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
    July 7, 2026   Case Laws Income Tax
    Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
    July 7, 2026   Case Laws Income Tax
    Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
    July 7, 2026   Case Laws Income Tax
    Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
    July 7, 2026   Case Laws Income Tax
    Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
    July 7, 2026   Case Laws Income Tax
    Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
    July 7, 2026   Case Laws Income Tax
    Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
    July 7, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
    July 7, 2026   Case Laws Income Tax
    Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
    July 7, 2026   Case Laws Income Tax
    TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
    July 7, 2026   Case Laws Income Tax
    Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.
    July 7, 2026   Case Laws Income Tax
    Foreign tax credit cannot be denied for belated Form 67 filing when the substantive claim is otherwise valid.
    July 7, 2026   Case Laws Income Tax
    Condonation of delay for pursuing rectification kept appeal alive and sent dispute back for merits
    July 7, 2026   Case Laws Income Tax
    DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
    July 7, 2026   Case Laws Income Tax
    Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
    July 7, 2026   Case Laws Income Tax
    Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
    July 7, 2026   Case Laws Income Tax
    Businessman's perspective governs managerial remuneration; rupee debenture interest benchmarks to Prime Lending Rate for arm's length testing.
    July 7, 2026   Case Laws Income Tax
    Extinguishment of development rights in entire land allows indexed cost on the whole bundle of rights, not merely proportionate area.
    July 7, 2026   Case Laws Income Tax
    Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price
    July 7, 2026   Case Laws Income Tax
    Percentage of Completion Method demands detailed verification of revised project costs, TDR allocation, and GST impact before revenue recognition.
    July 7, 2026   Case Laws Customs
    Refund limitation and unjust enrichment in customs refunds: earlier application date and double payment proof required.
❮
❯
❯❯
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
July 7, 2026   Case Laws Income Tax
Retrospective Section 147A reshapes reassessment notice challenges; matter remitted and amended provision challenge left open.
July 7, 2026   Case Laws Income Tax
Recorded reasons must support reassessment; new grounds cannot justify reopening after objections, notice quashed for want of basis.
July 7, 2026   Case Laws Income Tax
Criminal prosecution pending tax proceedings: applications restored for fresh consideration after substantive appeal was decided.
July 7, 2026   Case Laws Income Tax
Incidental interest on unspent grant funds does not defeat Government financing exemption for an educational institution
July 7, 2026   Case Laws Income Tax
Partial denial of charitable exemption applies only to diverted income; accrual-based capital expenditure qualified as application.
July 7, 2026   Case Laws Income Tax
Separate corporate personality defeated section 69A addition where ownership of foreign company funds was unproved
July 7, 2026   Case Laws Income Tax
Reassessment beyond four years invalid absent recorded failure to disclose material facts; notice and reassessment quashed.
July 7, 2026   Case Laws Income Tax
Bad debt deduction for NSEL commodity dues allowed, with alternative treatment as business loss on write-off.
July 7, 2026   Case Laws Income Tax
TDS credit follows non-taxable consultancy income under DTAA when corresponding income is accepted as nil-return income.
July 7, 2026   Case Laws Income Tax
Procedural lapse in filing Form 10DA cannot defeat additional employment deduction when the report was already on record before intimation.
July 7, 2026   Case Laws Income Tax
Foreign tax credit cannot be denied for belated Form 67 filing when the substantive claim is otherwise valid.
July 7, 2026   Case Laws Income Tax
Condonation of delay for pursuing rectification kept appeal alive and sent dispute back for merits
July 7, 2026   Case Laws Income Tax
DRP directions bind final assessment orders; non-conformity with the draft-and-direction procedure can invalidate the assessment.
July 7, 2026   Case Laws Income Tax
Reassessment limitation under section 149 bars revival of time-barred notice, and reassessment is quashed for lack of jurisdiction
July 7, 2026   Case Laws Income Tax
Clubbing of capital gains preserves corresponding exemption where the income follows a spouse's residential investment.
July 7, 2026   Case Laws Income Tax
Businessman's perspective governs managerial remuneration; rupee debenture interest benchmarks to Prime Lending Rate for arm's length testing.
July 7, 2026   Case Laws Income Tax
Extinguishment of development rights in entire land allows indexed cost on the whole bundle of rights, not merely proportionate area.
July 7, 2026   Case Laws Income Tax
Unexplained investment and stamp duty differential additions deleted after bank trail and valuation evidence supported flat purchase price
July 7, 2026   Case Laws Income Tax
Percentage of Completion Method demands detailed verification of revised project costs, TDR allocation, and GST impact before revenue recognition.
July 7, 2026   Case Laws Customs
Refund limitation and unjust enrichment in customs refunds: earlier application date and double payment proof required.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2012 › August, 2012 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Computation of indexed cost of acquisition for of computation of...

Understanding Indexed Cost for Long-Term Capital Gains on Inherited Property: Importance of Accurate Base Year and Inflation Adjustments.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax August 14, 2012 Case Laws AT
Computation of indexed cost of acquisition for of computation of LTCG - property sold got from inheritance from ancestors - AT
View Source View

Topics

Acts Income Tax
Next ➔