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]

✆ 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 ✕
🔎 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 ❯
    October 23, 2026   Notes Customs
    Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
    October 23, 2026   Notes Customs
    Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
    October 23, 2026   Notes GST
    Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
    October 23, 2026   Notes Income Tax
    Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditio...
    October 23, 2026   Circulars SEBI
    Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.
    October 23, 2026   Case Laws GST
    Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.
    October 23, 2026   Case Laws GST
    GST penalty adjudication jurisdiction: a Joint Commissioner's order remained valid despite challenge, while other appellate grounds remained open.
    October 23, 2026   Case Laws GST
    Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits.
    October 23, 2026   Case Laws GST
    GST Order Communication Determines Appeal Limitation Where Improper Portal Upload Denies Effective Notice and Requires Reasoned Delay Consideration
    October 23, 2026   Case Laws GST
    Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed.
    October 23, 2026   Case Laws GST
    Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period.
    October 23, 2026   Case Laws GST
    Transitional refund eligibility for reverse-charge tax on external borrowings survives absent assessment or adjudication proceedings.
    October 23, 2026   Case Laws GST
    Portal-only GST order service may not trigger appeal limitation when authorities know the taxpayer ceased manufacturing.
    October 23, 2026   Case Laws GST
    Input tax credit reversal requires review of reconciliations and disclosed grounds before fresh verification of stock transfers.
    October 23, 2026   Case Laws GST
    Statutory show cause notice service is mandatory; assessment based solely on an accompanying summary cannot stand.
    October 23, 2026   Case Laws GST
    Mandatory appeal documents and pre-deposit proof: registration was refused after defects remained uncured despite repeated opportunities.
    October 23, 2026   Case Laws GST
    GST extended recovery notices require pleaded foundational facts of fraud, misrepresentation, or suppression; statutory recitals alone are insufficien...
    October 23, 2026   Case Laws Income Tax
    GAAR scrutiny of listed-share bonus transactions fails where market trades lack a planned arrangement or controlled tax outcome.
    October 23, 2026   Case Laws Income Tax
    Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction...
    October 23, 2026   Case Laws Income Tax
    Debatable MAT credit components cannot be reduced through rectification for an alleged mistake apparent from the record.
❮
❯
❯❯
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
October 23, 2026   Notes Customs
Unseized Food Consignments Require Lawful Retention Grounds, Valid Sampling, and Prompt Assessment Before Clearance Can Be Withheld.
October 23, 2026   Notes Customs
Anti-Dumping Duty Recovery After Self-Assessment Can Increase the Import IGST Base Through Statutory Customs Valuation Rules
October 23, 2026   Notes GST
Project-wise anti-profiteering permits purchase-value credit analysis, but requires area-based allocation and excludes unavailed pre-GST credits.
October 23, 2026   Notes Income Tax
Retirement leave encashment exemption: enhanced notified ceiling applies to eligible non-government employees' pending claims under statutory conditions.
October 23, 2026   Circulars SEBI
Early pay-in margin waiver lets clearing corporations waive margins on same-day subsequent cash-segment trades within accepted EPI value.
October 23, 2026   Case Laws GST
Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.
October 23, 2026   Case Laws GST
GST penalty adjudication jurisdiction: a Joint Commissioner's order remained valid despite challenge, while other appellate grounds remained open.
October 23, 2026   Case Laws GST
Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits.
October 23, 2026   Case Laws GST
GST Order Communication Determines Appeal Limitation Where Improper Portal Upload Denies Effective Notice and Requires Reasoned Delay Consideration
October 23, 2026   Case Laws GST
Effective GST notice service requires alternative delivery after repeated non-response before ex parte assessment may proceed.
October 23, 2026   Case Laws GST
Extended input tax credit limitation permits qualifying delayed claims when returns were filed within the statutory extended period.
October 23, 2026   Case Laws GST
Transitional refund eligibility for reverse-charge tax on external borrowings survives absent assessment or adjudication proceedings.
October 23, 2026   Case Laws GST
Portal-only GST order service may not trigger appeal limitation when authorities know the taxpayer ceased manufacturing.
October 23, 2026   Case Laws GST
Input tax credit reversal requires review of reconciliations and disclosed grounds before fresh verification of stock transfers.
October 23, 2026   Case Laws GST
Statutory show cause notice service is mandatory; assessment based solely on an accompanying summary cannot stand.
October 23, 2026   Case Laws GST
Mandatory appeal documents and pre-deposit proof: registration was refused after defects remained uncured despite repeated opportunities.
October 23, 2026   Case Laws GST
GST extended recovery notices require pleaded foundational facts of fraud, misrepresentation, or suppression; statutory recitals alone are insufficient.
October 23, 2026   Case Laws Income Tax
GAAR scrutiny of listed-share bonus transactions fails where market trades lack a planned arrangement or controlled tax outcome.
October 23, 2026   Case Laws Income Tax
Approved gratuity fund provisions remain deductible despite general actual-payment requirements, preventing revision of the allowed gratuity deduction.
October 23, 2026   Case Laws Income Tax
Debatable MAT credit components cannot be reduced through rectification for an alleged mistake apparent from the record.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Sale of premises - Long Term Capital Gain OR Business Income -...

Income from Sale of Premises: Long-Term Capital Gain or Business Income? Rental Income Correctly Classified as House Property.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax October 27, 2015 Case Laws AT
Sale of premises - Long Term Capital Gain OR Business Income - assessee has rightly offered to tax income from rent as ‘Income from House Property’ but that will not change character of the asset from business trading asset ie WIP to ‘investment’ - AT
View Source View

Topics

Acts Income Tax
Next ➔