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]

✆ To Call / Whatsapp, 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 ❯
    November 7, 2026   Notes Customs
    Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general desc...
    November 7, 2026   Notes Income Tax
    Pre-conversion interest on convertible debentures requires transaction-specific pricing; compulsory equity conversion alone cannot establish a nil int...
    November 7, 2026   Notifications Customs
    Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel t...
    November 7, 2026   Circulars DGFT
    Tariff rate quotas for vehicle imports under the India-UK trade agreement open for applications across specified vehicle categories.
    November 7, 2026   Circulars GST - States
    Input tax credit apportionment for banks and financial institutions turns on eligible registrations, same-PAN supplies and reporting rules.
    November 7, 2026   Circulars GST - States
    Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers.
    November 7, 2026   Circulars SEBI
    Accredited investor eligibility now permits manager-led verification, group-wide recognition and deemed status for persons resident outside India.
    November 7, 2026   Circulars Customs
    Customs message amendments: The designated officer changes from Import Noting to EDI, while other public notice provisions remain unchanged.
    November 7, 2026   Case Laws GST
    GST show-cause replies must precede personal hearings, with same-day scheduling irregular in input tax credit adjudication.
    November 7, 2026   Case Laws GST
    Interim protection in GST investigations involving serious criminal allegations depends on case diary review and hearing the State.
    November 7, 2026   Case Laws GST
    Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.
    November 7, 2026   Case Laws GST
    Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.
    November 7, 2026   Case Laws GST
    Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different y...
    November 7, 2026   Case Laws GST
    GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.
    November 7, 2026   Case Laws GST
    Wrongly availed input tax credit attracts interest only when utilised, while residual penalty requires an independent statutory basis.
    November 7, 2026   Case Laws GST
    Wrongly claimed and used input tax credit attracts interest when ledger balances show consumption before reversal, regardless of intent.
    November 7, 2026   Case Laws GST
    Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatmen...
    November 7, 2026   Case Laws GST
    Board opinion exclusion from GST appeal monetary limits requires a specific circular, not a petition on an identical issue.
    November 7, 2026   Case Laws Income Tax
    Concessional employee loan perquisites use SBI's prime lending rate as a valid, uniform benchmark under delegated tax rules.
    November 7, 2026   Case Laws Income Tax
    Reassessment of second-PAN cash deposits requires relevant material, while factual disputes over declared sales fall outside writ review.
❮
❯
❯❯
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
November 7, 2026   Notes Customs
Split air conditioner classification depends on capacity and refrigeration characteristics, with the specific tariff entry overriding the general description.
November 7, 2026   Notes Income Tax
Pre-conversion interest on convertible debentures requires transaction-specific pricing; compulsory equity conversion alone cannot establish a nil interest price.
November 7, 2026   Notifications Customs
Anti-circumvention measures require provisional assessment and guarantees for Malaysian-exported rock breakers, specified components and alloy steel tools.
November 7, 2026   Circulars DGFT
Tariff rate quotas for vehicle imports under the India-UK trade agreement open for applications across specified vehicle categories.
November 7, 2026   Circulars GST - States
Input tax credit apportionment for banks and financial institutions turns on eligible registrations, same-PAN supplies and reporting rules.
November 7, 2026   Circulars GST - States
Demo vehicle input tax credit extends to authorised agents despite manufacturers selling vehicles directly to customers.
November 7, 2026   Circulars SEBI
Accredited investor eligibility now permits manager-led verification, group-wide recognition and deemed status for persons resident outside India.
November 7, 2026   Circulars Customs
Customs message amendments: The designated officer changes from Import Noting to EDI, while other public notice provisions remain unchanged.
November 7, 2026   Case Laws GST
GST show-cause replies must precede personal hearings, with same-day scheduling irregular in input tax credit adjudication.
November 7, 2026   Case Laws GST
Interim protection in GST investigations involving serious criminal allegations depends on case diary review and hearing the State.
November 7, 2026   Case Laws GST
Self-assessed GST is not excluded from interest waiver in tax proceedings, while approved waivers face revocation limits.
November 7, 2026   Case Laws GST
Service tax appeal pre-deposit refunds escape GST limitation and unjust enrichment despite mistaken payment through Form DRC-03.
November 7, 2026   Case Laws GST
Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different years.
November 7, 2026   Case Laws GST
GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.
November 7, 2026   Case Laws GST
Wrongly availed input tax credit attracts interest only when utilised, while residual penalty requires an independent statutory basis.
November 7, 2026   Case Laws GST
Wrongly claimed and used input tax credit attracts interest when ledger balances show consumption before reversal, regardless of intent.
November 7, 2026   Case Laws GST
Non-woven fabric bag classification follows the textile intermediate, while GST proceedings require reasons, impartial notices and consistent treatment.
November 7, 2026   Case Laws GST
Board opinion exclusion from GST appeal monetary limits requires a specific circular, not a petition on an identical issue.
November 7, 2026   Case Laws Income Tax
Concessional employee loan perquisites use SBI's prime lending rate as a valid, uniform benchmark under delegated tax rules.
November 7, 2026   Case Laws Income Tax
Reassessment of second-PAN cash deposits requires relevant material, while factual disputes over declared sales fall outside writ review.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Telegram Get Daily Updates
Income Tax

Deduction u/s 80IB - development of SEZ - revenue was of the...

Tax Deduction Eligibility for SEZ Development Confirmed; Board of Approval Not Sole Authority u/s 80IB.

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

Print Options

Income Tax December 4, 2014 Case Laws AT
Deduction u/s 80IB - development of SEZ - revenue was of the view that as per sec. 9(2) only Board of Approval is empowered to grant approval of SEZ or authorized operations in the SEZ and not the Ministry of Commerce - contention of revenue not correct - deduction allowed - AT
View Source View

Topics

Acts Income Tax
Next ➔