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
    Registrar power to cancel registrations is limited; annulment of sale deeds requires civil adjudication, not summary administrative action.
    Transfer pricing comparability and FAR determine arm's length rates; TDS judged by law at payment date and double taxation adjusted.
    Exemption for bank import of gold inserted for SBER Bank, permitting duty and IGST relief for domestic consumption.
    Intraday Borrowing rules allow same day fund borrowing against guaranteed receivables for redemptions, with AMC bearing cost and risk.
    Writ remedy remains available when the appellate tribunal is non functional, but statutory pre deposit conditions must be complied with.
    Cancellation of GST registration: furnishing pending returns and paying dues permits dropping proceedings and consideration for restoration.
    Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
    Statutory apportionment 70:30 for Solar Power Systems yields a uniform 8.9% tax on gross consideration; assessments to be recomputed.
    Suspension of GST registration quashed; cancellation notice to be decided allowing regularisation and revival under established guidelines.
    Retroactive GST registration cancellation invalid; revival permitted only upon compliance with prescribed conditions and safeguards.
    Double penalisation: general penalty barred where concessional late fee is levied; bank attachment lifted on payment.
    Tariff classification of soaps determines GST rate; toilet soaps attract concessional rate, other soaps higher rate.
    GST exclusion for petroleum: petrol and diesel remain outside GST scope, so fuel charges are non taxable and not ITC eligible.
    Reliance on DVO report permissible after books of account were rejected, validating AO referral and valuation by PWD rates.
    Reliance on Hypothecation Statements upheld where certified inflated stock figures justified notional income addition and sustained on appeal.
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
❯❯
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

Anticipatory bail in a Customs investigation was granted because...

Anticipatory bail in Customs investigation granted where documentary evidence sufficed and custodial interrogation was found unnecessary.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs May 4, 2026 Case Laws DSC
Anticipatory bail in a Customs investigation was granted because adjudicatory proceedings had already commenced, a show cause notice had been issued, and the applicant was participating in that process. The court also noted the absence of criminal antecedents, no alleged breach during a prolonged ad-interim protection period, and that the matter largely turned on documentary evidence available to the investigating agency. On that basis, it held that the applicant's presence could be secured through conditions and that custodial interrogation was unnecessary. Bail was allowed subject to conditions ensuring attendance and cooperation with the investigation.

Topics

Acts Income Tax