Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    September 8, 2026   Case Laws Income Tax
    Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gain...
    September 8, 2026   Case Laws Income Tax
    Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
    September 8, 2026   Case Laws Income Tax
    Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
    September 8, 2026   Case Laws Income Tax
    MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
    September 8, 2026   Case Laws Income Tax
    TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.
    September 8, 2026   Case Laws Income Tax
    Stale Reassessment Material Cannot Support Reopening When Earlier Proceedings Already Considered the Same Lender-Credit Information
    September 8, 2026   Case Laws Income Tax
    Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
    September 8, 2026   Case Laws Income Tax
    Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
    September 8, 2026   Case Laws Income Tax
    Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency...
    September 8, 2026   Case Laws Income Tax
    Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting misma...
    September 8, 2026   Case Laws Income Tax
    Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.
    September 8, 2026   Case Laws Income Tax
    Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
    September 8, 2026   Case Laws Income Tax
    Section 80G approval accepts section 10(23C) exemption without mandatory section 12AB registration, subject to verifying statutory coverage.
    September 8, 2026   Case Laws Income Tax
    Section 80G approval permits limited spiritual and satsang expenditure where the statutory religious-activity ceiling remains unbreached.
    September 8, 2026   Case Laws Income Tax
    Reassessment limitation renders post-expiry notices invalid, while missing scrutiny notice or improper approval defeats jurisdiction.
    September 8, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits-based decisions even where taxpayers do not prosecute appeals, requiring fresh disposal.
    September 8, 2026   Case Laws Income Tax
    Charitable accumulation rectification requires prior notice for return-processing adjustments and merits-based consideration of corrected audit report...
    September 8, 2026   Case Laws Customs
    Goods-description customs exemption covers MEG reclamation equipment for petroleum operations despite a different listed tariff heading.
    September 8, 2026   Case Laws Customs
    Post-clearance Bill of Entry amendments can enable preferential tariff reassessment upon later production of a retroactive certificate of origin.
    September 8, 2026   Case Laws Companies Law
    DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.
❮
❯
❯❯
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
September 8, 2026   Case Laws Income Tax
Section 50C valuation date follows crystallised consideration where rehabilitation arrangements precede registration, preventing enhanced capital gains additions.
September 8, 2026   Case Laws Income Tax
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment.
September 8, 2026   Case Laws Income Tax
Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments.
September 8, 2026   Case Laws Income Tax
MEIS export rewards are revenue income because they offset business costs rather than fund capital investment or expansion.
September 8, 2026   Case Laws Income Tax
TDS credit for trust income remains available despite trustee PAN reporting and absence of Rule 37BA declaration.
September 8, 2026   Case Laws Income Tax
Stale Reassessment Material Cannot Support Reopening When Earlier Proceedings Already Considered the Same Lender-Credit Information
September 8, 2026   Case Laws Income Tax
Block-period computation for non-searched persons rendered out-of-period assessments void for lack of jurisdiction under the search assessment regime.
September 8, 2026   Case Laws Income Tax
Sufficient Cause for Delay Requires Bona Fide Diligence, Leaving a Decade-Late Exemption Appeal Unheard on Merits
September 8, 2026   Case Laws Income Tax
Remand limitation periods require fresh-assessment timelines where Tribunal directions mandate fresh consideration, while unexplained foreign currency remains taxable income.
September 8, 2026   Case Laws Income Tax
Return-processing adjustments cannot tax validly applied accumulated charitable income merely because electronic return fields contain reporting mismatches.
September 8, 2026   Case Laws Income Tax
Cost of improvement excludes routine repairs and removable flat furnishings, while permanent installations require item-wise verification.
September 8, 2026   Case Laws Income Tax
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reassessment.
September 8, 2026   Case Laws Income Tax
Section 80G approval accepts section 10(23C) exemption without mandatory section 12AB registration, subject to verifying statutory coverage.
September 8, 2026   Case Laws Income Tax
Section 80G approval permits limited spiritual and satsang expenditure where the statutory religious-activity ceiling remains unbreached.
September 8, 2026   Case Laws Income Tax
Reassessment limitation renders post-expiry notices invalid, while missing scrutiny notice or improper approval defeats jurisdiction.
September 8, 2026   Case Laws Income Tax
Reasoned appellate adjudication requires merits-based decisions even where taxpayers do not prosecute appeals, requiring fresh disposal.
September 8, 2026   Case Laws Income Tax
Charitable accumulation rectification requires prior notice for return-processing adjustments and merits-based consideration of corrected audit reporting.
September 8, 2026   Case Laws Customs
Goods-description customs exemption covers MEG reclamation equipment for petroleum operations despite a different listed tariff heading.
September 8, 2026   Case Laws Customs
Post-clearance Bill of Entry amendments can enable preferential tariff reassessment upon later production of a retroactive certificate of origin.
September 8, 2026   Case Laws Companies Law
DIN deactivation requires notice, hearing and prescribed grounds; director disqualification alone does not automatically deactivate a DIN.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Section 167B's maximum marginal rate is inapplicable to income...

Maximum marginal rate cannot govern public charitable association income assessed at normal Association of Persons rates.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax September 17, 2026 Case Laws AT
Section 167B's maximum marginal rate is inapplicable to income of a public charitable association assessed as an Association of Persons. Income from charitable activity for the public at large is to be computed at the normal tax rate applicable to an Association of Persons, rather than at the maximum marginal rate. Comparable treatment applies to registered trusts undertaking public charitable activity.
View Source View

Topics

Acts Income Tax
Next ➔