Loading...

⚠ ✕
❮ 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
    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.
    August 11, 2026   Case Laws Customs
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
    August 11, 2026   Case Laws Customs
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case Laws Customs
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
    August 11, 2026   Case Laws Customs
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case Laws Customs
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
    August 11, 2026   Case Laws IBC
    Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
    August 11, 2026   Case Laws Service Tax
    Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
    August 11, 2026   Case Laws Service Tax
    CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
    August 11, 2026   Case Laws Central Excise
    CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
    August 10, 2026   Notifications Income Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   Circulars DGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   Circulars Customs
    Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
    August 10, 2026   Circulars Customs
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case Laws GST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   Circulars Customs
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
❮
❯
❯❯
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
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.
August 11, 2026   Case Laws Customs
SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
August 11, 2026   Case Laws Customs
Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
August 11, 2026   Case Laws Customs
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
August 11, 2026   Case Laws Customs
Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
August 11, 2026   Case Laws Customs
IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
August 11, 2026   Case Laws IBC
Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
August 11, 2026   Case Laws Service Tax
Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
August 11, 2026   Case Laws Service Tax
CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
August 11, 2026   Case Laws Central Excise
CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
August 10, 2026   Notifications Income Tax
Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
August 10, 2026   Circulars DGFT
Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
August 10, 2026   Circulars Customs
Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
August 10, 2026   Circulars Customs
Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
August 10, 2026   Case Laws GST
GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
August 10, 2026   Circulars Customs
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Reassessment requires recorded material to have a rational...

Reason to believe in reassessment requires a live material nexus; unrelated allegations and later law cannot sustain reopening.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax September 1, 2026 Case Laws HC
Reassessment requires recorded material to have a rational connection and live nexus with the belief that income escaped assessment; suspicion based on statements or survey material unrelated to the taxpayer or investment transaction is insufficient. Allegations concerning an investor's representative, without transaction-specific material, could not support reopening for purportedly non-genuine share capital and share premium. For employees' provident fund and insurance contributions, the law prevailing when notice was issued allowed deduction where payment was made by the return-filing due date. A later contrary Supreme Court ruling could not retrospectively validate the recorded reason. The reassessment notice was quashed because neither ground established a sustainable reason to believe.
View Source View

Topics

Acts Income Tax
Next ➔