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
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
    Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
    Monetary jurisdiction for reassessment notice fails where ACIT issues section 148 notice beyond prescribed corporate case limits.
    Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
    User test in classification of imported solar cells leads to remand for fresh determination as satellite parts.
    Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
    Interpretation of "including" in LED lighting exemption upheld, extending concessional tax benefit to imported fixtures.
    CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
    May 30, 2026   Case Laws Law of Competition
    Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
❯❯
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