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
    August 18, 2026   Case Laws Customs
    Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
    August 18, 2026   Case Laws Customs
    Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
    August 18, 2026   Case Laws Customs
    Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
    August 18, 2026   Case Laws Customs
    Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
    August 18, 2026   Case Laws Customs
    Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
    August 18, 2026   Case Laws SEBI
    Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
    August 18, 2026   Case Laws Money Laundering
    Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
    August 17, 2026   Circulars Customs
    SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
    August 17, 2026   Circulars SEBI
    Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
    August 17, 2026   Circulars SEBI
    Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
    August 17, 2026   Case Laws GST
    Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
    August 17, 2026   Case Laws GST
    Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
    August 17, 2026   Case Laws GST
    GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
    August 17, 2026   Case Laws GST
    Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
    August 17, 2026   Case Laws GST
    Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
    August 17, 2026   Case Laws GST
    Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
    August 17, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
    August 17, 2026   Case Laws GST
    Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
    August 17, 2026   Case Laws GST
    Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
    August 17, 2026   Case Laws GST
    Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
❮
❯
❯❯
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
August 18, 2026   Case Laws Customs
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained unrefuted.
August 18, 2026   Case Laws Customs
Social Welfare Surcharge requires actual collection of basic customs duty, not MEIS or SEIS scrip debits.
August 18, 2026   Case Laws Customs
Lawful domestic procurement evidence defeats gold confiscation when authorities fail to verify documents or prove smuggling and currency-sale links.
August 18, 2026   Case Laws Customs
Burden of proof for foreign-origin gold requires lawful import evidence; unsupported claims can trigger confiscation and penalties.
August 18, 2026   Case Laws Customs
Vegetable extract classification: standardising oil and antioxidant additions do not convert Keranat into a residual food preparation.
August 18, 2026   Case Laws SEBI
Front-running allegations require SEBI's statutory complaint, barring investor FIRs that seek to prosecute securities-market offences directly.
August 18, 2026   Case Laws Money Laundering
Use of alleged crime proceeds for another company's liabilities rejected; interim release of frozen funds set aside.
August 17, 2026   Circulars Customs
SCMTR compliance governs new Vizhinjam EXIM operations, restricting cargo to direct port delivery, direct port entry and regulated transshipment.
August 17, 2026   Circulars SEBI
Debt-funded road maintenance may be added back to InvIT distributable cash flows subject to approvals, certification and disclosures.
August 17, 2026   Circulars SEBI
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised compliance-officer requirements.
August 17, 2026   Case Laws GST
Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
August 17, 2026   Case Laws GST
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fide disputes.
August 17, 2026   Case Laws GST
GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
August 17, 2026   Case Laws GST
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.
August 17, 2026   Case Laws GST
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debit.
August 17, 2026   Case Laws GST
Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
August 17, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
August 17, 2026   Case Laws GST
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collection rules.
August 17, 2026   Case Laws GST
Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
August 17, 2026   Case Laws GST
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as reservation services.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2019 › April, 2019 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Taxability of interest income earned prior to commencement of...

Interest Income from Bank Deposits Before Business Start is "Income from Other Sources," Not Offsettable Against Capital Expenses.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax April 23, 2019 Case Laws AT
Taxability of interest income earned prior to commencement of business - because the shareholder of the company was in a position to pass resolution or issue any letter, it cannot change the character of the source of the income - interest earned from the Bank deposits is to be assessed as income from other sources and it cannot be set off against the capital expenditure
View Source View

Topics

Acts Income Tax
Next ➔