Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
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
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. 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
    February 24, 2026   Case Laws Income Tax
    FTS and Royalty classification determines applicability of exploration-specific tax rule; remand ordered to reassess withholding certificate.
    February 24, 2026   Case Laws Income Tax
    Capital Gains characterization upheld: unlisted preference shares treated as capital gains and revision under revisional jurisdiction set aside.
    February 24, 2026   Case Laws Income Tax
    Refund entitlement: administrative remittal for inquiry and decision, with notice and duty to consider supporting records.
    February 24, 2026   Case Laws Income Tax
    Capital Asset transfer in redevelopment: indexed cost applies to the whole property and residential reinvestment deduction allowed.
    February 24, 2026   Case Laws Income Tax
    Failure to claim deduction in return bars 80JJAA relief; statutory non compliance with filing requirements led to disallowance.
    February 24, 2026   Case Laws Income Tax
    Beneficial owner determination under GPA negates capital gains liability; fuel, bonus and TDS additions reconsidered and adjusted.
    February 24, 2026   Case Laws Income Tax
    Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
    February 24, 2026   Case Laws Income Tax
    Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
    February 24, 2026   Case Laws Income Tax
    Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
    February 24, 2026   Case Laws Income Tax
    Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
    February 24, 2026   Case Laws Income Tax
    Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
    February 24, 2026   Case Laws Income Tax
    Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
    February 24, 2026   Case Laws Income Tax
    Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
    February 24, 2026   Case Laws Customs
    Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
    February 24, 2026   Case Laws Companies Law
    Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
    February 24, 2026   Case Laws FEMA
    Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
    February 24, 2026   Case Laws Indian Laws
    Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
    February 24, 2026   Case Laws Indian Laws
    Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
    February 24, 2026   Case Laws FEMA
    Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
    February 23, 2026   Circulars DGFT
    Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
❮
❯
❯❯
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:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
February 24, 2026   Case Laws Income Tax
FTS and Royalty classification determines applicability of exploration-specific tax rule; remand ordered to reassess withholding certificate.
February 24, 2026   Case Laws Income Tax
Capital Gains characterization upheld: unlisted preference shares treated as capital gains and revision under revisional jurisdiction set aside.
February 24, 2026   Case Laws Income Tax
Refund entitlement: administrative remittal for inquiry and decision, with notice and duty to consider supporting records.
February 24, 2026   Case Laws Income Tax
Capital Asset transfer in redevelopment: indexed cost applies to the whole property and residential reinvestment deduction allowed.
February 24, 2026   Case Laws Income Tax
Failure to claim deduction in return bars 80JJAA relief; statutory non compliance with filing requirements led to disallowance.
February 24, 2026   Case Laws Income Tax
Beneficial owner determination under GPA negates capital gains liability; fuel, bonus and TDS additions reconsidered and adjusted.
February 24, 2026   Case Laws Income Tax
Revision under section 263: AO's inquiries and merchant banker DCF valuation upheld, reversing revisionary interference against assessee.
February 24, 2026   Case Laws Income Tax
Admission and Documentary Corroboration supported reassessment; prima facie material justified taxing alleged unaccounted cash consideration.
February 24, 2026   Case Laws Income Tax
Perquisite taxation: employer-paid annuity contributions are not taxable until the employee acquires a vested right to annuity receipts.
February 24, 2026   Case Laws Income Tax
Mechanical approval invalidates reopening of assessment where the approving officer fails to record reasons, so notice and reassessment were quashed.
February 24, 2026   Case Laws Income Tax
Deduction under 80IA: apportion common salary between power and trading by turnover and recompute the deduction.
February 24, 2026   Case Laws Income Tax
Eligibility for deduction under section 80-IAB: co-developer status under SEZ Act qualifies, deduction allowed subject to verification.
February 24, 2026   Case Laws Income Tax
Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to refusal.
February 24, 2026   Case Laws Customs
Admissibility of confessional statements and corroboration by independent recoveries upheld; sentence reduced to time served given delay and age.
February 24, 2026   Case Laws Companies Law
Stamp duty on instruments executed outside state not triggered by mere reference; sanction order not treated as multiple instruments.
February 24, 2026   Case Laws FEMA
Enforcement of foreign judgments: reciprocity and contractual damages enforceability despite alleged FEMA/RBI non compliance.
February 24, 2026   Case Laws Indian Laws
Successive bail requires substantial change; no such change found, electronic evidence and non-cooperation denied bail.
February 24, 2026   Case Laws Indian Laws
Demand and acceptance of illegal gratification must be proved beyond reasonable doubt; weak evidence warrants acquittal preservation.
February 24, 2026   Case Laws FEMA
Enforceability versus executability: a judicially affirmed foreign award is executable and not open to re litigation of decided objections.
February 23, 2026   Circulars DGFT
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and governance.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2026 › April, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

A provisional attachment of a bank account under the CGST Act...

Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST April 28, 2026 Case Laws HC
A provisional attachment of a bank account under the CGST Act does not continue after a final order is passed under Section 74. Applying the Supreme Court ruling in Om Prakash Gupta, the High Court held that the earlier attachment ceased on the passing of the final adjudication order and no separate adjudication on the attachment was required. The matter was disposed of on that basis.
View Source View

Topics

Acts Income Tax
Next ➔