Loading...

⚠ ✕
❮ 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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    Composite car radio-DVD classification requires proof of principal function; indeterminacy places goods under the last equally meriting heading.
    Liquidation auction value governs stamp duty when transparent insolvency sales establish true market value for registration.
    Administrative write-down authority cannot be implied after a reconstruction scheme omits specific AT-1 bond powers.
    Customs clearance at Mandalgarh now covers unloading imported goods and loading export goods at the designated location.
    Financial Default Determination: Information Utility records and contemporaneous evidence support CIRP admission despite profitability disputes.
    Deemed withdrawal of GST best-judgment assessments follows delayed GSTR-3B filing when the requisite late fee is paid.
    Statutory GST liability prevails over works-contract terms, leaving VAT-to-GST reimbursement claims for resolution against employers.
    GST Payment Timing: Cash Ledger credit ends interest accrual, while late post-notice payment attracts mandatory penalty.
    Retrospective GST interest liability confines delayed-payment interest to cash-ledger tax, requiring reassessment of credit-ledger interest refunds.
    ISD-distributed input tax credit refunds remain available to SEZ units for their own zero-rated exports, subject to verification.
    Anti-profiteering obligations apply to regulated Rail Neer transfer prices, requiring GST benefits to reach recipients despite price controls.
    Bill-to/Ship-to E-Way Bills permit direct dispatch where the person causing movement generates compliant transport documentation.
    Road restoration charges constitute taxable Government services, triggering reverse charge and defeating claims of governmental-function exemption.
    Cumulative GST appellate pre-deposit permits prior deposits against the same demand, eliminating duplicate payment where statutory thresholds are met.
    Revision for inadequate enquiry may stand where assessment fails to test present liability against future obligation.
    Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
    GST assessment without verified turnover required fresh manual rectification review, while coercive recovery remained barred pending reconsideration.
    Statutory limitation for GST detention penalties makes delayed orders jurisdictionally invalid despite an available appellate remedy.
    Retrospective input tax credit regularisation protects delayed returns filed by the prescribed cut-off from denial solely for lateness.
    Nil valuation of unbilled head office services prevents GST demands based on proportionate allocation of common expenditure.
❮
❯
❯❯
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

Entry 34 of List II permits State legislation regulating or...

Betting on skill-based games remains within State legislative power when money is staked on uncertain outcomes.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Indian Laws September 25, 2026 Notes
Entry 34 of List II permits State legislation regulating or prohibiting betting on uncertain outcomes, including outcomes of predominantly skill-based games. The constitutional distinction is between the skill game itself and a wager placed on its uncertain result: a stake, uncertainty and expectation of gain bring the activity within betting and gambling, regardless of the game's skill classification. Genuine participation fees for skill competitions may remain distinct from outcome-linked stakes, requiring examination of the payment's function and the event's structure. Statutory exemptions for wagering on games of skill are matters of legislative policy and may be withdrawn. Online money-gaming restrictions may additionally rely on public order only where a real and proximate connection to community-wide disruption is established. Betting and gambling, as res extra commercium, does not attract proportionality review based on a claimed right to conduct that enterprise.

Topics

Acts Income Tax