Loading...

⚠ ✕
❮ 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    Tax classification by form at sale places GRD Powder and GRD Mix under the residuary entry, not non-alcoholic beverages.
    Omission of export-refund restriction requires pending integrated-tax refund claims to be assessed without the former eligibility bar.
    Interim arrest protection cannot survive dismissal of an unmaintainable anticipatory-bail application; GST arrest requires communicated statutory auth...
    Section 87A rebate on Section 111A gains remains available where applicable law contains no express exclusion.
    Transfer-pricing comparability requires justified turnover filters and availability-based related-party transaction thresholds to ensure reliable unco...
    Customs custodianship for Ennore cargo appoints Viking Warehousing to hold import and export goods pending statutory clearance.
    Interim pharmaceutical export clearance relief extends, while future clearances require full regulatory compliance after the extension period.
    Integrated cargo security controls require CFSs to link vehicle access, tasking, Customs holds and independent gate-out verification.
    Online Customs refund re-filing requires rectification of deficiencies; manual applications for returned claims will not be accepted.
    Import documentation for cosmetics, drugs and medical devices requires category-specific licences, labels, certificates and shelf-life verification.
    Monetary-limit compliance governs departmental GST appeals; Commissioner authorisation alone does not establish an exception or permit merits review.
    Electronic Cash Ledger balances do not end GST interest for prior periods until debit discharges delayed GSTR-3B liabilities.
    Technical textile classification places laminated HDPE geomembrane under the lower GST rate from the effective date.
    GST classification of outdoor playground and gym equipment distinguishes sports goods from physical-exercise equipment and bearings.
    Tax payable threshold under Section 276CC prevents prosecution where liability is unestablished and non-filing lacks wilful intent.
    Separate speaking orders on reopening objections are mandatory; deciding them within reassessment invalidates jurisdiction and precludes revival of st...
    Appeal Filing Does Not Stay Tax Recovery, Though Further Recovery May Pause During First Appeal
    Recorded satisfaction before Rule 8D application bars additional exempt-income expense disallowance and preserves voluntary taxpayer computation.
    Customer-referral commission is business income, not fees for technical services, where no know-how is made available.
    Cash-payment disallowance requires verified statutory conditions; unreliable civil-contractor books may instead support estimated business income.
❮
❯
❯❯
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

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 Laws April 8, 2026 Case Laws SC
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

Acts Income Tax