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 16, 2026   Case LawsGST
    Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
    June 16, 2026   Case LawsGST
    GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
    June 16, 2026   Case LawsGST
    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case LawsGST
    Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
    June 16, 2026   Case LawsIncome Tax
    Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
    June 16, 2026   Case LawsGST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case LawsIncome Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case LawsIncome Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case LawsIncome Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case LawsIncome Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case LawsIncome Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case LawsIncome Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case LawsIncome Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case LawsIncome Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case LawsIncome Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
    June 16, 2026   Case LawsIncome Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case LawsIncome Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case LawsIncome Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case LawsIncome Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case LawsIncome Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold
❮
❯
❯❯
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 16, 2026   Case Laws GST
    Saving provision preserves service tax proceedings after repeal; writ challenge to notice fails and adjudication continues.
    June 16, 2026   Case Laws GST
    GST registration cancellation can be restored after pending returns and dues are paid under Rule 22(4)
    June 16, 2026   Case Laws GST
    GST notice service after registration cancellation requires alternative modes; portal upload alone is insufficient for valid assessment proceedings
    June 16, 2026   Case Laws GST
    Composite GST assessment orders covering multiple tax periods are impermissible; separate proceedings must be issued for each period.
    June 16, 2026   Case Laws Income Tax
    Trust approval upheld where religious expenditure stayed within the statutory limit despite religious objects challenge.
    June 16, 2026   Case Laws GST
    Governmental Authority exemption for municipal water supply services upheld; pure agent treatment rejected in a tripartite project arrangement.
    June 16, 2026   Case Laws Income Tax
    Reassessment on depreciation change fails where MAT book profit is unaffected and disclosure was already on record
    June 16, 2026   Case Laws Income Tax
    Intra-family cash transactions were not treated as loans or deposits, so penalty provisions for acceptance and repayment failed.
    June 16, 2026   Case Laws Income Tax
    Residential property investment exemption survives delayed sale deed registration where possession and substantial payment were already made
    June 16, 2026   Case Laws Income Tax
    Debatable capital gains taxability under a development agreement defeats concealment penalty despite sustained addition
    June 16, 2026   Case Laws Income Tax
    Binding interim judicial directions barred TDS default for leave fare concession payments, and penalty fell with demand
    June 16, 2026   Case Laws Income Tax
    Specific charge in penalty proceedings for under-reporting or misreporting of income required; vague invocation made penalty unsustainable.
    June 16, 2026   Case Laws Income Tax
    Standard software licence receipts were not fees for technical services; ancillary support was also excluded, while refund adjustment was remanded.
    June 16, 2026   Case Laws Income Tax
    Inordinate delay not condoned without sufficient cause; double taxation relief allowed for same income subject to verification
    June 16, 2026   Case Laws Income Tax
    Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidence.
    June 16, 2026   Case Laws Income Tax
    Agricultural land outside municipal limits can fall outside capital asset status without proving continuous cultivation.
    June 16, 2026   Case Laws Income Tax
    Bogus purchase additions limited to profit element where sales, stock records and banking trail remained undisputed.
    June 16, 2026   Case Laws Income Tax
    Seconded employee salary reimbursement was not FTS where the Indian company exercised exclusive control and supervision.
    June 16, 2026   Case Laws Income Tax
    Transfer pricing comparability turns on core auto component classification and functional similarity in manufacturing segment exclusions.
    June 16, 2026   Case Laws Income Tax
    Section 80G approval cannot be denied for religious objects alone without testing the five per cent threshold

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      No disallowance of trading loss of shares if transactions were...

      Trading Losses Allowed: Tribunal and CIT (A) Uphold Validity of Share Transactions via Demat Accounts and Banking Channels.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxSeptember 1, 2017Case LawsHC
      No disallowance of trading loss of shares if transactions were done through Demat Accounts and payments were made through proper banking channel. -Confirmed by Tribunal and CIT (A).
      View Source View

      Topics

      ActsIncome Tax
      Next ➔