Loading...

⚠ ✕
❮ 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
    April 6, 2026   Case Laws GST
    Printing exam question papers for universities qualifies as exempt examination-related service under GST notification.
    April 6, 2026   Case Laws GST
    Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.
    April 6, 2026   Case Laws Income Tax
    Unexplained trade credits taxable under Section 68 cannot be claimed as eligible business profit for deduction.
    April 6, 2026   Case Laws Income Tax
    Natural justice and cross-examination: denial upheld where assessment rested on seized material, not the disputed statement.
    April 6, 2026   Case Laws Income Tax
    Limited scrutiny cannot be converted without approval; section 54F relief also cannot be denied for non-registered sale deed.
    April 6, 2026   Case Laws Income Tax
    DTAA treaty-rate limits on dividend tax and benchmarking of management fees were remanded for fresh examination.
    April 6, 2026   Case Laws Income Tax
    Notional annual letting value on vacant stock-in-trade is taxable, but must be computed by municipal rateable value principles.
    April 6, 2026   Case Laws Income Tax
    Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
    April 6, 2026   Case Laws Income Tax
    Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
    April 6, 2026   Case Laws Income Tax
    Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
    April 6, 2026   Case Laws Income Tax
    Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
    April 6, 2026   Case Laws Income Tax
    Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
    April 6, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
    April 6, 2026   Case Laws Income Tax
    Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
    April 6, 2026   Case Laws Income Tax
    Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
    April 6, 2026   Case Laws Income Tax
    Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
    April 6, 2026   Case Laws Income Tax
    Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
    April 6, 2026   Case Laws Income Tax
    Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
    April 6, 2026   Case Laws Income Tax
    Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
    April 6, 2026   Case Laws Income Tax
    Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.
❮
❯
❯❯
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
April 6, 2026   Case Laws GST
Printing exam question papers for universities qualifies as exempt examination-related service under GST notification.
April 6, 2026   Case Laws GST
Home owners' association water charges form part of taxable composite service, not separate exempt supply of goods.
April 6, 2026   Case Laws Income Tax
Unexplained trade credits taxable under Section 68 cannot be claimed as eligible business profit for deduction.
April 6, 2026   Case Laws Income Tax
Natural justice and cross-examination: denial upheld where assessment rested on seized material, not the disputed statement.
April 6, 2026   Case Laws Income Tax
Limited scrutiny cannot be converted without approval; section 54F relief also cannot be denied for non-registered sale deed.
April 6, 2026   Case Laws Income Tax
DTAA treaty-rate limits on dividend tax and benchmarking of management fees were remanded for fresh examination.
April 6, 2026   Case Laws Income Tax
Notional annual letting value on vacant stock-in-trade is taxable, but must be computed by municipal rateable value principles.
April 6, 2026   Case Laws Income Tax
Non-resident commission and ocean freight payments not subject to TDS, with related disallowances sustained in appellate relief.
April 6, 2026   Case Laws Income Tax
Misreporting penalty sustained for bogus donation claim withdrawn only after detection; penalty notice held valid.
April 6, 2026   Case Laws Income Tax
Section 153A search assessments cannot rest on third-party material; jurisdiction under section 147 and notional interest additions fail.
April 6, 2026   Case Laws Income Tax
Penalty for alleged cash loan failed where the loan transaction itself remained unproved and the section 269SS breach was not established.
April 6, 2026   Case Laws Income Tax
Section 234E late fee could not be levied through section 200A processing for TDS returns filed before 01.06.2015.
April 6, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computational.
April 6, 2026   Case Laws Income Tax
Rejection of books, partial credit for cash sources, and section 115BBE rate applied to unexplained demonetisation deposits.
April 6, 2026   Case Laws Income Tax
Commission to promoter-director not deductible where no separate business nexus was proved beyond existing remuneration.
April 6, 2026   Case Laws Income Tax
Genuine share trading loss cannot be disallowed merely for alleged commercial imprudence where exchange trades are proved.
April 6, 2026   Case Laws Income Tax
Reassessment limitation: jurisdiction for notice under section 148 depends on material available at issuance, not final assessed income.
April 6, 2026   Case Laws Income Tax
Charitable registration cannot be refused solely for lack of activity where trust objects and genuineness are supported by records.
April 6, 2026   Case Laws Income Tax
Duty drawback taxable on receipt basis under section 145B(3), not on accrual basis despite mercantile accounting.
April 6, 2026   Case Laws Income Tax
Voluntary disclosure and prior tax payment defeat section 270A penalty when additional income is later offered after search-related proceedings.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join 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 Tax May 25, 2015 Case Laws AT
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

Acts Income Tax
Next ➔