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 5, 2026   Case LawsIncome Tax
    Eviction payments for vacant possession qualify as transfer-related capital gains , allowing recomputation of taxable gain.
    June 5, 2026   Case LawsIncome Tax
    Section 43B disallowance fails where unpaid GST was not claimed as expenditure or routed through profit and loss account.
    June 5, 2026   Case LawsIncome Tax
    Section 54F time limit and section 69 verification issues led to remand for fresh factual examination.
    June 5, 2026   Case LawsIncome Tax
    Procedural delay in filing Form 10B cannot defeat a registered trust's expenditure claim; matter remanded for fresh consideration.
    June 5, 2026   Case LawsIncome Tax
    Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
    June 5, 2026   Case LawsIncome Tax
    Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
    June 5, 2026   Case LawsIncome Tax
    Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
    June 5, 2026   Case LawsIncome Tax
    Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
    June 5, 2026   Case LawsIncome Tax
    Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
    June 5, 2026   Case LawsIncome Tax
    Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
    June 5, 2026   Case LawsCustoms
    Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and pen...
    June 5, 2026   Case LawsCustoms
    Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
    June 5, 2026   Case LawsCustoms
    Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
    June 5, 2026   Case LawsIBC
    Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
    June 4, 2026   NotificationsIBC
    Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
    June 4, 2026   NotificationsIBC
    Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
    June 4, 2026   NotificationsIBC
    Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
    June 4, 2026   NotificationsIBC
    Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
    June 4, 2026   NotificationsIBC
    Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
    June 4, 2026   NotificationsIBC
    Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.
❮
❯
❯❯
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 5, 2026   Case Laws Income Tax
    Eviction payments for vacant possession qualify as transfer-related capital gains , allowing recomputation of taxable gain.
    June 5, 2026   Case Laws Income Tax
    Section 43B disallowance fails where unpaid GST was not claimed as expenditure or routed through profit and loss account.
    June 5, 2026   Case Laws Income Tax
    Section 54F time limit and section 69 verification issues led to remand for fresh factual examination.
    June 5, 2026   Case Laws Income Tax
    Procedural delay in filing Form 10B cannot defeat a registered trust's expenditure claim; matter remanded for fresh consideration.
    June 5, 2026   Case Laws Income Tax
    Reassessment notice held time-barred where extended reopening threshold was not met and notice was issued after limitation expired.
    June 5, 2026   Case Laws Income Tax
    Transfer pricing comparables and duplicate return processing addition required fresh verification and recomputation before final treatment.
    June 5, 2026   Case Laws Income Tax
    Trust remuneration and repair expenses: ITAT deletes additions, and remands for fresh appellate adjudication after natural justice breach.
    June 5, 2026   Case Laws Income Tax
    Notional partners' capital entries and post-set-up business expenses were held outside section 68 and deductible, respectively.
    June 5, 2026   Case Laws Income Tax
    Double taxation barred for forfeited unsecured loans already offered to tax in a later year, so the section 68 addition was deleted.
    June 5, 2026   Case Laws Income Tax
    Advance tax default must be judged by law in force at payment time, not by later retrospective changes.
    June 5, 2026   Case Laws Customs
    Customs valuation of used garments requires comparability proof, while restricted imports without a licence justify proportionate confiscation and penalties.
    June 5, 2026   Case Laws Customs
    Preferential customs duty benefit protected by valid origin certificates unless statutory verification invalidates them.
    June 5, 2026   Case Laws Customs
    Specific IGST entry for plain shaft bearings prevails over general tariff treatment, securing the lower 18% rate.
    June 5, 2026   Case Laws IBC
    Continuing guarantee, limitation and proof of default were upheld in personal guarantor insolvency proceedings; bias allegation left open.
    June 4, 2026   Notifications IBC
    Liquidation process reforms tighten creditor control, shorten timelines, and restrict asset sales and filings under updated IBBI regulations.
    June 4, 2026   Notifications IBC
    Bankruptcy process for personal guarantors is amended with new asset-transfer coordination, creditor approval, and circular-notified forms.
    June 4, 2026   Notifications IBC
    Personal guarantor insolvency rules expand asset disclosure, replace forms by circular, and add transfer coordination safeguards.
    June 4, 2026   Notifications IBC
    Voluntary liquidation rules updated with claim deadlines, reasoned rejection of claims, and a new termination framework.
    June 4, 2026   Notifications IBC
    Pre-packaged insolvency filing requirements updated with Board-notified formats and revised document disclosures for applicants.
    June 4, 2026   Notifications IBC
    Information Utilities rules updated to replace schedule forms with Board-notified formats and refine dispute authentication records.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Service Tax › 2019 › July, 2019 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Service Tax

      Taxable service or not - Interconnection usage for SMS - free...

      SMS Interconnection Usage Not Taxable Without Invoice: No Tax Liability u/r 3(a) of 2011 Tax Rules.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Service TaxJuly 11, 2019Case LawsAT
      Taxable service or not - Interconnection usage for SMS - free services - Since there was no issue of Invoice, the point of taxation under Rule 3(a) of the Point of Taxation Rules, 2011, has not occurred - Since the point of taxation has not occurred under any of the clauses of the said Rule 3, the liability to pay service tax has not arisen.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔