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 8, 2026   Case Laws Income Tax
    Proportionate common-expenditure deduction protects taxable non-member receipts; cellular-tower terrace rent is house-property income with statutory d...
    October 8, 2026   Case Laws Income Tax
    Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
    October 8, 2026   Case Laws Income Tax
    Post-search reassessment: Statutorily deemed income-escape information requires section 148 proceedings instead of continued scrutiny assessment under...
    October 8, 2026   Case Laws Income Tax
    Cash credit verification deletes unsupported unsecured-loan addition but requires fresh examination of flat-sale receipts and purchaser deposits.
    October 8, 2026   Case Laws Income Tax
    Net taxable income after charitable-exemption denial requires verification of admissible expenditure rather than taxation of gross receipts.
    October 8, 2026   Case Laws Income Tax
    Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
    October 8, 2026   Case Laws Income Tax
    Agricultural land compensation outside municipal limits avoids capital-gains tax; structure compensation permits cost-of-acquisition deduction in comp...
    October 8, 2026   Case Laws Income Tax
    Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
    October 8, 2026   Case Laws Benami Property
    Benami land acquisition: cumulative evidence of limited means, payment source and purchaser statements supported provisional attachment.
    October 8, 2026   Case Laws Customs
    Interest on IGST on imported goods is unsustainable without a statutory charging provision for interest recovery.
    October 8, 2026   Case Laws Customs
    Customs revision under Section 129DD permits remand without separate enhancement notice where material evidence requires fresh adjudication.
    October 8, 2026   Case Laws Customs
    Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
    October 8, 2026   Case Laws Customs
    Unchallenged redemption orders bar indirect challenges to customs duty conditions, while detention charges require proof of statutory infirmity.
    October 8, 2026   Case Laws Customs
    Consignment-specific customs classification bars unsupported reliance on later test reports and protects scrap imports from revaluation and penalties.
    October 8, 2026   Case Laws Customs
    Duplicated customs-duty refunds cannot depend on unavailable ICEGATE challans; delayed refunds processed under statutory procedure attract interest.
    October 8, 2026   Case Laws IBC
    Election to realise security outside liquidation must be clearly and timely communicated, or secured assets remain in the liquidation estate.
    October 8, 2026   Case Laws IBC
    Corporate veil lifting binds project land and allottee claims to restored resolution plans, barring parallel insolvency processes.
    October 8, 2026   Case Laws IBC
    Suspension of insolvency professional registration ends eligibility for ongoing assignments and does not automatically justify interim stay.
    October 8, 2026   Case Laws FEMA
    Independent FEMA adjudication permits proof of under-invoiced imports through reliable electronic records, but rejects uncorroborated extrapolated all...
    October 8, 2026   Case Laws Central Excise
    Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls despite residual-entry packaging restrictions and tariff-item classificatio...
❮
❯
❯❯
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 8, 2026   Case Laws Income Tax
Proportionate common-expenditure deduction protects taxable non-member receipts; cellular-tower terrace rent is house-property income with statutory deductions.
October 8, 2026   Case Laws Income Tax
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars penalties.
October 8, 2026   Case Laws Income Tax
Post-search reassessment: Statutorily deemed income-escape information requires section 148 proceedings instead of continued scrutiny assessment under the new framework.
October 8, 2026   Case Laws Income Tax
Cash credit verification deletes unsupported unsecured-loan addition but requires fresh examination of flat-sale receipts and purchaser deposits.
October 8, 2026   Case Laws Income Tax
Net taxable income after charitable-exemption denial requires verification of admissible expenditure rather than taxation of gross receipts.
October 8, 2026   Case Laws Income Tax
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barred.
October 8, 2026   Case Laws Income Tax
Agricultural land compensation outside municipal limits avoids capital-gains tax; structure compensation permits cost-of-acquisition deduction in compulsory acquisitions.
October 8, 2026   Case Laws Income Tax
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursements.
October 8, 2026   Case Laws Benami Property
Benami land acquisition: cumulative evidence of limited means, payment source and purchaser statements supported provisional attachment.
October 8, 2026   Case Laws Customs
Interest on IGST on imported goods is unsustainable without a statutory charging provision for interest recovery.
October 8, 2026   Case Laws Customs
Customs revision under Section 129DD permits remand without separate enhancement notice where material evidence requires fresh adjudication.
October 8, 2026   Case Laws Customs
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document penalty failed.
October 8, 2026   Case Laws Customs
Unchallenged redemption orders bar indirect challenges to customs duty conditions, while detention charges require proof of statutory infirmity.
October 8, 2026   Case Laws Customs
Consignment-specific customs classification bars unsupported reliance on later test reports and protects scrap imports from revaluation and penalties.
October 8, 2026   Case Laws Customs
Duplicated customs-duty refunds cannot depend on unavailable ICEGATE challans; delayed refunds processed under statutory procedure attract interest.
October 8, 2026   Case Laws IBC
Election to realise security outside liquidation must be clearly and timely communicated, or secured assets remain in the liquidation estate.
October 8, 2026   Case Laws IBC
Corporate veil lifting binds project land and allottee claims to restored resolution plans, barring parallel insolvency processes.
October 8, 2026   Case Laws IBC
Suspension of insolvency professional registration ends eligibility for ongoing assignments and does not automatically justify interim stay.
October 8, 2026   Case Laws FEMA
Independent FEMA adjudication permits proof of under-invoiced imports through reliable electronic records, but rejects uncorroborated extrapolated allegations.
October 8, 2026   Case Laws Central Excise
Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls despite residual-entry packaging restrictions and tariff-item classification.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Taxability of payment received by Non-Resident for providing web...

Non-Resident Entity's Payments for Web Hosting Services to Indian Entity Deemed Non-Taxable by Tax Authority.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax May 16, 2016 Case Laws AT
Taxability of payment received by Non-Resident for providing web hosting services to Indian entity, with all back up, maintenance, security and uninterrupted services - Not taxable - AT
View Source View

Topics

Acts Income Tax
Next ➔