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
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
    Bona fide conduct in GST writ challenges is essential; undisclosed facts and belated duress claims defeated relief.
    Return revision for omitted stock transfers required reconsideration, suspending related GST adverse-inference orders pending the revised return outco...
    Embassy-dependent bail conditions were replaced where a foreign national could not obtain the required guarantee certificate.
    Capacity-based pan masala cess failed equality review where deemed production treated materially different machine outputs alike.
    GST on compulsory acquisition compensation is impermissible because eminent-domain acquisition is neither a supply of goods nor services.
    GST appellate remand prohibition makes unauthorised remand a jurisdictional nullity, preserving writ review despite rectification and alternative-reme...
    Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
    Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
    Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
    Redemption premium on business-funding FCCBs is revenue expenditure and may be spread across the prescribed maturity period.
    Pre-commencement project receipts remain capital when tied to installation, while infrastructure deductions follow the taxpayer's chosen initial year.
    Tax deducted at source must be considered before prosecuting delayed return filing where the statutory exception applies.
    Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
    Notional interest under mercantile accounting cannot be imputed where debtors lack business activity and interest recovery is unsupported.
    India-Netherlands treaty taxation: executive search fees and cost reimbursements may fall outside technical services taxation.
    Kachha arhtia turnover excludes principals' sale proceeds; tax-audit penalty fails where no books existed for audit.
    Foreign income taxed in final settlement proceedings cannot be reassessed under the Black Money Act, preventing double taxation.
    Outright software purchases treated as business profits, eliminating withholding where the foreign seller lacks an Indian permanent establishment.
    Interest on partners' running accounts and lender accruals remains deductible where tax is deducted and recipients report 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

whatsapp Join 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 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