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
    May 18, 2026   Case Laws GST
    Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
    May 18, 2026   Case Laws GST
    Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
    May 18, 2026   Case Laws GST
    Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
    May 18, 2026   Case Laws Income Tax
    Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
    May 18, 2026   Case Laws Income Tax
    Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
    May 18, 2026   Case Laws Income Tax
    Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
    May 18, 2026   Case Laws Income Tax
    Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
    May 18, 2026   Case Laws Income Tax
    Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
    May 18, 2026   Case Laws Income Tax
    Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
    May 18, 2026   Case Laws Income Tax
    Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.
    May 18, 2026   Case Laws Income Tax
    Permanent establishment under the India-Canada DTAA was rejected where remote services and short site visits failed the treaty tests.
    May 18, 2026   Case Laws Income Tax
    Reopening beyond four years fails where the AO relies on material already examined, making it a change of opinion.
    May 18, 2026   Case Laws Income Tax
    Unexplained cash credit addition deleted where NBFC lender's identity, creditworthiness and loan genuineness were already accepted on identical facts.
    May 18, 2026   Case Laws Income Tax
    Mechanical sanction for reassessment invalidates jurisdiction where approval under section 151 is recorded only as "Yes".
    May 18, 2026   Case Laws Income Tax
    Reassessment limitation under section 149(1)(b) failed where statutory threshold material was absent and the 148A(d) order lacked reasons.
    May 18, 2026   Case Laws Income Tax
    Exclusive accounting and double taxation rules led to deletion of indirect tax refund additions and recomputation of interest.
    May 18, 2026   Case Laws Income Tax
    Registration under section 12AB cannot be refused for alleged section 13 violations; such issues belong in assessment.
    May 18, 2026   Case Laws Income Tax
    Section 68 cash sales accepted, but alleged gifted capital failed for lack of proper verification and remand followed.
    May 18, 2026   Case Laws Income Tax
    Section 80P deduction barred by belated return after section 80AC substitution, with denial sustained.
    May 18, 2026   Case Laws Income Tax
    Rule 46A and section 69A: demonetisation cash deposits explained from existing books, so addition was deleted.
❮
❯
❯❯
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
May 18, 2026   Case Laws GST
Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition.
May 18, 2026   Case Laws GST
Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
May 18, 2026   Case Laws GST
Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
May 18, 2026   Case Laws Income Tax
Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
May 18, 2026   Case Laws Income Tax
Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
May 18, 2026   Case Laws Income Tax
Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
May 18, 2026   Case Laws Income Tax
Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
May 18, 2026   Case Laws Income Tax
Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
May 18, 2026   Case Laws Income Tax
Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
May 18, 2026   Case Laws Income Tax
Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.
May 18, 2026   Case Laws Income Tax
Permanent establishment under the India-Canada DTAA was rejected where remote services and short site visits failed the treaty tests.
May 18, 2026   Case Laws Income Tax
Reopening beyond four years fails where the AO relies on material already examined, making it a change of opinion.
May 18, 2026   Case Laws Income Tax
Unexplained cash credit addition deleted where NBFC lender's identity, creditworthiness and loan genuineness were already accepted on identical facts.
May 18, 2026   Case Laws Income Tax
Mechanical sanction for reassessment invalidates jurisdiction where approval under section 151 is recorded only as "Yes".
May 18, 2026   Case Laws Income Tax
Reassessment limitation under section 149(1)(b) failed where statutory threshold material was absent and the 148A(d) order lacked reasons.
May 18, 2026   Case Laws Income Tax
Exclusive accounting and double taxation rules led to deletion of indirect tax refund additions and recomputation of interest.
May 18, 2026   Case Laws Income Tax
Registration under section 12AB cannot be refused for alleged section 13 violations; such issues belong in assessment.
May 18, 2026   Case Laws Income Tax
Section 68 cash sales accepted, but alleged gifted capital failed for lack of proper verification and remand followed.
May 18, 2026   Case Laws Income Tax
Section 80P deduction barred by belated return after section 80AC substitution, with denial sustained.
May 18, 2026   Case Laws Income Tax
Rule 46A and section 69A: demonetisation cash deposits explained from existing books, so addition was deleted.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2014 › May, 2014 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Denial of claim of deduction u/s 54F of the Act – Construction c...

Deduction Denied: Section 54F Claim Fails Due to Premature Construction Completion; Case Sent for Re-verification.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax May 16, 2014 Case Laws AT
Denial of claim of deduction u/s 54F of the Act – Construction completed prior to sale of original asset - matter remanded back for re-verification of facts - AT
View Source View

Topics

Acts Income Tax
Next ➔