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
    May 28, 2026   CircularsCustoms
    Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.
    May 28, 2026   CircularsGST
    GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.
    May 28, 2026   CircularsCustoms
    Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.
    May 28, 2026   Case LawsGST
    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    May 28, 2026   Case LawsGST
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    May 28, 2026   Case LawsGST
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    May 28, 2026   Case LawsGST
    GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
    May 28, 2026   Case LawsGST
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    May 28, 2026   Case LawsGST
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
    May 28, 2026   Case LawsGST
    GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
    May 28, 2026   Case LawsIncome Tax
    Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
    May 28, 2026   Case LawsIncome Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case LawsIncome Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case LawsIncome Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
    May 28, 2026   Case LawsIncome Tax
    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
    May 28, 2026   Case LawsIncome Tax
    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
    May 28, 2026   Case LawsIncome Tax
    Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.
    May 28, 2026   Case LawsIncome Tax
    Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.
    May 28, 2026   Case LawsIncome Tax
    Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.
    May 28, 2026   Case LawsCustoms
    Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.
❮
❯
❯❯
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
    May 28, 2026   Circulars Customs
    Temporary Customs Area notified for DPD cargo storage, with segregation, safety controls, and strict compliance conditions.
    May 28, 2026   Circulars GST
    GST Appellate Tribunal dress code prescribed for authorised representatives, with a summer exemption from wearing a black coat.
    May 28, 2026   Circulars Customs
    Mandatory Body Worn Cameras for import cargo examinations now required, with full recording and retention rules in place.
    May 28, 2026   Case Laws GST
    Proof of demand is essential in corruption cases; recovery alone cannot sustain conviction without reliable acceptance evidence.
    May 28, 2026   Case Laws GST
    Omission of Rule 96(10) ended pending refund proceedings, and demands based solely on that rule were quashed.
    May 28, 2026   Case Laws GST
    Criminal liability of advocates for professional acts rejected; HC quashes proceedings where counsel filed a statutory appeal
    May 28, 2026   Case Laws GST
    GST assessment order invalid without DIN; delayed writ entertained on terms with partial tax deposit and remand
    May 28, 2026   Case Laws GST
    Writ petition maintainability denied where final orders existed and statutory appeal, with pre-deposit, was the proper remedy.
    May 28, 2026   Case Laws GST
    Puja samagri exemption is narrowly construed; rose water sold for ritual use was classified as taxable essential oil solution.
    May 28, 2026   Case Laws GST
    GST on temple licence to collect human hair held taxable as a service; goods exemption did not apply.
    May 28, 2026   Case Laws Income Tax
    Wilful failure to deposit TDS can sustain prosecution where notice was duly served and non-compliance continued.
    May 28, 2026   Case Laws Income Tax
    Retrospective reassessment amendment challenge remitted for fresh consideration, with liberty to contest section 147A and related provisions.
    May 28, 2026   Case Laws Income Tax
    Section 43B deduction for GST payable allowed if paid before return due date, despite audit report showing liability outstanding.
    May 28, 2026   Case Laws Income Tax
    Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expenses.
    May 28, 2026   Case Laws Income Tax
    Taxing only profit from suppressed turnover and avoiding double addition under section 69C in unaccounted sales cases
    May 28, 2026   Case Laws Income Tax
    TDS correction statements and 234E fee levy before 01.06.2015 were held unsustainable by the ITAT.
    May 28, 2026   Case Laws Income Tax
    Section 153C jurisdiction fails for pre-block year and post-2021 initiation, quashing assessments under search provisions.
    May 28, 2026   Case Laws Income Tax
    Documentary proof of loan transaction defeated unexplained cash credit addition based on suspicion and third-party information.
    May 28, 2026   Case Laws Income Tax
    Depreciation on goodwill from amalgamation remained allowable for pre-amendment years under settled law.
    May 28, 2026   Case Laws Customs
    Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2018 › December, 2018 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      TDS u/s 194A on interest awarded by the Motor Accident Claims -...

      Court Rules TDS Deduction on Motor Accident Claims Interest Illegal; Orders Refund to Insurance Company u/s 194A.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxDecember 15, 2018Case LawsHC
      TDS u/s 194A on interest awarded by the Motor Accident Claims - Deduction of TDS was illegal and contrary to the law of land - Income tax department directed to refund the TDS to the petitioner/Insurance Company
      View Source View

      Topics

      ActsIncome Tax
      Next ➔