Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    October 23, 2026   Case Laws Income Tax
    FIR quashing for audit-report filings prevents criminal proceedings where allegations disclose no cognizable offence against accountants.
    October 23, 2026   Case Laws Income Tax
    Portfolio-managed securities gains retain capital-gains treatment where investment character is not converted into active trading.
    October 23, 2026   Case Laws Income Tax
    Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computa...
    October 23, 2026   Case Laws Income Tax
    Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
    October 23, 2026   Case Laws Income Tax
    Charitable-trust exemption requires evidence-based verification of founder remuneration; conflicting audit reports alone cannot establish a statutory ...
    October 23, 2026   Case Laws Income Tax
    Teaching exclusion under India-USA DTAA protects educational-course receipts from Fees for Included Services taxation in India.
    October 23, 2026   Case Laws Income Tax
    Dissolved partnership bank transactions cannot be attributed to the firm solely because its earlier account remained operational.
    October 23, 2026   Case Laws Income Tax
    Trademark assignment consideration qualifies as capital gains, not royalty, when ownership transfers fully without retention of Indian rights.
    October 23, 2026   Case Laws Income Tax
    Capital gains computation requires reliable proof of unquoted share acquisition cost; unsupported reconciliations cannot negate taxable gains.
    October 23, 2026   Case Laws Income Tax
    Software licence receipts and indirect foreign-share transfers remain outside Indian taxation under the India-Ireland treaty framework.
    October 23, 2026   Case Laws Income Tax
    Equity-oriented mutual-fund redemptions fall outside the share-alienation rule, while Mauritius treaty entitlement requires renewed anti-abuse review.
    October 23, 2026   Case Laws Income Tax
    Mark-to-market losses on Available for Sale bank securities and standard-asset provisions qualify for deduction under banking-specific rules.
    October 23, 2026   Case Laws Income Tax
    Infructuous appeals follow revision setting aside original assessments, while challenges to fresh assessments require independent merits adjudication.
    October 23, 2026   Case Laws Income Tax
    Advance-tax liability beyond a lower-deduction certificate attracts mandatory interest, while correct interest computation requires reassessment after...
    October 23, 2026   Case Laws Income Tax
    Offshore receipts: identified goods sales and routine support failed the fees-for-technical-services tax tests under the India-USA treaty.
    October 23, 2026   Case Laws Income Tax
    Educational exemption thresholds require aggregation of receipts from constituent sections of one recognised school, resulting in denial of exemption.
    October 23, 2026   Case Laws Customs
    Inquiry timeline compliance limits interim suspension of customs carrier operations, with suspension and public notice stayed pending appeal.
    October 23, 2026   Case Laws Customs
    Prior intimation failure requires fair market value restitution for disposed seized gold, subject to the pending confiscation appeal.
    October 23, 2026   Case Laws Customs
    Territorial jurisdiction under Article 226 depends on where the cause of action arises, not departmental headquarters or policy objections.
    October 23, 2026   Case Laws Customs
    Customs jurisdiction over rice-export payment issues failed where export records supported the declared destination and lawful remittances.
❮
❯
❯❯
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
October 23, 2026   Case Laws Income Tax
FIR quashing for audit-report filings prevents criminal proceedings where allegations disclose no cognizable offence against accountants.
October 23, 2026   Case Laws Income Tax
Portfolio-managed securities gains retain capital-gains treatment where investment character is not converted into active trading.
October 23, 2026   Case Laws Income Tax
Verification of intangible software expenditure and duplicated disallowances requires record-based reassessment before depreciation and income computation are finalised.
October 23, 2026   Case Laws Income Tax
Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penalties.
October 23, 2026   Case Laws Income Tax
Charitable-trust exemption requires evidence-based verification of founder remuneration; conflicting audit reports alone cannot establish a statutory violation.
October 23, 2026   Case Laws Income Tax
Teaching exclusion under India-USA DTAA protects educational-course receipts from Fees for Included Services taxation in India.
October 23, 2026   Case Laws Income Tax
Dissolved partnership bank transactions cannot be attributed to the firm solely because its earlier account remained operational.
October 23, 2026   Case Laws Income Tax
Trademark assignment consideration qualifies as capital gains, not royalty, when ownership transfers fully without retention of Indian rights.
October 23, 2026   Case Laws Income Tax
Capital gains computation requires reliable proof of unquoted share acquisition cost; unsupported reconciliations cannot negate taxable gains.
October 23, 2026   Case Laws Income Tax
Software licence receipts and indirect foreign-share transfers remain outside Indian taxation under the India-Ireland treaty framework.
October 23, 2026   Case Laws Income Tax
Equity-oriented mutual-fund redemptions fall outside the share-alienation rule, while Mauritius treaty entitlement requires renewed anti-abuse review.
October 23, 2026   Case Laws Income Tax
Mark-to-market losses on Available for Sale bank securities and standard-asset provisions qualify for deduction under banking-specific rules.
October 23, 2026   Case Laws Income Tax
Infructuous appeals follow revision setting aside original assessments, while challenges to fresh assessments require independent merits adjudication.
October 23, 2026   Case Laws Income Tax
Advance-tax liability beyond a lower-deduction certificate attracts mandatory interest, while correct interest computation requires reassessment after hearing.
October 23, 2026   Case Laws Income Tax
Offshore receipts: identified goods sales and routine support failed the fees-for-technical-services tax tests under the India-USA treaty.
October 23, 2026   Case Laws Income Tax
Educational exemption thresholds require aggregation of receipts from constituent sections of one recognised school, resulting in denial of exemption.
October 23, 2026   Case Laws Customs
Inquiry timeline compliance limits interim suspension of customs carrier operations, with suspension and public notice stayed pending appeal.
October 23, 2026   Case Laws Customs
Prior intimation failure requires fair market value restitution for disposed seized gold, subject to the pending confiscation appeal.
October 23, 2026   Case Laws Customs
Territorial jurisdiction under Article 226 depends on where the cause of action arises, not departmental headquarters or policy objections.
October 23, 2026   Case Laws Customs
Customs jurisdiction over rice-export payment issues failed where export records supported the declared destination and lawful remittances.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Insolvency and Bankruptcy › 2020 › August, 2020 › This
Back

All Highlights

Insolvency and Bankruptcy

Initiation of CIRP - the outstanding amount is towards interest...

Interest on Delayed Payments Not Considered "Operational Debt" in CIRP Due to Pre-Existing Dispute.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Insolvency and Bankruptcy August 25, 2020 Case Laws AT
Initiation of CIRP - the outstanding amount is towards interest on the delayed payments, for which there was a pre-existing dispute, before issuance of demand notice. The alleged claim amount, towards interest on loan alone, cannot be termed as an “Operational Debt‟ - AT
View Source View

Topics

Acts Income Tax
Next ➔