- Proportionality in GST registration cancellation requires an opportunity...
- Personal hearing in GST adjudication remains mandatory; inadequate notice...
- Adequate hearing before ex parte tax assessment requires fresh assessment...
- Garnishee recovery requires prior adjudication, consideration of taxpayer...
- GST portal-only service of notices and orders is invalid when rules do not...
- Show cause notice limits GST demand grounds; wrong-head IGST payment may...
- Transitional GST credit must be examined by GST authorities, while VAT...
- Section 73 notice timing does not require a three-month notice-to-order...
- Blocked input tax credit applies to GST on industrial-land lease premiums...
- Passenger carriage under presumptive shipping taxation includes round...
- Fixed place permanent establishment dispute remained undecided as the...
- Wilful tax evasion requires conscious intent, not delayed payment where...
- General public utility status can extend to trade-promotion bodies where...
- Deemed dividend rules exclude public Trusts from "concern" status, so...
- Section 153C limitation begins on transfer of records, and a later...
- Scientific warranty estimation, grossed-up royalty tax and eligible...
- Timeliness of Black Money Act notices: CBDT guideline breach invalidates...
- CSR donations to approved institutions remain deductible, while...
- Accrual-based consultancy income cannot be taxed twice merely because Form...
- Tax deduction compliance and payee income recognition govern consultancy...
- Year-specific evidence for chit investments and actual interest payments...
- Knowledge of import misdeclaration must be corroborated before Customs...
- Valid offence reports and completed KYC protect Customs Brokers from...
- Derivative abetment liability fails when correctly declared imported...
- Burden of proof for notified gold supports confiscation, while penalties...
- Baggage-related customs confiscation orders require statutory revision, as...
- Statutory auditor criminal liability requires designated responsibility,...
- TReDS receivables remain operational debt, and implemented resolution...
- Prescriptive right of way may be protected in insolvency when access is...
- Limitation in insolvency appeals remains tied to the original order, while...
- Anticipatory bail under money-laundering law requires satisfaction of twin...
- 2026 (8) TMI 167
- 2026 (8) TMI 145
- All Indian exports of dual-use items comply with international obligations: MEA
- PM Modi to inaugurate Bhogapuram Airport in Andhra on Aug 1
- HIGHLIGHTS
- Closely monitoring: India on US bill seeking up to 100 % tariffs on...
- Delhi HC seeks ED stand on Nayan Raheja's plea against money laundering case
- Rupee appreciates 7 paise to close at 95.43 against US dollar
- PM Modi, UK PM Burnham commit to harnessing full potential of mega trade deal
- ITC Q1 profit declines 15.6 pc to Rs 4,508.79 cr; non-cigarette FMCG posts...
- Punjab extends deadline of one-time scheme for settling tax dues of...
- PM Modi speaks to UK counterpart Burnham
- Bank credit to industry records robust growth of 19.2 pc in June: RBI data
- Customs Undervaluation: Payment Closes Duty, Not the Offence
- GST - Section 7 & Schedule II: Assignment of Leasehold Rights in MIDC Land...
- Delhi protesters' fingerprints collected from stones for identification...
- Shipping Bill for export of goods - See regulation 2 - Shipping Bill and...
- Cabinet approves Rs 84,084-cr offshore exploration scheme; govt to fund up...
- India's forex reserves jump USD 6.12 bn to USD 682.35 bn
- Jharkhand signs pact with CSC eStore to make SHG products made by women...
- APEDA Facilitates First-Ever Air Shipment of Karnataka's Neelam and...
- Favara-UPI Cross-Border Payment Corridor Goes Live Between Maldives and India
- Tax exemption for regulatory authority income applies retrospectively,...
- Customs arrears recovery framework creates dedicated Tax Recovery Cells...
- Export sample testing accepts valid recognised laboratory reports unless...
- Self-sealing permission remains valid unless withdrawn, while EDI...
- Express Cargo Clearance System launches at Navi Mumbai airport for...
- Placement memorandum filing rules enable faster AIF scheme launches while...
- SC upholds NCLAT order setting aside CCI's Rs 301.6-cr penalty on Grasim Industries
- Statutory pre-deposit defects in GST appeals must be curable before...
- GST reimbursement under gas-sale contracts requires admissible proof,...
- Efficacious statutory appellate remedy bars writ review, while bona fide...
- Natural justice in GST demand adjudication requires an effective hearing,...
- Condonation of delay required where an unrepresented appellant had...
- Ex parte GST adjudication requires a fair opportunity to reply and be...
- Commensurate price reduction is mandatory for input tax credit benefits;...
- Prompt Vivad Se Vishwas refunds remain required despite exclusion of...
- Dispute Resolution Panel objections must reach both prescribed forums;...
- Interim release of seized cash preserved pending tax and title...
- Late Form 10B filing preserves charitable-trust exemption where the audit...
- Political contribution deductions require recipient party compliance with...
- Aggregation under TNMM prevents selective testing of intra-group services...
- Protective assessment cannot duplicate identical receipts under competing...
- Tax-transparent partnership treaty entitlement is assessed partner by...
- Rural agricultural land exclusion shields enhanced acquisition...
- Trust character follows dominant objects and activities, supporting...
- Scrutiny notice format defects are curable where statutory requirements...
- Chapter Number (No) 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND...
- Protective additions for alleged commission receipts fail when...
- Unified peak credit prevents separate taxation of rotating unaccounted...
- Special vehicles confined to enclosed premises fall outside motor vehicle...
- Customs valuation disputes must be appealed to the Supreme Court, leaving...
- Current account treatment of overseas tournament services removed most...
- Chapter Number (No) 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS...
- Chapter Number (No) 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL...
- Chapter Number (No) 81 Other base metals; cermets; articles thereof
- Chapter Number (No) 73 Articles of Iron or Steel
- Writ maintainability despite alternative remedies permits scrutiny of...
- Modification of bail conditions remains available through inherent...
- Personal liberty in economic-offence bail requires compelling custody...
- Nicotine Sulphate classification as a vegetable alkaloid defeated...
- Payee or holder status governs cheque-dishonour complaints; proceedings by...
- China's factory activity unexpectedly slips into contraction in July
- PM Modi to inaugurate Bhogapuram Airport on Aug 1 in Andhra Pradesh
- Rupee rises 20 paise to 95.30 against US dollar in early trade
- APEDA Facilitates First-Ever Sea Shipment of Value-Added Flavoured Makhana...
- Revision by Commissioner beyond CASS scope during assessment by AO is not...
- Customs Act: ROM Cannot Become a Second Round on Merits
- Suspicion Is Not Proof under the Customs Act
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