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
    April 17, 2026   Case Laws GST
    Statutory right of appeal protected against coercive recovery pending expiry of the appeal period and pre-deposit requirements.
    April 17, 2026   Case Laws GST
    Composite assessment orders for multiple financial years are unsustainable; separate proceedings must be initiated for each assessment year.
    April 17, 2026   Case Laws GST
    Unsigned assessment order invalid; defective service defeats delay objection and fresh reassessment may follow after due notice.
    April 17, 2026   Case Laws GST
    GST input tax credit distribution through tax invoices was permitted for reverse charge common services during the disputed period.
    April 17, 2026   Case Laws Income Tax
    Incriminating material and rural agricultural land sale: section 153C could not be used, and capital gains treatment failed.
    April 17, 2026   Case Laws Income Tax
    Section 153C satisfaction note must be recorded immediately after assessment completion; delayed notice was quashed as time-barred.
    April 17, 2026   Case Laws Income Tax
    Reasonable cause for non-filing of return by executors defeats penalty where probate was delayed after the assessee's death.
    April 17, 2026   Case Laws Income Tax
    Rejection of books without identifying defects is unsustainable; profit estimation based only on missing invoices was deleted.
    April 17, 2026   Case Laws Income Tax
    Jurisdiction under Section 127: absence of transfer order meant the assessment was quashed for lack of authority.
    April 17, 2026   Case Laws Income Tax
    Business expenditure and TDS disallowance principles applied to reimbursements, retainership fees, exempt income, and short deduction issues.
    April 17, 2026   Case Laws Income Tax
    Rectification order challenge not maintainable where grievance concerns the original addition, not the computation correction.
    April 17, 2026   Case Laws Income Tax
    Reassessment notice invalid for short response time, limitation breach, and unsustainable addition on joint property ownership.
    April 17, 2026   Case Laws Income Tax
    Duty drawback taxable on actual receipt; unconfronted portal data could not support addition or consequential penalty.
    April 17, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
    April 17, 2026   Case Laws Income Tax
    Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
    April 17, 2026   Case Laws Income Tax
    Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
    April 17, 2026   Case Laws Income Tax
    Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
    April 17, 2026   Case Laws Income Tax
    Third-party search material requires section 153C, and retracted survey statements need corroboration for additions.
    April 17, 2026   Case Laws Income Tax
    Taxability of land-sale advances and reopening upheld where ownership rights failed and recording error was immaterial
    April 17, 2026   Case Laws Customs
    Reasonable belief of smuggling and retracted statements must be properly proved before gold confiscation and penalties can stand.
❮
❯
❯❯
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
April 17, 2026   Case Laws GST
Statutory right of appeal protected against coercive recovery pending expiry of the appeal period and pre-deposit requirements.
April 17, 2026   Case Laws GST
Composite assessment orders for multiple financial years are unsustainable; separate proceedings must be initiated for each assessment year.
April 17, 2026   Case Laws GST
Unsigned assessment order invalid; defective service defeats delay objection and fresh reassessment may follow after due notice.
April 17, 2026   Case Laws GST
GST input tax credit distribution through tax invoices was permitted for reverse charge common services during the disputed period.
April 17, 2026   Case Laws Income Tax
Incriminating material and rural agricultural land sale: section 153C could not be used, and capital gains treatment failed.
April 17, 2026   Case Laws Income Tax
Section 153C satisfaction note must be recorded immediately after assessment completion; delayed notice was quashed as time-barred.
April 17, 2026   Case Laws Income Tax
Reasonable cause for non-filing of return by executors defeats penalty where probate was delayed after the assessee's death.
April 17, 2026   Case Laws Income Tax
Rejection of books without identifying defects is unsustainable; profit estimation based only on missing invoices was deleted.
April 17, 2026   Case Laws Income Tax
Jurisdiction under Section 127: absence of transfer order meant the assessment was quashed for lack of authority.
April 17, 2026   Case Laws Income Tax
Business expenditure and TDS disallowance principles applied to reimbursements, retainership fees, exempt income, and short deduction issues.
April 17, 2026   Case Laws Income Tax
Rectification order challenge not maintainable where grievance concerns the original addition, not the computation correction.
April 17, 2026   Case Laws Income Tax
Reassessment notice invalid for short response time, limitation breach, and unsustainable addition on joint property ownership.
April 17, 2026   Case Laws Income Tax
Duty drawback taxable on actual receipt; unconfronted portal data could not support addition or consequential penalty.
April 17, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
April 17, 2026   Case Laws Income Tax
Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
April 17, 2026   Case Laws Income Tax
Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
April 17, 2026   Case Laws Income Tax
Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capital adjustment.
April 17, 2026   Case Laws Income Tax
Third-party search material requires section 153C, and retracted survey statements need corroboration for additions.
April 17, 2026   Case Laws Income Tax
Taxability of land-sale advances and reopening upheld where ownership rights failed and recording error was immaterial
April 17, 2026   Case Laws Customs
Reasonable belief of smuggling and retracted statements must be properly proved before gold confiscation and penalties can stand.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Disallowance u/s 40(a)(ia) - Non deduction of TDS - the...

Second Proviso to Section 40(a)(ia) of Income Tax Act is Retrospective from April 1, 2005.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax November 13, 2017 Case Laws AT
Disallowance u/s 40(a)(ia) - Non deduction of TDS - the insertion of second proviso to Section 40(a)(ia) is declaratory and curative in nature and it has retrospective effect from 1st April, 2005, being the date from which sub clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004 - AT
View Source View

Topics

Acts Income Tax
Next ➔