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 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
    July 4, 2026   Case Laws IBC
    Civil suit over release from personal guarantees remains maintainable when filed before insolvency moratorium begins.
    July 4, 2026   Case Laws IBC
    Section 7 insolvency admissions can fail where loan documents and disbursal routes are tainted by fraud suspicions.
    July 4, 2026   Case Laws IBC
    Related party status, guarantee claim cap and security interest restrictions shape CIRP claim treatment under resolution plan
    July 4, 2026   Case Laws IBC
    Contractual service of guarantee demand notice upheld where invocation preceded insolvency proceedings against personal guarantors
    July 4, 2026   Case Laws IBC
    Provident fund and gratuity dues remain outside liquidation estate despite no segregated fund at commencement
    July 4, 2026   Case Laws FEMA
    Vicarious liability for export-proceed penalties requires proof that a director was responsible for company business at contravention.
    July 4, 2026   Case Laws Money Laundering
    PMLA attachment can extend to prior-acquired assets as value of proceeds, but court-custody deposits need statutory apprehension.
    July 4, 2026   Case Laws VAT / Sales Tax
    Forgery and cheating in fiscal dispute held unsustainable; absence of authorship proof and inception deception led to quashing
    July 4, 2026   Case Laws Indian Laws
    Limitation for foreign award enforcement runs from accrual of the right to apply, not always the award date.
    July 4, 2026   Case Laws Indian Laws
    Quashing of cheque dishonour complaint refused where consent terms preserved prosecution and disputed facts barred Section 482 relief
    July 3, 2026   Notifications Customs
    Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
    July 3, 2026   Circulars Income Tax
    Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
    July 3, 2026   Circulars DGFT
    Wheat export quota review and re-allocation requires utilisation proof, deadline compliance, and supporting export contracts.
    July 3, 2026   Case Laws GST
    Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
    July 3, 2026   Case Laws GST
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    July 3, 2026   Case Laws GST
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    July 3, 2026   Case Laws GST
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    July 3, 2026   Case Laws GST
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    July 3, 2026   Case Laws GST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
❮
❯
❯❯
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
July 4, 2026   Case Laws IBC
Civil suit over release from personal guarantees remains maintainable when filed before insolvency moratorium begins.
July 4, 2026   Case Laws IBC
Section 7 insolvency admissions can fail where loan documents and disbursal routes are tainted by fraud suspicions.
July 4, 2026   Case Laws IBC
Related party status, guarantee claim cap and security interest restrictions shape CIRP claim treatment under resolution plan
July 4, 2026   Case Laws IBC
Contractual service of guarantee demand notice upheld where invocation preceded insolvency proceedings against personal guarantors
July 4, 2026   Case Laws IBC
Provident fund and gratuity dues remain outside liquidation estate despite no segregated fund at commencement
July 4, 2026   Case Laws FEMA
Vicarious liability for export-proceed penalties requires proof that a director was responsible for company business at contravention.
July 4, 2026   Case Laws Money Laundering
PMLA attachment can extend to prior-acquired assets as value of proceeds, but court-custody deposits need statutory apprehension.
July 4, 2026   Case Laws VAT / Sales Tax
Forgery and cheating in fiscal dispute held unsustainable; absence of authorship proof and inception deception led to quashing
July 4, 2026   Case Laws Indian Laws
Limitation for foreign award enforcement runs from accrual of the right to apply, not always the award date.
July 4, 2026   Case Laws Indian Laws
Quashing of cheque dishonour complaint refused where consent terms preserved prosecution and disputed facts barred Section 482 relief
July 3, 2026   Notifications Customs
Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
July 3, 2026   Circulars Income Tax
Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
July 3, 2026   Circulars DGFT
Wheat export quota review and re-allocation requires utilisation proof, deadline compliance, and supporting export contracts.
July 3, 2026   Case Laws GST
Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
July 3, 2026   Case Laws GST
Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
July 3, 2026   Case Laws GST
Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
July 3, 2026   Case Laws GST
Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
July 3, 2026   Case Laws GST
Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
July 3, 2026   Case Laws GST
Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
July 3, 2026   Case Laws Income Tax
Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Allowability of employer's contribution to funds for the welfare...

Timely Payment of Employer Contributions Essential for Tax Deductions Under Income Tax Act Section 43B(b.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax December 19, 2015 Circulars
Allowability of employer's contribution to funds for the welfare of employees in terms of section 43B(b) of the Income Tax Act - Circular
View Source View

Topics

Acts Income Tax
Next ➔