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
    May 26, 2026   Case LawsIncome Tax
    Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
    May 26, 2026   Case LawsIncome Tax
    Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
    May 26, 2026   Case LawsIncome Tax
    Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
    May 26, 2026   Case LawsIncome Tax
    Borrowed satisfaction and section 68 addition failed where reopening lacked live nexus and documents proved genuine receipts.
    May 26, 2026   Case LawsIncome Tax
    Notional interest on slump sale balance deleted as commercially expedient arrangement, with consistency in revenue treatment supporting the assessee.
    May 26, 2026   Case LawsIncome Tax
    Real income theory and corroborated cash explanations: ITAT upheld deletion of one addition and sustained the balance.
    May 26, 2026   Case LawsIncome Tax
    Bad debt deduction and section 158A procedure upheld on distinct write-off, no double deduction, and pending High Court issue
    May 26, 2026   Case LawsIncome Tax
    Corpus donations for construction treated as capital receipts and held not taxable despite lack of trust registration.
    May 26, 2026   Case LawsIncome Tax
    CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
    May 26, 2026   Case LawsIncome Tax
    Beneficial ownership of bank account controls section 68 addition where deposits were made in trust account, not assessee's account.
    May 26, 2026   Case LawsIncome Tax
    Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
    May 26, 2026   Case LawsIncome Tax
    Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
    May 26, 2026   Case LawsIncome Tax
    Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
    May 26, 2026   Case LawsIncome Tax
    Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
    May 26, 2026   Case LawsCustoms
    Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
    May 26, 2026   Case LawsCustoms
    Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
    May 26, 2026   Case LawsCustoms
    Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
    May 26, 2026   Case LawsIndian Laws
    Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
    May 25, 2026   NotificationsCustoms
    Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
    May 25, 2026   NotificationsCustoms
    Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury
❮
❯
❯❯
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
    May 26, 2026   Case Laws Income Tax
    Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
    May 26, 2026   Case Laws Income Tax
    Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
    May 26, 2026   Case Laws Income Tax
    Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
    May 26, 2026   Case Laws Income Tax
    Borrowed satisfaction and section 68 addition failed where reopening lacked live nexus and documents proved genuine receipts.
    May 26, 2026   Case Laws Income Tax
    Notional interest on slump sale balance deleted as commercially expedient arrangement, with consistency in revenue treatment supporting the assessee.
    May 26, 2026   Case Laws Income Tax
    Real income theory and corroborated cash explanations: ITAT upheld deletion of one addition and sustained the balance.
    May 26, 2026   Case Laws Income Tax
    Bad debt deduction and section 158A procedure upheld on distinct write-off, no double deduction, and pending High Court issue
    May 26, 2026   Case Laws Income Tax
    Corpus donations for construction treated as capital receipts and held not taxable despite lack of trust registration.
    May 26, 2026   Case Laws Income Tax
    CSR donation qualifies for section 80G deduction where statutory conditions are met despite business expense disallowance.
    May 26, 2026   Case Laws Income Tax
    Beneficial ownership of bank account controls section 68 addition where deposits were made in trust account, not assessee's account.
    May 26, 2026   Case Laws Income Tax
    Penalty not automatic on deemed additions and omitted fixed deposit interest; each item must be independently tested for concealment.
    May 26, 2026   Case Laws Income Tax
    Holding period for immovable property starts when enforceable rights arise, making the gain short-term capital gain.
    May 26, 2026   Case Laws Income Tax
    Royalty and subcontract disallowances sent back for fresh verification; consequential penalty under section 270A also kept open.
    May 26, 2026   Case Laws Income Tax
    Retrospective tolerance band and agreement-date indexation defeat property tax additions; unexplained investment remanded for verification
    May 26, 2026   Case Laws Customs
    Cost recovery charges for CFS customs deployment upheld; prior conduct, res judicata and estoppel barred renewed challenge.
    May 26, 2026   Case Laws Customs
    Written acceptance of enhanced import value does not waive the right to challenge reassessment under customs law.
    May 26, 2026   Case Laws Customs
    Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine set aside.
    May 26, 2026   Case Laws Indian Laws
    Grave suspicion and Section 65B compliance barred reliance on CCTV footage, sustaining discharge of accused officers.
    May 25, 2026   Notifications Customs
    Anti-dumping duty on natural mica based pearl industrial pigments extended until 25 November 2026
    May 25, 2026   Notifications Customs
    Anti-dumping duty on Monoisopropylamine imports from China imposed for five years to address dumping and injury

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Depreciation on the closed units for last 8 years - although the...

      Depreciation Claims Approved for Closed Units Over Eight Years Despite Production Halt Due to Ongoing Activities.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxOctober 7, 2015Case LawsAT
      Depreciation on the closed units for last 8 years - although the production is suspended but the other activities of the units are being carried out - claim of depreciation allowed - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔