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 ❯
    September 11, 2026   Case Laws GST
    Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.
    September 11, 2026   Case Laws GST
    GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.
    September 11, 2026   Case Laws GST
    Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
    September 11, 2026   Case Laws GST
    Proof of service for statutory summons is essential before alleging deliberate non-compliance or evasion during investigation.
    September 11, 2026   Case Laws GST
    GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.
    September 11, 2026   Case Laws GST
    Personal hearing and statutory payment window: GST adjudication cannot proceed without hearing or before the payment period expires.
    September 11, 2026   Case Laws GST
    Service-taxability of farm-product trading turnover requires examination before liability can be sustained on an unresponded adjudication.
    September 11, 2026   Case Laws GST
    Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.
    September 11, 2026   Case Laws GST
    Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
    September 11, 2026   Case Laws GST
    Reasoned GST appellate orders are required before re-credit or liability recomputation, requiring fresh examination on remand.
    September 11, 2026   Case Laws GST
    E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.
    September 11, 2026   Case Laws Income Tax
    Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
    September 11, 2026   Case Laws Income Tax
    Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
    September 11, 2026   Case Laws Income Tax
    Limitation for consequential assessments requires timely verification orders; delayed orders are invalid and returned income stands accepted.
    September 11, 2026   Case Laws Income Tax
    Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
    September 11, 2026   Case Laws Income Tax
    Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
    September 11, 2026   Case Laws Income Tax
    Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
    September 11, 2026   Case Laws Income Tax
    Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
    September 11, 2026   Case Laws Income Tax
    Territorial and subject-matter jurisdiction governs charitable registration cancellation; centralised assessment alone cannot validate cancellation au...
    September 11, 2026   Case Laws Income Tax
    Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.
❮
❯
❯❯
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 11, 2026   Case Laws GST
Rectification timelines are directory, preserving authority's power to decide timely applications on merits after three months.
September 11, 2026   Case Laws GST
GST portal restoration depends on a reasoned hearing and verification of bona fide registered proprietor status before GSTR-1 access.
September 11, 2026   Case Laws GST
Anticipatory bail requires extraordinary circumstances and was refused where custodial interrogation was necessary in alleged forgery investigation.
September 11, 2026   Case Laws GST
Proof of service for statutory summons is essential before alleging deliberate non-compliance or evasion during investigation.
September 11, 2026   Case Laws GST
GST on actionable claims: retrospective valuation rules govern pending online gaming, betting and casino proceedings.
September 11, 2026   Case Laws GST
Personal hearing and statutory payment window: GST adjudication cannot proceed without hearing or before the payment period expires.
September 11, 2026   Case Laws GST
Service-taxability of farm-product trading turnover requires examination before liability can be sustained on an unresponded adjudication.
September 11, 2026   Case Laws GST
Physical verification before GST registration cancellation is required where fake-enterprise allegations rest solely on an official list.
September 11, 2026   Case Laws GST
Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte proceedings.
September 11, 2026   Case Laws GST
Reasoned GST appellate orders are required before re-credit or liability recomputation, requiring fresh examination on remand.
September 11, 2026   Case Laws GST
E-way bill vehicle mismatch supports tax-evasion inference and sustains penalties where Part B lacks timely correction.
September 11, 2026   Case Laws Income Tax
Tax withholding on non-resident payments requires Indian taxability; no Section 201 default arises where income is not chargeable.
September 11, 2026   Case Laws Income Tax
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedings' foundation.
September 11, 2026   Case Laws Income Tax
Limitation for consequential assessments requires timely verification orders; delayed orders are invalid and returned income stands accepted.
September 11, 2026   Case Laws Income Tax
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain excluded from benchmarking.
September 11, 2026   Case Laws Income Tax
Prior show-cause notice for unexplained-money additions protects hearing rights; unsupported assessment and penalty notices were quashed.
September 11, 2026   Case Laws Income Tax
Prepaid tax credit and refund remain available when a reassessment return is treated as a regular return.
September 11, 2026   Case Laws Income Tax
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determination.
September 11, 2026   Case Laws Income Tax
Territorial and subject-matter jurisdiction governs charitable registration cancellation; centralised assessment alone cannot validate cancellation authority.
September 11, 2026   Case Laws Income Tax
Goodwill depreciation and TDS credit depend on real slump-sale consideration and the year corresponding income is assessable.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Revision u/s 263 or appeal-able order before CIT(A) u/s 246A -...

Assessee's appeal rejected; Section 263 doctrine of merger applies. CIT(A) should have adjudicated on specified merits.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax September 28, 2020 Case Laws HC
Revision u/s 263 or appeal-able order before CIT(A) u/s 246A - Subject matter of revision was limited - Doctrine of merger - CIT(A) and ITAT rejected the appeal of assessee - appeal is maintainable in respect of the subject matter, which does not pertain to grounds u/s 263 of the Act. The CIT(A) therefore, ought to have adjudicated the appeal on merits to the aforesaid extent. - HC
View Source View

Topics

Acts Income Tax
Next ➔