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
    June 29, 2026   Case Laws Income Tax
    Reliable comparables and APA benchmarking in transfer pricing: unreliable accounts justified exclusion, and support-service adjustment was deleted.
    June 29, 2026   Case Laws Income Tax
    Preference share subscription cannot be recharacterised as loan absent sham, and own-funds presumption defeats interest disallowance
    June 29, 2026   Case Laws Customs
    Reasonable belief for customs seizure of gold requires objective material, corroboration, and admissible evidence of foreign origin.
    June 29, 2026   Case Laws Customs
    Transaction value rejection and sequential customs valuation: arbitrary Rule 8 loading and most penalties were set aside
    June 29, 2026   Case Laws Customs
    Related-party import valuation: transaction value may be rejected on reasonable doubt, but residual valuation must follow sequential rules.
    June 29, 2026   Case Laws Customs
    VRF air-conditioning units classified as parts of air conditioners where essential installation components were missing.
    June 29, 2026   Case Laws Companies Law
    Subrogation in liquidation limits a guarantor's claim to debts actually discharged, while an assignee bank retains secured status.
    June 29, 2026   Case Laws Companies Law
    Pleading read as a whole defeats limitation and jurisdiction objections in an inheritance-linked share dispute at threshold
    June 29, 2026   Case Laws IBC
    IBC versus Electricity Act in CIRP admission of a distribution licensee stays unresolved after divergent interim views
    June 29, 2026   Case Laws Central Excise
    Exemption notification interpretation defeats penalty where no intent to evade duty is shown for 100% EOU clearances.
    June 27, 2026   Case Laws GST
    Statutory GST tribunal remedy preserved limitation relief and interim protection after bona fide writ prosecution
    June 27, 2026   Case Laws GST
    Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filed
    June 27, 2026   Case Laws GST
    Estoppel in writ proceedings bars a taxpayer from disputing Section 74 findings after unchallenged payment and admissions.
    June 27, 2026   Case Laws GST
    Charitable activity exemptions and government-funded training relief granted, while incomplete factual claims were not answered.
    June 27, 2026   Case Laws Income Tax
    Survey-disclosed business income remains eligible for partners' remuneration deduction once treated as final business income.
    June 27, 2026   Case Laws Income Tax
    Deemed dividend does not apply to loans advanced in the ordinary course of a company's substantial money-lending business.
    June 27, 2026   Case Laws Income Tax
    Fresh deduction claims can be examined in appeal when supporting material is already on record, even without a revised return.
    June 27, 2026   Case Laws Income Tax
    Recorded sales defeat separate profit addition on alleged bogus purchases when no suppression of sales is shown.
    June 27, 2026   Case Laws Income Tax
    Section 68 addition deleted where unsecured loan was repaid through banking channels and recorded in books.
    June 27, 2026   Case Laws Income Tax
    Condonation of delay in tax appeal fails where knowledge of demand and unexplained lateness are established
❮
❯
❯❯
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
June 29, 2026   Case Laws Income Tax
Reliable comparables and APA benchmarking in transfer pricing: unreliable accounts justified exclusion, and support-service adjustment was deleted.
June 29, 2026   Case Laws Income Tax
Preference share subscription cannot be recharacterised as loan absent sham, and own-funds presumption defeats interest disallowance
June 29, 2026   Case Laws Customs
Reasonable belief for customs seizure of gold requires objective material, corroboration, and admissible evidence of foreign origin.
June 29, 2026   Case Laws Customs
Transaction value rejection and sequential customs valuation: arbitrary Rule 8 loading and most penalties were set aside
June 29, 2026   Case Laws Customs
Related-party import valuation: transaction value may be rejected on reasonable doubt, but residual valuation must follow sequential rules.
June 29, 2026   Case Laws Customs
VRF air-conditioning units classified as parts of air conditioners where essential installation components were missing.
June 29, 2026   Case Laws Companies Law
Subrogation in liquidation limits a guarantor's claim to debts actually discharged, while an assignee bank retains secured status.
June 29, 2026   Case Laws Companies Law
Pleading read as a whole defeats limitation and jurisdiction objections in an inheritance-linked share dispute at threshold
June 29, 2026   Case Laws IBC
IBC versus Electricity Act in CIRP admission of a distribution licensee stays unresolved after divergent interim views
June 29, 2026   Case Laws Central Excise
Exemption notification interpretation defeats penalty where no intent to evade duty is shown for 100% EOU clearances.
June 27, 2026   Case Laws GST
Statutory GST tribunal remedy preserved limitation relief and interim protection after bona fide writ prosecution
June 27, 2026   Case Laws GST
Opportunity of hearing in GST assessment: order set aside and remanded after no detailed reply or supporting documents were filed
June 27, 2026   Case Laws GST
Estoppel in writ proceedings bars a taxpayer from disputing Section 74 findings after unchallenged payment and admissions.
June 27, 2026   Case Laws GST
Charitable activity exemptions and government-funded training relief granted, while incomplete factual claims were not answered.
June 27, 2026   Case Laws Income Tax
Survey-disclosed business income remains eligible for partners' remuneration deduction once treated as final business income.
June 27, 2026   Case Laws Income Tax
Deemed dividend does not apply to loans advanced in the ordinary course of a company's substantial money-lending business.
June 27, 2026   Case Laws Income Tax
Fresh deduction claims can be examined in appeal when supporting material is already on record, even without a revised return.
June 27, 2026   Case Laws Income Tax
Recorded sales defeat separate profit addition on alleged bogus purchases when no suppression of sales is shown.
June 27, 2026   Case Laws Income Tax
Section 68 addition deleted where unsecured loan was repaid through banking channels and recorded in books.
June 27, 2026   Case Laws Income Tax
Condonation of delay in tax appeal fails where knowledge of demand and unexplained lateness are established

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Wealth-tax › 2014 › October, 2014 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Wealth-tax

Valuation of property - Section 2(ea) of Wealth Tax Act, 1957 -...

Security for Lease Not a Debt Under Wealth Tax Act, Section 2(ea) Ruling Clarifies Asset Lease Terms.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Wealth-tax October 17, 2014 Case Laws AT
Valuation of property - Section 2(ea) of Wealth Tax Act, 1957 - whether security taken for lease of asset would be treated as debt - held No - AT
View Source View

Topics

Acts Income Tax
Next ➔