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 ✕
🔎 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
❮
❯
❯❯
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
All › Income Tax › Income Tax - 2015
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
December 31, 2015   Case Laws Income Tax
High Court Quashes Reassessment Notice on MAT Liability Error u/s 115JB; Dividend Income Misunderstood by AO.
December 31, 2015   Case Laws Income Tax
High Court Rules CIT Can Review Entire Assessment Process u/s 263, Not Just Methodology Used by Assessing Officer.
December 31, 2015   Case Laws Income Tax
Appeals on Tribunal's non-compliance with court orders not maintainable u/s 260A of the Income Tax Act.
December 31, 2015   Case Laws Income Tax
High Court Upholds Tribunal's Power to Extend Stay of Demand in Appeals Beyond 365 Days Under the Act.
December 31, 2015   Case Laws Income Tax
No Penalty for Concealed Income u/s 271(1)(c) Despite Surrendered Amounts u/s 68.
December 31, 2015   Case Laws Income Tax
License Migration from Phase-I to Phase-II is Modification, Not Termination, for Section 35ABB Deductions.
December 31, 2015   Case Laws Income Tax
Tax Additions Invalid Without Rejecting Company's Books or Verifying Data from Post Office, Says Tribunal.
December 31, 2015   Case Laws Income Tax
TDS Not Required on Credit Card Service Charges; No Principal-Agent Relationship u/s 194H of Income Tax Act.
December 31, 2015   Case Laws Income Tax
Assessee Must Submit Book Adjustment Calculations for Officer Verification u/s 115JB; Hearing Opportunity Required.
December 31, 2015   Case Laws Income Tax
Form 10 Rejection: Income Accumulation Disallowed, But Assessee Eligible for Excess Income Over Expenditure for Assessment Year.
December 30, 2015   Case Laws Income Tax
Debate on Trademark Transfer as Capital Gains: Distinction from Business Goodwill Clarified by Finance Act, 2001 Amendment to Section 55(2)(a).
December 30, 2015   Case Laws Income Tax
Court Examines Revenue's Interest Charges u/s 194I; Highlights Risk of Unjust Enrichment Post-Tax Deposit.
December 30, 2015   Case Laws Income Tax
Income Tax Order on TDS Default for 2002-03 Declared Time-Barred u/s 201(1) Due to Expired Limitation Period.
December 30, 2015   Case Laws Income Tax
AO Cannot Disallow Deduction Without Proving Excessive Expenditure u/s 40A(2)(b) of Income Tax Act.
December 30, 2015   Case Laws Income Tax
Foreign Exchange Gains/Losses Included in Operating Income for Transfer Pricing; Nexus with Business Activity Confirmed.
December 30, 2015   Case Laws Income Tax
Unexplained Share Application Money Added u/s 68; Defunct Companies Revived Post-Assessment After Meeting Statutory Requirements.
December 30, 2015   Case Laws Income Tax
Penalty u/s 271(1)(c) Disputed Due to Debate on Accounting Method for Project Profits by Tax Commissioner.
December 30, 2015   Case Laws Income Tax
Income Tax Assessments Require Corroborative Evidence, Not Just Presumptions, for Valid Additions.
December 30, 2015   Case Laws Income Tax
Penalty u/s 271(1)(c) Cannot Rely on Deeming Provisions of Section 50C for Justification.
December 30, 2015   Case Laws Income Tax
Unexplained investments u/s 69B need rejected books; DVO valuation alone isn't enough for income additions.

Highlights

All › Income Tax › Income Tax - 2015
Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Showing Results for : Reset Filters
Income Tax

Disallowance of the accumulation of income - rejection of Form...

Form 10 Rejection: Income Accumulation Disallowed, But Assessee Eligible for Excess Income Over Expenditure for Assessment Year.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax December 31, 2015 Case Laws AT
Disallowance of the accumulation of income - rejection of Form 10 - assessee has not filed the resolution of the society for the specific purpose mentioned in the letter - assessee is eligible for accumulating the excess of income over the expenditure for the relevant assessment year - AT
View Source View

Topics

Acts Income Tax
Next ➔