiated and levied.
    Foreign commission expenditure disallowed for lack of genuineness, with limited relief granted to avoid double taxation on later write-back.
    Commercial expediency protects genuine society expenditure where no sham, bogus claim, or rejected books justify loss disallowance.
    Charitable registration renewal cannot be denied by importing cancellation issues when educational activities remain genuine.
    Genuine cancellation compensation linked to share transfer can qualify as deductible selling expense in capital gains computation.
    Section 54F exemption takes priority over set-off of long-term capital loss, allowing carry forward of the loss.
    Section 54F deduction upheld where related-party residential purchase was supported by evidence and not shown to be a sham.
    Evidentiary linkage required for export penalty claims; CESTAT set aside freight forwarder penalties based on presumptions alone.
    Pre-existing dispute defeats Section 9 insolvency claim where contemporaneous grievances show a plausible defence to post-CIRP charges.
    Pre-existing dispute defeats Section 9 insolvency admission where liability is denied and contractual defects are already on record.
    Statutory presumption in cheque dishonour cases upheld; bank records and notice service proved liability, and revision found no perversity.
    May 8, 2026   Case LawsMoney Laundering
    Woman accused under PMLA granted bail as statutory protection, prolonged custody, and parity with co-accused all applied.
    Statutory remedy and natural justice govern disputed certificate liability, with interim stay of unexecuted arrest warrant.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Section 24(1)(a) of the 2013 Act applies where acquisition...

      Section 24(1)(a) and limitation condonation under land acquisition law support appeals on merits despite delay.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Indian LawsApril 8, 2026Case LawsSC
      Section 24(1)(a) of the 2013 Act applies where acquisition proceedings began under the 1894 Act but the award was made after the 2013 Act commenced; compensation must then be determined under the 2013 Act, while rehabilitation and resettlement entitlements are not retrospectively imported. Appeals from such awards are treated as first appeals under Section 74 of the 2013 Act, not under Section 54 of the 1894 Act. Section 74 does not expressly or impliedly exclude Section 5 of the Limitation Act, and Section 29(2) therefore permits condonation of delay. The delay in the first appeals was condoned, the contrary High Court rulings were set aside, and the matters were directed to proceed on merits.

      Topics

      ActsIncome Tax