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
    August 11, 2026   Case Laws Income Tax
    Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
    August 11, 2026   Case Laws Income Tax
    Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
    August 11, 2026   Case Laws Income Tax
    Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no expr...
    August 11, 2026   Case Laws Income Tax
    Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
    August 11, 2026   Case Laws Income Tax
    Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
    August 11, 2026   Case Laws Income Tax
    Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
    August 11, 2026   Case Laws Income Tax
    Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
    August 11, 2026   Case Laws Income Tax
    Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
    August 11, 2026   Case Laws Income Tax
    Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
    August 11, 2026   Case Laws Income Tax
    Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
    August 11, 2026   Case Laws Income Tax
    Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
    August 11, 2026   Case Laws Income Tax
    Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
    August 11, 2026   Case Laws Income Tax
    ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
    August 11, 2026   Case Laws Income Tax
    Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive rec...
    August 11, 2026   Case Laws Income Tax
    Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
    August 11, 2026   Case Laws Income Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case Laws Income Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case Laws Customs
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case Laws Customs
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
❮
❯
❯❯
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
August 11, 2026   Case Laws Income Tax
Capital gains on mortgaged property remain payable on full sale consideration despite creditor appropriation of proceeds.
August 11, 2026   Case Laws Income Tax
Fixed place permanent establishment requires evidence of business carried on through premises at the non-resident's disposal in India.
August 11, 2026   Case Laws Income Tax
Leave encashment exemption: enhanced retirement benefit ceiling supports liberal application to pending non-government employee claims despite no express retrospectivity.
August 11, 2026   Case Laws Income Tax
Tax deduction on leave fare concession cannot be enforced against employers complying with binding interim judicial directions.
August 11, 2026   Case Laws Income Tax
Tax deduction on annual lease rent remained payable, while capitalised work-in-progress interest escaped disallowance for delayed deduction.
August 11, 2026   Case Laws Income Tax
Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verification.
August 11, 2026   Case Laws Income Tax
Specific statutory charge is essential for section 270A penalties; inconsistent under-reporting and misreporting allegations invalidate proceedings.
August 11, 2026   Case Laws Income Tax
Reassessment notice issued to an erstwhile company after LLP conversion invalidates assessment as a substantive jurisdictional defect.
August 11, 2026   Case Laws Income Tax
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43CA commenced.
August 11, 2026   Case Laws Income Tax
Sole-executor estate income must use individual slab rates after verifying the testament and will, not maximum marginal rates.
August 11, 2026   Case Laws Income Tax
Belated Form 10B filing cannot alone deny charitable trust exemption when substantive conditions for relief are satisfied.
August 11, 2026   Case Laws Income Tax
Safe-harbour tolerance protects genuine immovable-property purchases where DVO valuation differs from consideration within the permitted margin.
August 11, 2026   Case Laws Income Tax
ESOP cost of acquisition uses perquisite fair market value regardless of whether the benefit was taxed in India.
August 11, 2026   Case Laws Income Tax
Rule 8D dissatisfaction requirement limits exempt-income disallowance, while captive-power deductions and qualifying investment allowances receive recognition.
August 11, 2026   Case Laws Income Tax
Charitable income accumulation rules preserve pre-amendment utilisation rights, preventing summary tax adjustments on debatable statutory claims.
August 11, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.
August 11, 2026   Case Laws Income Tax
Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
August 11, 2026   Case Laws Income Tax
Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
August 11, 2026   Case Laws Customs
Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
August 11, 2026   Case Laws Customs
Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Admission of crucial additional evidence supporting...

Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's investment claim.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax August 25, 2026 Case Laws AT
Admission of crucial additional evidence supporting capital-gains exemptions was valid because the Commissioner (Appeals) obtained a remand report and found the supplementary agreement necessary for substantial justice. The agreement amalgamated two adjoining flats into one composite residential unit with a single surviving flat number. The taxpayer's investment and stipulated share in that composite unit supported exemptions under sections 54 and 54F, as the Assessing Officer had not verified facts sufficient to displace that position. The disallowance was deleted and the revenue's appeal was dismissed.
View Source View

Topics

Acts Income Tax
Next ➔