Loading...

⚠ ✕
❮ 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
    September 7, 2026   Case Laws GST
    Expiry of a CGST prohibition order requires release of detained goods without affecting the underlying departmental investigation.
    September 7, 2026   Case Laws GST
    Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
    September 7, 2026   Case Laws GST
    Inverted duty refunds cover higher-taxed packaging inputs for packaged tea, while rate-reduction guidance does not bar claims.
    September 7, 2026   Case Laws GST
    Inverted duty refunds include packaging inputs where administrative circulars cannot restrict statutory input tax credit entitlement.
    September 7, 2026   Case Laws GST
    Input tax credit mismatch requires transaction-level verification; demands must remain within show-cause notice and applicable verification periods.
    September 7, 2026   Case Laws Income Tax
    Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
    September 7, 2026   Case Laws GST
    Fraudulent GST registrations using misused PAN and Aadhaar credentials require stronger identity-verification safeguards and preventive measures.
    September 7, 2026   Case Laws Income Tax
    Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
    September 7, 2026   Case Laws Income Tax
    ITAT territorial jurisdiction follows the Assessing Officer's location, requiring appeals and cross-objections only before the appropriate Bench.
    September 7, 2026   Case Laws Income Tax
    Assessment Transfer Without Statutory Authority Nullifies Transferee Assessment and Consequential Penalty for Inaccurate Income Particulars
    September 7, 2026   Case Laws Income Tax
    Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
    September 7, 2026   Case Laws Income Tax
    Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberat...
    September 7, 2026   Case Laws Income Tax
    Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
    September 7, 2026   Case Laws Income Tax
    Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required
    September 7, 2026   Case Laws Income Tax
    Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.
    September 7, 2026   Case Laws Income Tax
    Foreign withholding tax remains non-deductible where eligible for double-taxation relief, even if no Indian credit is usable.
    September 7, 2026   Case Laws Income Tax
    Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability...
    September 7, 2026   Case Laws Customs
    Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
    September 7, 2026   Case Laws Customs
    Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
    September 7, 2026   Case Laws Customs
    Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.
❮
❯
❯❯
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
September 7, 2026   Case Laws GST
Expiry of a CGST prohibition order requires release of detained goods without affecting the underlying departmental investigation.
September 7, 2026   Case Laws GST
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate remedy.
September 7, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed packaging inputs for packaged tea, while rate-reduction guidance does not bar claims.
September 7, 2026   Case Laws GST
Inverted duty refunds include packaging inputs where administrative circulars cannot restrict statutory input tax credit entitlement.
September 7, 2026   Case Laws GST
Input tax credit mismatch requires transaction-level verification; demands must remain within show-cause notice and applicable verification periods.
September 7, 2026   Case Laws Income Tax
Valuation reference used to extend assessment limitation was invalid where no genuine asset valuation inquiry was required.
September 7, 2026   Case Laws GST
Fraudulent GST registrations using misused PAN and Aadhaar credentials require stronger identity-verification safeguards and preventive measures.
September 7, 2026   Case Laws Income Tax
Revised-return scrutiny requires a fresh statutory notice, while exempt-income and research deductions receive defined limits.
September 7, 2026   Case Laws Income Tax
ITAT territorial jurisdiction follows the Assessing Officer's location, requiring appeals and cross-objections only before the appropriate Bench.
September 7, 2026   Case Laws Income Tax
Assessment Transfer Without Statutory Authority Nullifies Transferee Assessment and Consequential Penalty for Inaccurate Income Particulars
September 7, 2026   Case Laws Income Tax
Corpus Donations and Charitable Accumulation: Cricket infrastructure grants and procedural fairness protect charitable income exemptions
September 7, 2026   Case Laws Income Tax
Misreporting penalties require proven statutory circumstances; omitted interest income attracts under-reporting treatment absent evidence of deliberate misreporting.
September 7, 2026   Case Laws Income Tax
Bona fide disclosed legal claims on slump-sale negative net worth do not constitute inaccurate particulars for penalty purposes.
September 7, 2026   Case Laws Income Tax
Business Dependence Establishes Associated Enterprise Status; Domestic Tested Party and Fresh Regulatory Affairs Benchmarking Required
September 7, 2026   Case Laws Income Tax
Trade discounts received by milk resale agents are explained income, preventing estimated additions as unexplained money.
September 7, 2026   Case Laws Income Tax
Foreign withholding tax remains non-deductible where eligible for double-taxation relief, even if no Indian credit is usable.
September 7, 2026   Case Laws Income Tax
Year-end expense provisions require independent TDS compliance despite tax disallowance, subject to vendor-level verification of withholding liability.
September 7, 2026   Case Laws Customs
Reverse burden for foreign-marked gold requires traceable proof, while unlinked silver and cash cannot be confiscated.
September 7, 2026   Case Laws Customs
Writ jurisdiction cannot order release of detained gold when alleged Customs notice breaches require resolving disputed facts.
September 7, 2026   Case Laws Customs
Alternative statutory revision governs baggage confiscation disputes where notice waiver and document voluntariness require factual examination.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2020 › September, 2020 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Disallowance of depreciation - capital subsidy received under...

Capital Subsidy Under TUF Scheme Must Be Credited to Capital Reserve, Not Deducted for Depreciation: Explanation-10, Sec 43(1.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax September 17, 2020 Case Laws AT
Disallowance of depreciation - capital subsidy received under Technology Upgradation Fund (TUF) scheme - the said capital subsidy need to be directly credited only to capital reserve and not to be reduced from the value of plant and machinery as per Explanation-10 to Section 43(1) of the Act. - AT
View Source View

Topics

Acts Income Tax
Next ➔