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 9, 2026   Case Laws Income Tax
    Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
    October 9, 2026   Case Laws Customs
    Customs appellate jurisdiction excludes only baggage, specified unloaded-import goods and drawback matters; seizure appeals lie before the Tribunal.
    October 9, 2026   Case Laws Customs
    Customs Broker due diligence: statutory importer documents can suffice, while unsupported allegations and indefinite licence suspension cannot stand.
    October 9, 2026   Case Laws Customs
    Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer li...
    October 9, 2026   Case Laws IBC
    Statutory act of insolvency: attempted property transfer and debt default cannot sustain a creditor's insolvency petition.
    October 9, 2026   Case Laws IBC
    Going-concern liquidation sale commencement follows the liquidation order, preserving pre-amendment rights despite later regulatory changes.
    October 9, 2026   Case Laws IBC
    Bankruptcy estate vesting makes post-commencement bank withdrawals unauthorised, while jewellery sale proceeds remain available to creditors.
    October 8, 2026   Notes Income Tax
    Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
    October 8, 2026   Notes Income Tax
    Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
    October 8, 2026   Notes Indian Laws
    Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
    October 8, 2026   Notes SEBI
    Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
    October 8, 2026   Notes Income Tax
    Foreign LTC tax treatment requires TDS on known non-exempt travel claims despite recovery-related interim relief.
    October 8, 2026   Notes GST
    Extended GST limitation requires a notice to plead fraud, wilful misstatement or suppression with supporting factual particulars.
    October 8, 2026   Circulars SEBI
    Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
    October 8, 2026   Circulars Central Excise
    Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
    October 8, 2026   Circulars Customs
    Export Declaration Form authentication at Non-EDI Customs locations requires secure electronic forwarding to the designated Authorised Dealer.
    October 8, 2026   Circulars Customs
    Customs area declaration enables O Yard CFS to handle Kamarajar Port import, baggage and export cargo under prescribed procedures.
    October 8, 2026   Circulars Customs
    Customs custody appointment extends O Yard CFS responsibility to imports and exports routed through Kamarajar Port.
    October 8, 2026   Case Laws GST
    Electronic GST authentication validates portal-issued demand notices, while portal upload starts limitation and RFN can replace DIN.
    October 8, 2026   Case Laws GST
    Assessment of unregistered persons must precede GST recovery proceedings, leaving educational institution exemption claims open for determination.
❮
❯
❯❯
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 9, 2026   Case Laws Income Tax
Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
October 9, 2026   Case Laws Customs
Customs appellate jurisdiction excludes only baggage, specified unloaded-import goods and drawback matters; seizure appeals lie before the Tribunal.
October 9, 2026   Case Laws Customs
Customs Broker due diligence: statutory importer documents can suffice, while unsupported allegations and indefinite licence suspension cannot stand.
October 9, 2026   Case Laws Customs
Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer liability.
October 9, 2026   Case Laws IBC
Statutory act of insolvency: attempted property transfer and debt default cannot sustain a creditor's insolvency petition.
October 9, 2026   Case Laws IBC
Going-concern liquidation sale commencement follows the liquidation order, preserving pre-amendment rights despite later regulatory changes.
October 9, 2026   Case Laws IBC
Bankruptcy estate vesting makes post-commencement bank withdrawals unauthorised, while jewellery sale proceeds remain available to creditors.
October 8, 2026   Notes Income Tax
Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
October 8, 2026   Notes Income Tax
Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
October 8, 2026   Notes Indian Laws
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective justice.
October 8, 2026   Notes SEBI
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure penalties.
October 8, 2026   Notes Income Tax
Foreign LTC tax treatment requires TDS on known non-exempt travel claims despite recovery-related interim relief.
October 8, 2026   Notes GST
Extended GST limitation requires a notice to plead fraud, wilful misstatement or suppression with supporting factual particulars.
October 8, 2026   Circulars SEBI
Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
October 8, 2026   Circulars Central Excise
Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
October 8, 2026   Circulars Customs
Export Declaration Form authentication at Non-EDI Customs locations requires secure electronic forwarding to the designated Authorised Dealer.
October 8, 2026   Circulars Customs
Customs area declaration enables O Yard CFS to handle Kamarajar Port import, baggage and export cargo under prescribed procedures.
October 8, 2026   Circulars Customs
Customs custody appointment extends O Yard CFS responsibility to imports and exports routed through Kamarajar Port.
October 8, 2026   Case Laws GST
Electronic GST authentication validates portal-issued demand notices, while portal upload starts limitation and RFN can replace DIN.
October 8, 2026   Case Laws GST
Assessment of unregistered persons must precede GST recovery proceedings, leaving educational institution exemption claims open for determination.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Disallowance under section 40A(3) - Cash purchase - cash...

Section 40A(3) Disallowance: Cash payments via truck drivers not protected u/r 6 DD(k) due to lack of direct contract.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax October 3, 2020 Case Laws AT
Disallowance under section 40A(3) - Cash purchase - cash payments through truck drivers - According to the assessee, the truck driver acts as an agent of the assessee. - There is no privity of contract between the person receiving the sums in cash and the assessee and the truck driver. Such payments are not protected under rule 6 DD (k) of the Rules. On this premise, we reject contention of the assessee. - AT
View Source View

Topics

Acts Income Tax
Next ➔