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
    August 21, 2026   Case LawsIncome Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case LawsIncome Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case LawsIncome Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case LawsIncome Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case LawsIncome Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
    August 21, 2026   Case LawsIncome Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case LawsIncome Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case LawsIncome Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
    August 21, 2026   Case LawsIncome Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain ded...
    August 21, 2026   Case LawsCustoms
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
    August 21, 2026   Case LawsCustoms
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case LawsCustoms
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case LawsCustoms
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
    August 21, 2026   Case LawsIBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case LawsIBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case LawsIBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
    August 21, 2026   Case LawsIBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case LawsMoney Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case LawsMoney Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.
❮
❯
❯❯
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
    August 21, 2026   Case Laws Income Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case Laws Income Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case Laws Income Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case Laws Income Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case Laws Income Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case Laws Income Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation approval.
    August 21, 2026   Case Laws Income Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case Laws Income Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case Laws Income Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjustment.
    August 21, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain deductible.
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
    August 21, 2026   Case Laws IBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case Laws IBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.
    August 21, 2026   Case Laws Money Laundering
    Anticipatory bail in money-laundering matters may be denied where prima facie evidence, grave allegations and investigative non-cooperation coexist.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2017 › February, 2017 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      The activity of purchase and sale of shares carried out with...

      Shares Trading Losses Deemed Speculation u/s 73; Losses Cannot Offset Business Income.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxFebruary 17, 2017Case LawsAT
      The activity of purchase and sale of shares carried out with assessee for the purpose of section 73 is a speculation business activity and, accordingly, the loss suffered from the activity of purchase and sale of shares cannot be allowed to set off against the business income. - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔