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
    March 14, 2026   Case Laws Income Tax
    Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
    March 14, 2026   Case Laws Income Tax
    Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
    March 14, 2026   Case Laws Income Tax
    Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
    March 14, 2026   Case Laws Income Tax
    Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
    March 14, 2026   Case Laws Money Laundering
    Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
    March 14, 2026   Case Laws Income Tax
    Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
    March 14, 2026   Case Laws Income Tax
    Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
    March 14, 2026   Case Laws Income Tax
    Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
    March 14, 2026   Case Laws Income Tax
    Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
    March 14, 2026   Case Laws Income Tax
    Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
    March 14, 2026   Case Laws Income Tax
    Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
    March 14, 2026   Case Laws Income Tax
    Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
    March 14, 2026   Case Laws Income Tax
    Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
    March 14, 2026   Case Laws Income Tax
    Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
    March 14, 2026   Case Laws Income Tax
    Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
    March 14, 2026   Case Laws Income Tax
    Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
    March 14, 2026   Case Laws Income Tax
    Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
    March 14, 2026   Case Laws Income Tax
    Reopening of assessment lacking valid belief: interest under land acquisition treated as compensation, reopening quashed and appeal allowed.
    March 14, 2026   Case Laws Income Tax
    Reopening assessments: lack of independent application of mind invalidates s147/148 notices; section 68 additions deleted on proof.
    March 14, 2026   Case Laws Income Tax
    Mandatory digital signature required to complete e-assessments; absence renders reassessment time-barred and invalid.
❮
❯
❯❯
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
March 14, 2026   Case Laws Income Tax
Referral to Principal Commissioner for stay quantum required; recovery pending appeal affirmed subject to statutory stay.
March 14, 2026   Case Laws Income Tax
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review directed.
March 14, 2026   Case Laws Income Tax
Cash loan exception requires accepted finding of cash receipt before penalty; absent acceptance, penalty cannot stand.
March 14, 2026   Case Laws Income Tax
Cancellation of registration under section 12AB(4) limited-section 13 breaches affect assessment, notice specificity and jurisdiction required.
March 14, 2026   Case Laws Money Laundering
Proceeds of Crime: bona fide share sale returns not proceeds in seller's hands; mining profits remain attachable after cost deductions.
March 14, 2026   Case Laws Income Tax
Deduction under Chapter 80 maintained despite late Form No.10CCB filing when return filed on time; recomputation ordered.
March 14, 2026   Case Laws Income Tax
Substantial compliance doctrine upheld: procedural delay in filing Form 10-IC did not forfeit concessional tax option under 115BAA.
March 14, 2026   Case Laws Income Tax
Purchases Evidence: invoices, bank payments and GST records prevent total disallowance under section 37.
March 14, 2026   Case Laws Income Tax
Notional income recognition under IND AS upheld as non taxable and remand evidence reconciled turnover discrepancy, deletions sustained.
March 14, 2026   Case Laws Income Tax
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitation.
March 14, 2026   Case Laws Income Tax
Non-commencement of activities alone cannot negate charitable registration; proposed activities and later conduct may secure approval.
March 14, 2026   Case Laws Income Tax
Revenue recognition: estimated profit on undisclosed on-money taxed when sale deed executes, not on receipt, with fact-based profit estimation.
March 14, 2026   Case Laws Income Tax
Unaccounted Profit: estimate limited to profit element at 10% and taxed on execution/registration of sale deed.
March 14, 2026   Case Laws Income Tax
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking restrictions.
March 14, 2026   Case Laws Income Tax
Second proviso to section 153A limits post search assessments and confines additions to incriminating material, leading to deletions.
March 14, 2026   Case Laws Income Tax
Unexplained cash credits require cogent evidence to displace accepted books; suspicion or post facto VAT revisions are insufficient.
March 14, 2026   Case Laws Income Tax
Deemed valuation cannot supplant a rectified stamp valuation; residential exemption allowed where possession completes purchase, penalty deleted.
March 14, 2026   Case Laws Income Tax
Reopening of assessment lacking valid belief: interest under land acquisition treated as compensation, reopening quashed and appeal allowed.
March 14, 2026   Case Laws Income Tax
Reopening assessments: lack of independent application of mind invalidates s147/148 notices; section 68 additions deleted on proof.
March 14, 2026   Case Laws Income Tax
Mandatory digital signature required to complete e-assessments; absence renders reassessment time-barred and invalid.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST - States › 2026 › May, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST - States

Monetary limits continue to govern departmental filing of...

GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST - States May 29, 2026 Circulars
Monetary limits continue to govern departmental filing of appeals, applications and special leave petitions under the UPGST framework: GSTAT matters below Rs. 20,00,000, High Court matters below Rs. 1,00,00,000 and Supreme Court matters below Rs. 2,00,00,000 are ordinarily not to be pursued. The limits do not apply where a provision, rule, regulation, order, notification, direction or circular is treated as unconstitutional, or where the dispute concerns valuation, classification, refunds, place of supply, recurring interpretative issues, adverse costs or observations, or any matter the Commissioner considers necessary in the interest of justice or revenue. Zonal Law Committees are to review first appellate orders, meet at least twice monthly, record minutes and identify cases for appeal or best-practice circulation.
View Source View

Topics

Acts Income Tax
Next ➔