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 characters0/2000
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.
RelevanceDefaultDate
    June 5, 2026   NotificationsIBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    June 5, 2026   NotificationsSEZ
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    June 5, 2026   NotificationsIBC
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
    June 5, 2026   CircularsCustoms
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
    June 5, 2026   CircularsCustoms
    Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
    June 5, 2026   CircularsCustoms
    Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
    June 5, 2026   Case LawsGST
    Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
    June 5, 2026   Case LawsGST
    Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
    June 5, 2026   Case LawsGST
    Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.
    June 5, 2026   Case LawsGST
    Efficacious alternative remedy bars writ review where statutory appeal remains available and merits are left open.
    June 5, 2026   Case LawsGST
    Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.
    June 5, 2026   Case LawsGST
    Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.
    June 5, 2026   Case LawsGST
    GST appellate remedy revived as Tribunal becomes functional; writ challenge not examined, with limitation protection and pre-deposit credit.
    June 5, 2026   Case LawsIncome Tax
    Quasi-judicial misconduct requires more than a debatable assessment order; plausible reasoning defeats disciplinary action.
    June 5, 2026   Case LawsIncome Tax
    Permanent establishment under the Indo-Canadian DTAA failed where customer premises were not at disposal and treaty threshold was not met.
    June 5, 2026   Case LawsIncome Tax
    Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
    June 5, 2026   Case LawsIncome Tax
    Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.
    June 5, 2026   Case LawsIncome Tax
    Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.
    June 5, 2026   Case LawsIncome Tax
    Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.
    June 5, 2026   Case LawsIncome Tax
    Ex gratia provision, section 14A disallowance and penalty on debatable issue: tribunal deletes two claims but upholds capital expenditure treatment.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    June 5, 2026   Notifications IBC
    Grievance and complaint handling rules updated under insolvency law, with revised definitions and board-notified complaint format.
    June 5, 2026   Notifications SEZ
    SEZ notification for Thattanchavady land also constitutes Approval Committee and deems the zone an Inland Container Depot
    June 5, 2026   Notifications IBC
    Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
    June 5, 2026   Circulars Customs
    Truthful disclosure for bank guarantee exemption is mandatory for authorisation holders and customs brokers under customs compliance rules.
    June 5, 2026   Circulars Customs
    Late filing penalty waiver granted for Bills of Entry affected by ICEGATE Error 999 under AIFTA and SAPTA filings.
    June 5, 2026   Circulars Customs
    Allow for Shipment pendency in SEZ export FCL containers through Nhava Sheva to be cleared with specified documents
    June 5, 2026   Case Laws GST
    Condonation of delay in statutory appeal upheld where the writ remedy was pursued bona fide and delay was otherwise uncondonable.
    June 5, 2026   Case Laws GST
    Natural justice requires alternative service of GST notice after cancellation of registration; order quashed for invalid notice.
    June 5, 2026   Case Laws GST
    Writ petition not entertained where an efficacious CGST Appellate Tribunal remedy remained available and could address the same grounds.
    June 5, 2026   Case Laws GST
    Efficacious alternative remedy bars writ review where statutory appeal remains available and merits are left open.
    June 5, 2026   Case Laws GST
    Healthcare services exemption upheld where revenue-sharing clinical services remained direct patient care, not taxable support services.
    June 5, 2026   Case Laws GST
    Registered owner's right to appeal in goods detention proceedings secured through supply of MOV forms and login credentials.
    June 5, 2026   Case Laws GST
    GST appellate remedy revived as Tribunal becomes functional; writ challenge not examined, with limitation protection and pre-deposit credit.
    June 5, 2026   Case Laws Income Tax
    Quasi-judicial misconduct requires more than a debatable assessment order; plausible reasoning defeats disciplinary action.
    June 5, 2026   Case Laws Income Tax
    Permanent establishment under the Indo-Canadian DTAA failed where customer premises were not at disposal and treaty threshold was not met.
    June 5, 2026   Case Laws Income Tax
    Jurisdictional defect in transfer and section 143(2) notice led to quashing of the assessment
    June 5, 2026   Case Laws Income Tax
    Estimated provision for airline spare-part repairs held allowable as accrued business expenditure; obsolescence claim rejected for the year.
    June 5, 2026   Case Laws Income Tax
    Fringe benefits tax and penalty relief upheld where disputed employee expenses fell within statutory fringe benefit heads.
    June 5, 2026   Case Laws Income Tax
    Bad debt write-off and arbitrary expense disallowance: Tribunal allows deduction and deletes percentage-based addition.
    June 5, 2026   Case Laws Income Tax
    Ex gratia provision, section 14A disallowance and penalty on debatable issue: tribunal deletes two claims but upholds capital expenditure treatment.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      AO is not justified in treating the original return of income as...

      Taxpayer Wins Right to Carry Forward Losses Despite Late Submission of Form ITR-V, Says AO Cannot Invalidate Return.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxJuly 25, 2016Case LawsAT
      AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business losses for future years. - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔