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
    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.
    March 14, 2026   Case Laws Customs
    Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
    March 14, 2026   Case Laws Companies Law
    Entitlement to Transmission of Shares upheld: legal heirs may seek transmission and company must process demat transfers.
    March 14, 2026   Case Laws IBC
    Vesting of Title on Sale Confirmation: confirmation vests title despite subsequent insolvency moratorium, while certificate issuance is ministerial.
    March 14, 2026   Case Laws IBC
    Right to be heard protects parties with interests from asset sales during moratorium; impleader permitted and procedural directions issued.
    March 14, 2026   Case Laws IBC
    Forensic audit admissibility: reports by suspended management lacking authenticity or independence can be excluded and are not maintainable.
    March 14, 2026   Case Laws FEMA
    Penalty discretion under statutory maximum upheld; appellate enhancement refused where adjudicator gave a reasoned, reduced quantum.
    March 13, 2026   Notifications Companies Law
    Pillar Two income taxes: defer recognition of related deferred tax and disclose current tax impact and exposure information.
    March 13, 2026   Circulars Customs
    Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.
❮
❯
❯❯
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
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.
March 14, 2026   Case Laws Customs
Duty to verify online registrations: verification duty arises only after foreign-portal entry, so no domestic liability for non-uploading.
March 14, 2026   Case Laws Companies Law
Entitlement to Transmission of Shares upheld: legal heirs may seek transmission and company must process demat transfers.
March 14, 2026   Case Laws IBC
Vesting of Title on Sale Confirmation: confirmation vests title despite subsequent insolvency moratorium, while certificate issuance is ministerial.
March 14, 2026   Case Laws IBC
Right to be heard protects parties with interests from asset sales during moratorium; impleader permitted and procedural directions issued.
March 14, 2026   Case Laws IBC
Forensic audit admissibility: reports by suspended management lacking authenticity or independence can be excluded and are not maintainable.
March 14, 2026   Case Laws FEMA
Penalty discretion under statutory maximum upheld; appellate enhancement refused where adjudicator gave a reasoned, reduced quantum.
March 13, 2026   Notifications Companies Law
Pillar Two income taxes: defer recognition of related deferred tax and disclose current tax impact and exposure information.
March 13, 2026   Circulars Customs
Back to Town (BTT) procedure for export cargo due to maritime disruption: seal verification governs BTT and 100% exam where tampered.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2026 › June, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

CBDT has prescribed compulsory complete-scrutiny selection...

Compulsory scrutiny selection rules set for FY 2026-27, covering survey, search, reopening, exemption, and tax-evasion cases.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax June 10, 2026 Circulars
CBDT has prescribed compulsory complete-scrutiny selection parameters for FY 2026-27, including survey cases conducted on or after 1.4.2024, search or requisition cases initiated on or after 1.4.2024, specified reopened cases under notice u/s 148, cases involving cancelled or ungranted registration/approval with exemption claims in ITR-7, recurring issues where prior additions have attained finality or been upheld for Revenue beyond the prescribed thresholds, and cases supported by specific tax-evasion information from law-enforcement or regulatory agencies. The guidelines also set out the selection and transfer procedure, including service of notice u/s 143(2), upload of supporting documents, handling of International Taxation and Central Charge cases, and a 30.6.2026 time limit for service of notice for ITRs filed in FY 2025-26.
View Source View

Topics

Acts Income Tax
Next ➔