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
❮
❯
❯❯
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
    All› Income Tax › Income Tax - 2011
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    December 29, 2011   Notifications Income Tax
    Amendment to Double Taxation Agreement u/s 90 of Income Tax Act enhances tax cooperation with Swiss Confederation.
    December 29, 2011   Notifications Income Tax
    India and Cayman Islands Sign Agreement to Prevent Double Taxation and Tax Evasion Under Income Tax Act, Section 90.
    December 28, 2011   Case Laws Income Tax
    Mandatory Conditions for Block Assessment on Third Parties Without Direct Search in Income Tax Cases.
    December 28, 2011   Case Laws Income Tax
    Non-genuine creditors and trading liability cessation addressed u/s 41(1) of Income Tax Act, not Section 28(iv).
    December 28, 2011   Case Laws Income Tax
    Derivatives Futures Losses Post-April 2006 Not Speculative, Can Offset Other Income for Tax Benefits.
    December 28, 2011   Case Laws Income Tax
    Assessment Order Invalid Due to Limitations; Assessing Officer Lacks Authority to Extend Special Audit Under Sec 142(2A.
    December 28, 2011   Case Laws Income Tax
    Dry Cleaning Not Eligible for Section 80-I Deductions: No New Article or Qualities Created in Process.
    December 28, 2011   Case Laws Income Tax
    Assessee's decision not to claim Section 10A deduction this year isn't a permanent opt-out of benefits.
    December 28, 2011   Case Laws Income Tax
    Clarification on TDS Application: Three Separate Contracts Exist for Supply, Erection, and Civil Work u/s 194C.
    December 28, 2011   Case Laws Income Tax
    Assessing Capital Gains on Shares Exchanged Between Companies Without Evidence of Transaction Continuity.
    December 28, 2011   Case Laws Income Tax
    ATMs Not Classified as Computers for Depreciation, Ineligible for Computer Depreciation Rates under Income Tax Laws.
    December 28, 2011   Case Laws Income Tax
    Taxpayer's Surrender of Rights in Land or Asset Triggers Capital Gains or Losses Under Tax Law.
    December 26, 2011   Case Laws Income Tax
    Electricity Transmission Charges Not Considered Rent; No Tax Deduction at Source u/s 94I.
    December 26, 2011   Case Laws Income Tax
    Secured Creditors Have Priority Over Crown Debts in Recovering Dues, Supported by Case Law.
    December 26, 2011   Case Laws Income Tax
    Section 263 demands proof of error and revenue prejudice for CIT to revise orders under the Income Tax Act.
    December 26, 2011   Case Laws Income Tax
    Tax Deduction for Container Transport Payments u/s 194C, Not Required u/s 194J.
    December 26, 2011   Case Laws Income Tax
    No Permanent Establishment: Fees for Deputing Individuals to India Not Treated as Business Profits Due to Lack of Control.
    December 26, 2011   Case Laws Income Tax
    Court Allows Taxpayer to Verify Return with Assessing Officer After ITR-V Form Not Received by Processing Center.
    December 26, 2011   Case Laws Income Tax
    Court Rules Chairman's Wife's Travel Expenses Not Business Expenditure Due to Lack of Business Involvement.
    December 26, 2011   Case Laws Income Tax
    Court Declares Search Authorization u/s 132 of Income Tax Act Invalid Due to Insufficient Justification by Authorities.

    Highlights

    All› Income Tax › Income Tax - 2011
    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2011 › December, 2011 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Tax deduction at source - electricity transmission charges - use...

      Electricity Transmission Charges Not Considered Rent; No Tax Deduction at Source u/s 94I.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxDecember 26, 2011Case LawsAT
      Tax deduction at source - electricity transmission charges - use of an asset vs benefit from an asset - TDS u/s 94I - Such payment for the services of transmission of electricity can't be qualified as rent..... - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔