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 characters0/2000
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.
RelevanceDefaultDate
    Faceless assessment hearing rights require effective video-conference access before finalising additions, with procedural compliance under scrutiny.
    Reassessment for unexplained property investment remains valid despite wealth-tax disclosure when income-tax source disclosures are incomplete.
    Section 80P deductions depend on member-credit activity, substantiated liabilities, timely leave payments, and compliant deposit KYC records.
    Depreciation on opening written-down value remains available where prior allowance and asset-block treatment continue without change in facts.
    Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.
    Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
    Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.
    Fresh share allotment is not receipt of pre-existing property, limiting deemed-income taxation for inadequate consideration.
    Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
    Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without thei...
    Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural...
    Reassessment sanction requirements invalidate notices approved by an incompetent authority, while delayed-return deductions require fresh consideratio...
    Certificate of Origin verification requires transaction-specific scrutiny; supplier non-cooperation alone cannot defeat preferential tariff treatment ...
    Burden of proof in gold confiscation requires corroborated smuggling evidence, while currency nexus and cross-examination remain essential safeguards.
    Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
    Deliberate customs undervaluation attracts separate partner liability despite post-detection duty payment, which may only mitigate penalty quantum.
    Customs investigation deposit refunds remain available when departmental records verify payment and the underlying duty demand is set aside.
    Late filing fees on supplementary Bills of Entry require assessment of sufficient cause and cannot be imposed mechanically.
    Contemporaneous import values govern customs valuation, preventing unsupported declared-value enhancement and consequential confiscation or penalties.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Reasoned and speaking administrative orders are required by...

      Reasoned administrative orders are essential to natural justice; unreasoned stay rejections require fresh determination through speaking orders.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Income TaxJuly 24, 2026Case LawsHC
      Reasoned and speaking administrative orders are required by natural justice, particularly when rejecting stay applications. Recording reasons replaces subjective decision-making with objective assessment, and the obligation applies to administrative authorities as well as judicial bodies. An unreasoned rejection of a stay application cannot be sustained because it prevents meaningful scrutiny of the decision. The stay-rejection orders were therefore quashed, and the competent authority was directed to determine the stay applications afresh through reasoned and speaking orders.

      Topics

      ActsIncome Tax