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   Case Laws Companies Law
    Civil Court jurisdiction survives where the Tribunal cannot invalidate a registered sale deed affecting company property.
    October 23, 2026   Case Laws FEMA
    Foreign-exchange adjudication writs fall within revenue matters, requiring placement before the court assigned that jurisdiction.
    October 23, 2026   Case Laws Indian Laws
    Early-completion bonuses may survive force-majeure extensions, while unclaimed interest exceeds arbitration scope and GST requires component-wise asse...
    October 22, 2026   Notes GST
    Transit-State GST Jurisdiction: Verification remains permissible, but external inter-State supplies lack a local detention-penalty nexus.
    October 22, 2026   Notes SEBI
    Preferential-Issue Proceeds Must Follow Disclosed Objects; Later Ratification Cannot Cure Fraud or Unfair Trade Practices
    October 22, 2026   Notes Income Tax
    Section 195 withholding requires chargeable income: software use, technical services and business profits need separate treaty classification.
    October 22, 2026   Case Laws GST
    Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.
    October 22, 2026   Case Laws GST
    Show cause notice limits GST demand grounds, requiring quashing where the final order relies on a different basis.
    October 22, 2026   Case Laws GST
    Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.
    October 22, 2026   Case Laws Customs
    Prospective Baryte export restrictions preserve licensing control while requiring timely decisions on restricted-export authorisation applications.
    October 22, 2026   Case Laws Companies Law
    Title to liquidation assets depends on reliable company records; family consent terms without proof cannot establish ownership.
    October 22, 2026   Notifications SEZ
    SEZ de-notification rescinds the IT services zone notification while preserving prior acts and omissions under the SEZ framework.
    October 22, 2026   Notifications SEZ
    SEZ land de-notification releases designated parcels for domestic tariff area industrial development while reducing the notified zone's extent.
    October 22, 2026   Notifications DGFT
    Raw sugar tariff quota imports remain duty-free through the extended deadline, with all existing import conditions unchanged.
    October 22, 2026   Notifications Income Tax
    Government securities exemption claims now require Form 173A disclosures for interest and capital gains under Schedule IV.
    October 22, 2026   Notifications Income Tax
    Interest on Maharajah INR Bonds receives tax-deduction exemption for resident and foreign institutional holders, subject to reporting requirements.
    October 22, 2026   Circulars DGFT
    PSIC exemption for safe-country metallic scrap imports now covers eligible ICD clearances subject to entry-port verification.
    October 22, 2026   Circulars DGFT
    Raw sugar tariff rate quota holders receive extended deadline to surrender unutilised import allocations under existing conditions.
    October 22, 2026   Circulars DGFT
    Enhanced trade due diligence is advised for transactions involving a Bangladeshi firm following an unresolved quality-control complaint.
    October 22, 2026   Circulars Customs
    Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are m...
❮
❯
❯❯
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   Case Laws Companies Law
Civil Court jurisdiction survives where the Tribunal cannot invalidate a registered sale deed affecting company property.
October 23, 2026   Case Laws FEMA
Foreign-exchange adjudication writs fall within revenue matters, requiring placement before the court assigned that jurisdiction.
October 23, 2026   Case Laws Indian Laws
Early-completion bonuses may survive force-majeure extensions, while unclaimed interest exceeds arbitration scope and GST requires component-wise assessment.
October 22, 2026   Notes GST
Transit-State GST Jurisdiction: Verification remains permissible, but external inter-State supplies lack a local detention-penalty nexus.
October 22, 2026   Notes SEBI
Preferential-Issue Proceeds Must Follow Disclosed Objects; Later Ratification Cannot Cure Fraud or Unfair Trade Practices
October 22, 2026   Notes Income Tax
Section 195 withholding requires chargeable income: software use, technical services and business profits need separate treaty classification.
October 22, 2026   Case Laws GST
Statutory cap on general GST penalties requires quashing excess penalties despite return filing and late-fee payment.
October 22, 2026   Case Laws GST
Show cause notice limits GST demand grounds, requiring quashing where the final order relies on a different basis.
October 22, 2026   Case Laws GST
Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.
October 22, 2026   Case Laws Customs
Prospective Baryte export restrictions preserve licensing control while requiring timely decisions on restricted-export authorisation applications.
October 22, 2026   Case Laws Companies Law
Title to liquidation assets depends on reliable company records; family consent terms without proof cannot establish ownership.
October 22, 2026   Notifications SEZ
SEZ de-notification rescinds the IT services zone notification while preserving prior acts and omissions under the SEZ framework.
October 22, 2026   Notifications SEZ
SEZ land de-notification releases designated parcels for domestic tariff area industrial development while reducing the notified zone's extent.
October 22, 2026   Notifications DGFT
Raw sugar tariff quota imports remain duty-free through the extended deadline, with all existing import conditions unchanged.
October 22, 2026   Notifications Income Tax
Government securities exemption claims now require Form 173A disclosures for interest and capital gains under Schedule IV.
October 22, 2026   Notifications Income Tax
Interest on Maharajah INR Bonds receives tax-deduction exemption for resident and foreign institutional holders, subject to reporting requirements.
October 22, 2026   Circulars DGFT
PSIC exemption for safe-country metallic scrap imports now covers eligible ICD clearances subject to entry-port verification.
October 22, 2026   Circulars DGFT
Raw sugar tariff rate quota holders receive extended deadline to surrender unutilised import allocations under existing conditions.
October 22, 2026   Circulars DGFT
Enhanced trade due diligence is advised for transactions involving a Bangladeshi firm following an unresolved quality-control complaint.
October 22, 2026   Circulars Customs
Electronic certificates of origin enable preferential tariffs under the India-New Zealand FTA when format, verification, and filing requirements are met.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2016 › February, 2016 › This
Back

All Highlights

Income Tax

Validity of order u/s 201 - Failure to deduct tax at source -...

Section 201 Order Deemed Time-Barred: Tax Deduction Proceedings Initiated Too Late for Assessment Year 2002-03.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax February 13, 2016 Case Laws AT
Validity of order u/s 201 - Failure to deduct tax at source - when the proceeding initiated on 15.11.2010 and order passed on 30.03.2011 u/s 201(1)/201(1A) for AY 2002-03 i.e. after approximately 9 years has to be held as time barred - AT
View Source View

Topics

Acts Income Tax
Next ➔