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 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
    May 22, 2026   Case Laws Income Tax
    Accommodation entry addition deleted where Revenue failed to prove bogus billing and denied cross-examination of relied-on statement.
    May 22, 2026   Case Laws Income Tax
    Indexed improvement cost and section 54 relief allowed on reasonable construction basis and full eligible investment, excluding club charges.
    May 22, 2026   Case Laws Income Tax
    Make available test under India-UAE DTAA barred tax on advisory fees absent technical know-how transfer and permanent establishment.
    May 22, 2026   Case Laws Income Tax
    Deemed dividend treatment under section 2(22)(e) sustained despite interest-bearing loan and later repayment.
    May 22, 2026   Case Laws Income Tax
    Penalty for delayed self-assessment tax payment was unsustainable after the 1989 amendment, as recovery and interest replaced penal consequences.
    May 22, 2026   Case Laws Income Tax
    Best judgment reassessment under faceless procedure: remand to Assessing Officer upheld where additional evidence and lack of opportunity were shown.
    May 22, 2026   Case Laws Income Tax
    Revenue expenditure, section 14A relief, CSR deduction and intangible depreciation allowed in slump sale transactions.
    May 22, 2026   Case Laws Income Tax
    Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
    May 22, 2026   Case Laws Income Tax
    Genuine long-term capital gains on share sale cannot be rejected on suspicion alone without contrary evidence or inquiry.
    May 22, 2026   Case Laws Income Tax
    Political donation deduction under section 80GGC denied where cheque payments were treated as accommodation entry transactions.
    May 22, 2026   Case Laws Income Tax
    Infrastructure deduction under section 80IA(4) allowed for consortium member treated as developer, not works contractor.
    May 22, 2026   Case Laws Income Tax
    Mandatory reassessment timelines and section 153C procedure governed; reassessment and additions were quashed for lack of jurisdiction.
    May 22, 2026   Case Laws Income Tax
    Jurisdiction for reassessment notice failed where ACIT issued it despite CBDT monetary limit requiring ITO authority.
    May 22, 2026   Case Laws Income Tax
    Focus Product Scheme incentive treated as capital receipt, with relief allowed on identical facts in the assessee's own case.
    May 22, 2026   Case Laws Customs
    Customs offence proof requires more than concealment: interception before clearance defeated false declaration and evasion charges.
    May 22, 2026   Case Laws Customs
    Natural justice in export authorisation relief requires a reasoned order and personal hearing before rejecting genuine hardship claims.
    May 22, 2026   Case Laws Customs
    Roasted arecanut classification upheld on binding advance ruling and laboratory test, defeating confiscation and penalty.
    May 22, 2026   Case Laws Customs
    Customs penalty for conscious undervaluation and false invoices sustained where fraud was completed through import clearance in India
    May 22, 2026   Case Laws IBC
    Moratorium under insolvency law bars lease termination and eviction of a corporate debtor during CIRP
    May 22, 2026   Case Laws IBC
    IBC resolution timelines prevail where unexplained post-remand delay by the resolution professional and creditors justifies liquidation.
❮
❯
❯❯
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
May 22, 2026   Case Laws Income Tax
Accommodation entry addition deleted where Revenue failed to prove bogus billing and denied cross-examination of relied-on statement.
May 22, 2026   Case Laws Income Tax
Indexed improvement cost and section 54 relief allowed on reasonable construction basis and full eligible investment, excluding club charges.
May 22, 2026   Case Laws Income Tax
Make available test under India-UAE DTAA barred tax on advisory fees absent technical know-how transfer and permanent establishment.
May 22, 2026   Case Laws Income Tax
Deemed dividend treatment under section 2(22)(e) sustained despite interest-bearing loan and later repayment.
May 22, 2026   Case Laws Income Tax
Penalty for delayed self-assessment tax payment was unsustainable after the 1989 amendment, as recovery and interest replaced penal consequences.
May 22, 2026   Case Laws Income Tax
Best judgment reassessment under faceless procedure: remand to Assessing Officer upheld where additional evidence and lack of opportunity were shown.
May 22, 2026   Case Laws Income Tax
Revenue expenditure, section 14A relief, CSR deduction and intangible depreciation allowed in slump sale transactions.
May 22, 2026   Case Laws Income Tax
Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
May 22, 2026   Case Laws Income Tax
Genuine long-term capital gains on share sale cannot be rejected on suspicion alone without contrary evidence or inquiry.
May 22, 2026   Case Laws Income Tax
Political donation deduction under section 80GGC denied where cheque payments were treated as accommodation entry transactions.
May 22, 2026   Case Laws Income Tax
Infrastructure deduction under section 80IA(4) allowed for consortium member treated as developer, not works contractor.
May 22, 2026   Case Laws Income Tax
Mandatory reassessment timelines and section 153C procedure governed; reassessment and additions were quashed for lack of jurisdiction.
May 22, 2026   Case Laws Income Tax
Jurisdiction for reassessment notice failed where ACIT issued it despite CBDT monetary limit requiring ITO authority.
May 22, 2026   Case Laws Income Tax
Focus Product Scheme incentive treated as capital receipt, with relief allowed on identical facts in the assessee's own case.
May 22, 2026   Case Laws Customs
Customs offence proof requires more than concealment: interception before clearance defeated false declaration and evasion charges.
May 22, 2026   Case Laws Customs
Natural justice in export authorisation relief requires a reasoned order and personal hearing before rejecting genuine hardship claims.
May 22, 2026   Case Laws Customs
Roasted arecanut classification upheld on binding advance ruling and laboratory test, defeating confiscation and penalty.
May 22, 2026   Case Laws Customs
Customs penalty for conscious undervaluation and false invoices sustained where fraud was completed through import clearance in India
May 22, 2026   Case Laws IBC
Moratorium under insolvency law bars lease termination and eviction of a corporate debtor during CIRP
May 22, 2026   Case Laws IBC
IBC resolution timelines prevail where unexplained post-remand delay by the resolution professional and creditors justifies liquidation.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Late filing fee u/s. 234E while passing intimation u/s. 200A -...

Section 234E Late Filing Fee Overturned for Pre-June 2015 Intimations u/s 200A of Income Tax Act.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax November 26, 2016 Case Laws AT
Late filing fee u/s. 234E while passing intimation u/s. 200A - intimation u/s. 200A has been processed prior to 1.6.2015 - levy of fee set aside - AT
View Source View

Topics

Acts Income Tax
Next ➔