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]

✆ To Call / Whatsapp, 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 ❯
    November 4, 2026   Case Laws Income Tax
    Software services comparability depends on actual activities, credible segmental data, business scale, brands and related party transaction filters.
    November 4, 2026   Case Laws Income Tax
    Rebuttable presumption for survey records requires cogent evidence to counter entries recording unaccounted medical receipts.
    November 4, 2026   Case Laws Income Tax
    Stamp duty valuation certificates do not justify property sale assessment revision merely because tax officers failed to question them.
    November 4, 2026   Case Laws Income Tax
    Territorial jurisdiction in income-tax appeals follows the assessing officer's location, not the Tribunal's seat or a subsequent acquirer's registered...
    November 4, 2026   Case Laws Income Tax
    Transfer pricing comparables must reflect functional similarity, with diverse activities and asset profiles supporting exclusion from contract service...
    November 4, 2026   Case Laws Income Tax
    Foreign exchange gains require transaction nexus, while functional differences shape software service comparability in transfer pricing assessments.
    November 4, 2026   Case Laws Income Tax
    Agricultural land deductions cannot be revised for disagreement with a sustainable assessment; undisclosed farm income alone does not bar eligibility.
    November 4, 2026   Case Laws Income Tax
    Bagasse transfer pricing can rely on market quotations and adjusted tariff benchmarks rather than regulatory fuel prices alone.
    November 4, 2026   Case Laws Income Tax
    Reassessment of newly discovered escaped income remains possible without an addition on the original ground for reopening.
    November 4, 2026   Case Laws Income Tax
    Joint transfer-pricing remands can attract extended limitation through timely references, while intra-group services require prescribed arm's length b...
    November 4, 2026   Case Laws Income Tax
    TDS refunds after Vivad-se-Vishwas settlement depend on recognised excess payment, while verified excess recoveries are refundable.
    November 4, 2026   Case Laws Income Tax
    Satellite transmission services without customer control of equipment or access to the process do not constitute taxable royalty.
    November 4, 2026   Case Laws Income Tax
    Real income in electricity distribution excludes surcharges and regulatory assets without reasonably certain recovery, while deductions require return...
    November 4, 2026   Case Laws Customs
    Countervailing duty refunds depend on rebutting presumed passing on, with supported accounting certificates and invoices providing relevant evidence.
    November 4, 2026   Case Laws Customs
    Customs officer penalties for fraudulent exports require deliberate abetment and intent, not mere negligence in processing export documents.
    November 4, 2026   Case Laws Customs
    Brown rice protein classification follows specific cereal protein descriptions, while an incorrect tariff claim alone does not establish suppression.
    November 4, 2026   Case Laws Customs
    Court-directed customs deposits remain refundable outside duty refund limitation when imported goods are released without assessment.
    November 4, 2026   Case Laws Customs
    Unmarked gold seizures require objective grounds for reasonable belief before the reverse burden of proof can apply.
    November 4, 2026   Case Laws Customs
    Related-party import prices cannot be rejected solely because of the relationship without evidence that it influenced the price.
    November 4, 2026   Case Laws Companies Law
    Contempt for company bank account restraint breaches requires deliberate disobedience, while contempt appeals are limited to orders imposing punishmen...
❮
❯
❯❯
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
November 4, 2026   Case Laws Income Tax
Software services comparability depends on actual activities, credible segmental data, business scale, brands and related party transaction filters.
November 4, 2026   Case Laws Income Tax
Rebuttable presumption for survey records requires cogent evidence to counter entries recording unaccounted medical receipts.
November 4, 2026   Case Laws Income Tax
Stamp duty valuation certificates do not justify property sale assessment revision merely because tax officers failed to question them.
November 4, 2026   Case Laws Income Tax
Territorial jurisdiction in income-tax appeals follows the assessing officer's location, not the Tribunal's seat or a subsequent acquirer's registered office.
November 4, 2026   Case Laws Income Tax
Transfer pricing comparables must reflect functional similarity, with diverse activities and asset profiles supporting exclusion from contract service comparisons.
November 4, 2026   Case Laws Income Tax
Foreign exchange gains require transaction nexus, while functional differences shape software service comparability in transfer pricing assessments.
November 4, 2026   Case Laws Income Tax
Agricultural land deductions cannot be revised for disagreement with a sustainable assessment; undisclosed farm income alone does not bar eligibility.
November 4, 2026   Case Laws Income Tax
Bagasse transfer pricing can rely on market quotations and adjusted tariff benchmarks rather than regulatory fuel prices alone.
November 4, 2026   Case Laws Income Tax
Reassessment of newly discovered escaped income remains possible without an addition on the original ground for reopening.
November 4, 2026   Case Laws Income Tax
Joint transfer-pricing remands can attract extended limitation through timely references, while intra-group services require prescribed arm's length benchmarking.
November 4, 2026   Case Laws Income Tax
TDS refunds after Vivad-se-Vishwas settlement depend on recognised excess payment, while verified excess recoveries are refundable.
November 4, 2026   Case Laws Income Tax
Satellite transmission services without customer control of equipment or access to the process do not constitute taxable royalty.
November 4, 2026   Case Laws Income Tax
Real income in electricity distribution excludes surcharges and regulatory assets without reasonably certain recovery, while deductions require return-based claims.
November 4, 2026   Case Laws Customs
Countervailing duty refunds depend on rebutting presumed passing on, with supported accounting certificates and invoices providing relevant evidence.
November 4, 2026   Case Laws Customs
Customs officer penalties for fraudulent exports require deliberate abetment and intent, not mere negligence in processing export documents.
November 4, 2026   Case Laws Customs
Brown rice protein classification follows specific cereal protein descriptions, while an incorrect tariff claim alone does not establish suppression.
November 4, 2026   Case Laws Customs
Court-directed customs deposits remain refundable outside duty refund limitation when imported goods are released without assessment.
November 4, 2026   Case Laws Customs
Unmarked gold seizures require objective grounds for reasonable belief before the reverse burden of proof can apply.
November 4, 2026   Case Laws Customs
Related-party import prices cannot be rejected solely because of the relationship without evidence that it influenced the price.
November 4, 2026   Case Laws Companies Law
Contempt for company bank account restraint breaches requires deliberate disobedience, while contempt appeals are limited to orders imposing punishment.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2018 › September, 2018 › This
Back

All Highlights

Telegram Get Daily Updates
GST

Levy and collection. - Section 5(4) of the IGST ACT, 2017 as...

Reverse Charge Mechanism in GST: Section 5(4) of IGST Act Shifts Tax Payment Responsibility to Recipients for Compliance.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST September 1, 2018 Act-Rules
Levy and collection. - Section 5(4) of the IGST ACT, 2017 as amended - Revers Charge mechanism
View Source View

Topics

Acts Income Tax
Next ➔