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
    July 18, 2026   Case LawsIncome Tax
    BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
    July 18, 2026   Case LawsCustoms
    Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
    July 18, 2026   Case LawsCustoms
    Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
    July 18, 2026   Case LawsCustoms
    Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty u...
    July 18, 2026   Case LawsCustoms
    In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
    July 18, 2026   Case LawsIBC
    Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.
    July 18, 2026   Case LawsIBC
    Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.
    July 18, 2026   Case LawsMoney Laundering
    Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.
    July 18, 2026   Case LawsVAT / Sales Tax
    Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
    July 17, 2026   NotificationsCustoms
    All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.
    July 17, 2026   NotificationsIncome Tax
    Specified authority composition under section 72A is amended by substituting the designated fifth committee member.
    July 17, 2026   NotificationsIncome Tax
    Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.
    July 17, 2026   NotificationsIncome Tax
    Pension fund tax exemption applies to eligible Indian investments subject to reporting, asset-use, borrowing and governance conditions.
    July 17, 2026   NotificationsCustoms
    Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
    July 17, 2026   NotificationsCentral Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
    July 17, 2026   NotificationsCentral Excise
    Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.
    July 17, 2026   NotificationsCustoms
    India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imp...
    July 17, 2026   CircularsDGFT
    Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.
    July 17, 2026   CircularsCustoms
    Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.
    July 17, 2026   CircularsGST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.
❮
❯
❯❯
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
    July 18, 2026   Case Laws Income Tax
    BOT annuity rights are not depreciable intangible assets, while project-cost amortisation may follow provisional completion certification.
    July 18, 2026   Case Laws Customs
    Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently.
    July 18, 2026   Case Laws Customs
    Strict construction of textile duty exemptions excludes omitted schedule entries, while disclosed import claims cannot trigger extended limitation.
    July 18, 2026   Case Laws Customs
    Certificate of Origin verification procedures governed preferential customs exemption, rendering denial of treaty benefits and consequential penalty unsustainable.
    July 18, 2026   Case Laws Customs
    In rem liability of a conveyance survives absent owner penalty, while driver penalty for diversion of smuggled goods stands.
    July 18, 2026   Case Laws IBC
    Personal guarantor liability permits SARFAESI enforcement despite corporate debtor CIRP where no guarantor insolvency application is pending.
    July 18, 2026   Case Laws IBC
    Financial debt requires disbursement for time value of money; a flat allotted against service dues creates no financial creditor status.
    July 18, 2026   Case Laws Money Laundering
    Prima facie material and strong suspicion justified refusal of discharge in the alleged money-laundering prosecution.
    July 18, 2026   Case Laws VAT / Sales Tax
    Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.
    July 17, 2026   Notifications Customs
    All-industry duty drawback rates for specified gold and silver jewellery exports are revised through amendments to the drawback schedule.
    July 17, 2026   Notifications Income Tax
    Specified authority composition under section 72A is amended by substituting the designated fifth committee member.
    July 17, 2026   Notifications Income Tax
    Cost Inflation Index for financial year 2026-27 is notified, applying from the corresponding tax year onward.
    July 17, 2026   Notifications Income Tax
    Pension fund tax exemption applies to eligible Indian investments subject to reporting, asset-use, borrowing and governance conditions.
    July 17, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold and silver, while areca nut valuation remains unchanged.
    July 17, 2026   Notifications Central Excise
    Special Additional Excise Duty on export-cleared Aviation Turbine Fuel is revised under the amended effective-rate notification.
    July 17, 2026   Notifications Central Excise
    Special additional excise duty on exported petrol and diesel is revised through substituted per-litre rates effective immediately.
    July 17, 2026   Notifications Customs
    India-UK CETA tariff concessions introduce preferential customs treatment, origin verification, and quota-based rates for specified United Kingdom imports.
    July 17, 2026   Circulars DGFT
    Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.
    July 17, 2026   Circulars Customs
    Accredited export test reports must be considered without mandatory CRCL referral where no risk-based intervention or intelligence exists.
    July 17, 2026   Circulars GST - States
    GST 'as is where is' regularisation accepts lower tax positions but denies refunds and excludes unreported non-payment.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Wealth-tax › 2012 › August, 2012 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Wealth-tax

      Whether property leased out is not assessable to wealth-tax -...

      Court Rules Leased Property Exempt from Wealth Tax Due to Business Use in Leasing Industry.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Wealth-tax August 21, 2012Case LawsHC
      Whether property leased out is not assessable to wealth-tax - certainly the assessee is entitled to the exemption, because the same is used in leasing business - HC
      View Source View

      Topics

      ActsIncome Tax
      Next ➔