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
    Export incentives count as operating revenue; working capital adjustment and section 80G relief for CSR donation allowed.
    Aggregated TNMM accepted for linked transactions, with nil ALP and separate receivables adjustment both rejected.
    RoDTEP eligibility for restricted sugar exports cannot be denied where exports were made under permitted quota and approval.
    Reasoned order required on refund interest claim; omission to address accrued interest showed non-application of mind.
    Binding precedent and seat-part classification control: seat-mechanism components remained parts of seats, not motor-vehicle accessories.
    Untested customs statements cannot sustain rejection of transaction value without mandatory section 138B compliance.
    Electronic evidence, customs valuation and undervaluation findings upheld; separate penalties for document suppression were set aside.
    DFIA exemption for non-sensitive inputs applies without technical correlation, but only on strict conformity with licence conditions.
    Admitted homebuyer claims cannot be reopened after plan approval; resolution applicants must honour crystallised liabilities and hand over possession.
    Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
    Separate legal entity doctrine barred aggregation of proprietorship liabilities with company debt for insolvency threshold purposes.
    Pre-existing dispute defeats insolvency petition where quality complaints and prior correspondence show a real dispute over supply
    SEBI market-access prohibition triggered insolvency ineligibility under Section 29A(f), barring a resolution plan submission.
    Territorial jurisdiction under Article 226 fails where the essential cause of action lies outside Delhi and forum conveniens applies.
    Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging
    Updated authorised officers for food imports expand notified points of entry across airports, ICDs, SEZs, seaports and land stations.
    INR derivative dealings with related parties are restricted for Authorised Dealers, subject to limited exceptions and immediate effect.
    Extended validity and nodal officer nomination streamline handling of diverted break bulk cargo for international transhipment at Mumbai Port.
    Tax component payment can bar recovery pending appeal, with recovery notices set aside and revenue liberty preserved.
    Input tax credit dispute remitted for fresh consideration after additional documents were produced to explain transaction discrepancies.
❯❯
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

      NCLAT held that the appellant had shown sufficient cause for...

      Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      IBCApril 16, 2026Case LawsAT
      NCLAT held that the appellant had shown sufficient cause for non-appearance because counsel's absence on the relevant date was supported by the record and appeared genuine, even though an adjournment should have been sought earlier. On that basis, the Tribunal found that the appellant should be given an opportunity to contest the matter. The order rejecting restoration of the petition dismissed for non-prosecution was set aside, and the restoration application was revived and remitted to the Adjudicating Authority for fresh decision after hearing both sides, including the defence regarding absence on 16.05.2025, in accordance with law.

      Topics

      ActsIncome Tax