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 ❯
    September 18, 2026   Case Laws GST
    Advance ruling jurisdiction under GST requires the applicant's own supply, barring questions on another person's obligations.
    September 18, 2026   Case Laws GST
    Going-concern business transfers qualify as services, but exemption requires proof; otherwise transferred stock and assets are taxable goods.
    September 18, 2026   Case Laws GST
    Battery-free electric vehicles retain preferential GST classification, while input-tax-credit refund claims lie outside advance-ruling jurisdiction.
    September 18, 2026   Case Laws GST
    Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
    September 18, 2026   Case Laws GST
    Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
    September 18, 2026   Case Laws Income Tax
    Finality of Settlement Orders Bars Reassessment of Housing-Project Deductions Already Covered by the Settlement Process
    September 18, 2026   Case Laws Income Tax
    Section 91 CrPC requires necessary search records; witness recall fails without evidence essential to a just decision.
    September 18, 2026   Case Laws Income Tax
    TDS refund entitlement under appellate give-effect orders cannot be deferred by post-assessment technical requirements alone.
    September 18, 2026   Case Laws Income Tax
    Subsequently noticed escaped income permits enlargement of pending reassessment using search material without separate pre-notice compliance.
    September 18, 2026   Case Laws Income Tax
    Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
    September 18, 2026   Case Laws Income Tax
    Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
    September 18, 2026   Case Laws Income Tax
    MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
    September 18, 2026   Case Laws Income Tax
    Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
    September 18, 2026   Case Laws Income Tax
    Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
    September 18, 2026   Case Laws Income Tax
    Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
    September 18, 2026   Case Laws Income Tax
    Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
    September 18, 2026   Case Laws Income Tax
    Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
    September 18, 2026   Case Laws Income Tax
    Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance ver...
    September 18, 2026   Case Laws Income Tax
    Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
    September 18, 2026   Case Laws Income Tax
    Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the...
❮
❯
❯❯
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
September 18, 2026   Case Laws GST
Advance ruling jurisdiction under GST requires the applicant's own supply, barring questions on another person's obligations.
September 18, 2026   Case Laws GST
Going-concern business transfers qualify as services, but exemption requires proof; otherwise transferred stock and assets are taxable goods.
September 18, 2026   Case Laws GST
Battery-free electric vehicles retain preferential GST classification, while input-tax-credit refund claims lie outside advance-ruling jurisdiction.
September 18, 2026   Case Laws GST
Self-invoice value for imported related-party services is deemed open market value where full input tax credit is available.
September 18, 2026   Case Laws GST
Water-supply exemption excludes infrastructure construction and repair works, leaving pipeline works contracts taxable under GST.
September 18, 2026   Case Laws Income Tax
Finality of Settlement Orders Bars Reassessment of Housing-Project Deductions Already Covered by the Settlement Process
September 18, 2026   Case Laws Income Tax
Section 91 CrPC requires necessary search records; witness recall fails without evidence essential to a just decision.
September 18, 2026   Case Laws Income Tax
TDS refund entitlement under appellate give-effect orders cannot be deferred by post-assessment technical requirements alone.
September 18, 2026   Case Laws Income Tax
Subsequently noticed escaped income permits enlargement of pending reassessment using search material without separate pre-notice compliance.
September 18, 2026   Case Laws Income Tax
Income accrual for non-residents requires a real Indian nexus, defeating reassessment where rights and activity are overseas.
September 18, 2026   Case Laws Income Tax
Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additions do not increase tax.
September 18, 2026   Case Laws Income Tax
MFN treaty benefits require specific domestic notification, leaving tax refund interest taxable at the Netherlands treaty interest rate.
September 18, 2026   Case Laws Income Tax
Assignment of contractual property rights attracts capital gains, while penny-stock sale proceeds may be taxed as unexplained cash credits
September 18, 2026   Case Laws Income Tax
Approved valuation reports support improvement-cost claims, while unsupported interior spending cannot qualify for residential reinvestment relief.
September 18, 2026   Case Laws Income Tax
Stock exchange compliance charges qualify as deductible business expenditure; bona fide cess claims cannot trigger under-reporting penalties.
September 18, 2026   Case Laws Income Tax
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions are deleted.
September 18, 2026   Case Laws Income Tax
Form No. 9A timing remains prospective, while charitable trusts retain independent statutory accumulation within the permissible limit.
September 18, 2026   Case Laws Income Tax
Revised tax audit reports filed before processing require consideration, preventing duplicate tax-withholding disallowances after payer compliance verification.
September 18, 2026   Case Laws Income Tax
Section 12AB registration scope protects charitable hospitals despite overseas training, fee-based care, surplus, and disputed regulatory compliance.
September 18, 2026   Case Laws Income Tax
Intra-group service benefit evidence prevents nil pricing, while associated-enterprise receivables require LIBOR-based interest benchmarking after the permitted credit period.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Validity of intimation / adjustment u/s 143(1) - Exemption u/s...

Exemption Denial u/s 143(1) Contested Due to Missing Section 12AA Registration; Adjustment Exceeds Permissible Scope.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax August 12, 2017 Case Laws AT
Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO is debatable, which requires verification from the assessment records, adjustment made by the revenue in the intimation u/s 143(1) is beyond the scope of section 143(1)
View Source View

Topics

Acts Income Tax
Next ➔