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 characters0/2000
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.
RelevanceDefaultDate
    June 17, 2026   Case LawsIncome Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case LawsIncome Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case LawsIncome Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case LawsIncome Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case LawsCustoms
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case LawsCustoms
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
    June 17, 2026   Case LawsCustoms
    Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
    June 17, 2026   Case LawsCustoms
    IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
    June 17, 2026   Case LawsService Tax
    Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
    June 17, 2026   Case LawsIndian Laws
    Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
    June 16, 2026   NotificationsCustoms
    Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
    June 16, 2026   NotificationsSEZ
    Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved
    June 16, 2026   NotificationsFEMA
    FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations
    June 16, 2026   NotificationsFEMA
    Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.
    June 16, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
    June 16, 2026   NotificationsCustoms
    Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
    June 16, 2026   CircularsGST
    GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
    June 16, 2026   CircularsGST
    GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
    June 16, 2026   CircularsFEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
    June 16, 2026   CircularsCustoms
    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    June 17, 2026   Case Laws Income Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case Laws Income Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case Laws Income Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case Laws Customs
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case Laws Customs
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
    June 17, 2026   Case Laws Customs
    Abatement on death of appellant requires legal representative's application to continue proceedings under prescribed procedure
    June 17, 2026   Case Laws Customs
    IGST refund limitation runs from clarification of refund authority; COVID-19 extension kept claims within time
    June 17, 2026   Case Laws Service Tax
    Reverse charge on mining royalty fails where bill withholdings are not royalty and limitation lacks corroboration.
    June 17, 2026   Case Laws Indian Laws
    Statutory presumptions in cheque dishonour cases survive absent probable rebuttal; revisional interference remains limited on concurrent findings.
    June 16, 2026   Notifications Customs
    Tariff values for edible oils, brass scrap, gold, silver and areca nuts updated for customs assessment.
    June 16, 2026   Notifications SEZ
    Rescission of Special Economic Zone notification for a full de-notification proposal, with prior acts preserved
    June 16, 2026   Notifications FEMA
    FEMA payment and reporting rules updated for NRI, OCI and foreign investor equity transactions under revised regulations
    June 16, 2026   Notifications FEMA
    Foreign exchange investment rules broadened to cover all overseas individuals, with tighter approval and portfolio breach controls.
    June 16, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with effect from 12 June 2026.
    June 16, 2026   Notifications Customs
    Retrospective customs duty relief for nuclear power generation imports under tariff item 84013000
    June 16, 2026   Circulars GST
    GST Appellate Tribunal Bengaluru Bench begins functioning, with Karnataka appeals now to be filed under the new procedure rules.
    June 16, 2026   Circulars GST
    GSTAT Chennai Bench Commences Operations and Sets Filing Jurisdiction for Specified Tamil Nadu Districts
    June 16, 2026   Circulars FEMA
    Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring and compliance.
    June 16, 2026   Circulars Customs
    Extended container scanning hours streamline cargo clearance at Kolkata Port, while existing DPD and transit procedures remain unchanged.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2015 › May, 2015 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Validity of Revision of assessment order - In the absence of any...

      Assessment Order Revision Invalid: Improper Delegation and Lack of Findings Violate Section 263 of Income Tax Act.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxMay 25, 2015Case LawsAT
      Validity of Revision of assessment order - In the absence of any independent finding and leaving the AO to start a fresh investigation is not within the powers assigned us. 263 of the IT Act - the order us. 263 is not sustainable in the eyes of law- AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔