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
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
    Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
    SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
    Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
    Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
    Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
    Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
    Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
    Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
❯❯
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

A sanctioned scheme of arrangement assigning specified...

Sanctioned scheme of arrangement binds creditors and bars separate suits over claims assigned under the settlement framework.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Companies Law May 13, 2026 Case Laws AT
A sanctioned scheme of arrangement assigning specified creditors' claims to the 63 Moons Group was held binding on all specified creditors, including dissenters, because the claims pursued in the civil suits arose from the same NSEL payment default and fell within the scheme. Once the settlement trigger event occurred, those claims, including claims against consenting brokers, stood assigned to the assignee, so the appellants could not continue independent civil proceedings for covered claims. The Tribunal also refused to revisit the scheme's legality, noting that earlier orders upholding it had already attained finality and were affirmed on merits by the Supreme Court. The appeal was dismissed.

Topics

Acts Income Tax