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
    Form 26AS-based service tax demand fails where taxability is not independently examined and extended limitation lacks statutory findings.
    GST registration restoration for non-filing turns on filing pending returns and paying dues with interest and late fee.
    Condonation of delay in GST appeal upheld where pre-deposit counted as substantial compliance and garnishee recovery continued pending appeal.
    Input Tax Credit on QIP funding allowed only for borrowings repaid for business operations, not subsidiary investment
    Bad debt deduction turns on effective write-off, not ledger closure, where recovery steps are still pending.
    Reassessment beyond four years requires specific nondisclosure; section 80-IA objections based on ownership and development failed.
    Permanent establishment and APA-based royalty taxation: only royalty ultimately retained after refund was taxable in India.
    Income Tax Practitioner registration requires one year's practice; authorised-representative eligibility remains a separate standard for registration.
    Independent professionals vs employees: faculty engagement upheld as professional service, rejecting salary-style TDS treatment and default orders.
    House property income treatment for furnished letting prevails when premises are merely rented with incidental facilities.
    Section 153C overrides reassessment where search material relates to another person; notice and reassessment quashed.
    TDS on year-end professional fee provisions and deposit timing, with DTAA scrutiny for offshore lawyer payments
    Leave encashment, CSR, real income and port depreciation rules shape deductions, income recognition and business-linked expenditure treatment.
    Accumulated charitable income paid to another trust attracts deemed income under section 11(3)(d), with rectification upheld.
    Unexplained expenditure under section 69C cannot be added where purchases are recorded and payments are explained
    Common area maintenance charges treated as contractual service payments, not rent, with TDS under 194C upheld.
    Discretionary penalty for unexplained cash credits requires higher proof than a mere assessment addition in quasi-criminal proceedings
    Land sale characterisation: multiple plot sales can still yield capital gains where purchase was for investment.
    Audit-report disallowance under prima facie processing upheld, but rectification enhancing liability for the same claim was invalid
    Reassessment jurisdiction fails without live nexus to incriminating material and valid statutory approval; on-money addition was deleted.
❯❯
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

No binding conflict existed among the cited Single Bench orders...

No matter-of-right conversion of non-bailable warrants was established; fact-specific precedents created no conflict for Larger Bench review.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST April 18, 2026 Case Laws HC
No binding conflict existed among the cited Single Bench orders on conversion of non-bailable warrants into bailable warrants, because each was decided on its own facts and none laid down a rule that an accused in an economic or heinous offence has a matter-of-right entitlement to conversion. One case concerned only the validity of non-bailable warrants and refusal of interim stay, another upheld refusal of conversion on its facts, and a third granted conversion through inherent jurisdiction on the overall circumstances. As no ratio emerged to require reference to a Larger Bench, the reference was left unanswered and the learned Single Judge was directed to decide the matter on its merits.

Topics

Acts Income Tax