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
╳
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
    December 31, 2019   NotificationsIncome Tax
    New Rules Mandate Businesses to Accept Digital Payments u/s 269SU of Income Tax Act, 2019.
    December 31, 2019   Case LawsIncome Tax
    Challenge to Reopening of Assessment u/s 147 Due to Inadequate Consideration and Discrepancies in Form 26AS.
    December 31, 2019   Case LawsIncome Tax
    Reopening Assessments Not Allowed for Retrospective Amendments in Explanation-1 to Section 115JB on Bad Debt Provisions.
    December 31, 2019   Case LawsIncome Tax
    Advance Forfeiture in Business Classified as Legitimate Loss under Income Tax Considerations.
    December 31, 2019   Case LawsIncome Tax
    Wealth tax excluded from book profit calculation for assessee company u/s 115JB; A.O. can't add it.
    December 31, 2019   Case LawsIncome Tax
    Shareholder's Cash Deposits Explained; Additions Deleted After Proving Company Origin.
    December 31, 2019   Case LawsIncome Tax
    Entity Granted Tax Exemption for Charitable Activities u/s 11, Recognized as Public Utility by Government of Gujarat.
    December 31, 2019   Case LawsIncome Tax
    Assessment Order Lacked Proper Inquiry; Section 263 Revision Upheld for Cash Deposits, Capital Gains Bonds, Land Investments.
    December 31, 2019   Case LawsIncome Tax
    Revenue Fails to Prove Assessee's Bank Deposits as Undisclosed Income; Burden of Proof Not Met.
    December 31, 2019   Case LawsIncome Tax
    25% of Event Management Expenses Disallowed Due to Lack of Invitee Details and Potential Personal Guest Inclusion by Directors.
    December 31, 2019   Case LawsIncome Tax
    Sales Tax Additions for 2000-01 Deleted Due to Lack of Evidence in Alleged Bogus Sales Case.
    December 31, 2019   Case LawsIncome Tax
    Goodwill in Mining Business Classified as Capital Asset u/s 2(14) of Income Tax Act; Subject to Capital Gains Tax.
    December 31, 2019   Case LawsIncome Tax
    Fraudulent Tax Refund Scheme: Accused 1-4, 6-8 Found Guilty Under IPC Sections 120B, 420, 467, 498, 471.
    December 30, 2019   Case LawsIncome Tax
    Assessment Notice Invalid: Issued to Non-Existent Company Post-Amalgamation u/s 147. No Legal Estoppel Applies.
    December 30, 2019   Case LawsIncome Tax
    Income from Flat Sales: Capital Gains or Business Income? Intent and Holding Period Key to Classification.
    December 30, 2019   Case LawsIncome Tax
    Section 43B Inapplicable: Assessee's Role as State's Tax Collector Excludes Outstanding Municipal Tax Liability from Disallowance.
    December 30, 2019   Case LawsIncome Tax
    Revenue Authorities Fail to Prove Investment in Paintings; Additions for Unexplained Assets Deleted for 2008-09.
    December 30, 2019   Case LawsIncome Tax
    Doctor's Fees from Hospital Taxed as Business Income Due to Lack of Employer-Employee Relationship, Not Salary.
    December 30, 2019   Case LawsIncome Tax
    Revenue Fails to Provide Proper Satisfaction in Section 153C Assessment; CIT(A) Upholds Deletion of Additions.
    December 30, 2019   Case LawsIncome Tax
    Assessee Eligible for Gratuity and Leave Encashment Exemptions, Including Arrears, Under Income Tax Act Sections 10(10)(i) & 10(10AA)(i.
❮
❯
❯❯
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
    All› Income Tax › Income Tax - 2019
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    December 31, 2019   Notifications Income Tax
    New Rules Mandate Businesses to Accept Digital Payments u/s 269SU of Income Tax Act, 2019.
    December 31, 2019   Case Laws Income Tax
    Challenge to Reopening of Assessment u/s 147 Due to Inadequate Consideration and Discrepancies in Form 26AS.
    December 31, 2019   Case Laws Income Tax
    Reopening Assessments Not Allowed for Retrospective Amendments in Explanation-1 to Section 115JB on Bad Debt Provisions.
    December 31, 2019   Case Laws Income Tax
    Advance Forfeiture in Business Classified as Legitimate Loss under Income Tax Considerations.
    December 31, 2019   Case Laws Income Tax
    Wealth tax excluded from book profit calculation for assessee company u/s 115JB; A.O. can't add it.
    December 31, 2019   Case Laws Income Tax
    Shareholder's Cash Deposits Explained; Additions Deleted After Proving Company Origin.
    December 31, 2019   Case Laws Income Tax
    Entity Granted Tax Exemption for Charitable Activities u/s 11, Recognized as Public Utility by Government of Gujarat.
    December 31, 2019   Case Laws Income Tax
    Assessment Order Lacked Proper Inquiry; Section 263 Revision Upheld for Cash Deposits, Capital Gains Bonds, Land Investments.
    December 31, 2019   Case Laws Income Tax
    Revenue Fails to Prove Assessee's Bank Deposits as Undisclosed Income; Burden of Proof Not Met.
    December 31, 2019   Case Laws Income Tax
    25% of Event Management Expenses Disallowed Due to Lack of Invitee Details and Potential Personal Guest Inclusion by Directors.
    December 31, 2019   Case Laws Income Tax
    Sales Tax Additions for 2000-01 Deleted Due to Lack of Evidence in Alleged Bogus Sales Case.
    December 31, 2019   Case Laws Income Tax
    Goodwill in Mining Business Classified as Capital Asset u/s 2(14) of Income Tax Act; Subject to Capital Gains Tax.
    December 31, 2019   Case Laws Income Tax
    Fraudulent Tax Refund Scheme: Accused 1-4, 6-8 Found Guilty Under IPC Sections 120B, 420, 467, 498, 471.
    December 30, 2019   Case Laws Income Tax
    Assessment Notice Invalid: Issued to Non-Existent Company Post-Amalgamation u/s 147. No Legal Estoppel Applies.
    December 30, 2019   Case Laws Income Tax
    Income from Flat Sales: Capital Gains or Business Income? Intent and Holding Period Key to Classification.
    December 30, 2019   Case Laws Income Tax
    Section 43B Inapplicable: Assessee's Role as State's Tax Collector Excludes Outstanding Municipal Tax Liability from Disallowance.
    December 30, 2019   Case Laws Income Tax
    Revenue Authorities Fail to Prove Investment in Paintings; Additions for Unexplained Assets Deleted for 2008-09.
    December 30, 2019   Case Laws Income Tax
    Doctor's Fees from Hospital Taxed as Business Income Due to Lack of Employer-Employee Relationship, Not Salary.
    December 30, 2019   Case Laws Income Tax
    Revenue Fails to Provide Proper Satisfaction in Section 153C Assessment; CIT(A) Upholds Deletion of Additions.
    December 30, 2019   Case Laws Income Tax
    Assessee Eligible for Gratuity and Leave Encashment Exemptions, Including Arrears, Under Income Tax Act Sections 10(10)(i) & 10(10AA)(i.

    Highlights

    All› Income Tax › Income Tax - 2019
    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Reassessment on the basis of the retrospective amendment...

      Reopening Assessments Not Allowed for Retrospective Amendments in Explanation-1 to Section 115JB on Bad Debt Provisions.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxDecember 31, 2019Case LawsHC
      Reassessment on the basis of the retrospective amendment effected in Explanation-1 to Section 115JB - Provision for Bad and Doubtful Debt - that amendment would not be available for the Assessing Authority to exercise the power to reopen the assessment.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔