Loading...

⚠ ✕
❮ 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
    August 27, 2026   Case Laws GST
    GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
    August 27, 2026   Case Laws GST
    GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinu...
    August 27, 2026   Case Laws GST
    Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
    August 27, 2026   Case Laws GST
    Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
    August 27, 2026   Case Laws GST
    Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
    August 27, 2026   Case Laws GST
    Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
    August 27, 2026   Case Laws GST
    Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
    August 27, 2026   Case Laws GST
    GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
    August 27, 2026   Case Laws GST
    Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
    August 27, 2026   Case Laws GST
    GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
    August 27, 2026   Case Laws GST
    Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
    August 27, 2026   Case Laws GST
    Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
    August 27, 2026   Case Laws Income Tax
    Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce d...
    August 27, 2026   Case Laws Income Tax
    TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
    August 27, 2026   Case Laws Income Tax
    Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
    August 27, 2026   Case Laws Income Tax
    Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
    August 27, 2026   Case Laws Income Tax
    Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
    August 27, 2026   Case Laws Income Tax
    Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
    August 27, 2026   Case Laws Income Tax
    Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
    August 27, 2026   Case Laws Income Tax
    Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.
❮
❯
❯❯
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
August 27, 2026   Case Laws GST
GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
August 27, 2026   Case Laws GST
GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinuance.
August 27, 2026   Case Laws GST
Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
August 27, 2026   Case Laws GST
Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
August 27, 2026   Case Laws GST
Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
August 27, 2026   Case Laws GST
Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
August 27, 2026   Case Laws GST
Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
August 27, 2026   Case Laws GST
GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
August 27, 2026   Case Laws GST
Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
August 27, 2026   Case Laws GST
GST amnesty waiver timing depends on when input tax credit was availed, excluding later-period claims despite earlier debit notes.
August 27, 2026   Case Laws GST
Reusable gunny bag classification determines GST treatment based on continued packing utility and sale value.
August 27, 2026   Case Laws GST
Tariff classification of medicated toilet soap places it under the residual GST entry rather than the concessional toilet-soap entry.
August 27, 2026   Case Laws Income Tax
Eligible-profit recomputation requires proof of an arrangement producing excess profits; unsupported related-party expense allocations cannot reduce deductions.
August 27, 2026   Case Laws Income Tax
TDS credit protects salaried taxpayers when employers deduct tax but fail to deposit it with the Revenue.
August 27, 2026   Case Laws Income Tax
Income-tax refund adjustment permits retention only of the proposed demand amount, requiring immediate release of the remaining refund.
August 27, 2026   Case Laws Income Tax
Limitation for cash-receipt penalties bars proceedings when the show-cause notice follows expiry of the prescribed period.
August 27, 2026   Case Laws Income Tax
Charitable payment infrastructure retained tax exemption where uniform transaction fees did not make public-benefit activities commercial
August 27, 2026   Case Laws Income Tax
Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are established.
August 27, 2026   Case Laws Income Tax
Reassessment notices to deceased assessees are invalid, requiring proceedings to begin directly against legal representatives.
August 27, 2026   Case Laws Income Tax
Maximum marginal rate does not apply to registered societies with AOP income below the taxable limit.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2012 › February, 2012 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Penalty u/s 271 - validity of assessment proceedings can be...

Penalty Proceedings Can Challenge Assessment Validity u/s 271, Even Without Taxpayer Contesting Assessment.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax February 18, 2012 Case Laws AT
Penalty u/s 271 - validity of assessment proceedings can be looked into during the penalty proceedings even though the assessment itself has not been challenged by the assessee.
View Source View

Topics

Acts Income Tax
Next ➔