Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: support@taxtmi.com

✆ 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
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
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    November 5, 2025 Case Laws GST
    Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
    November 5, 2025 Case Laws GST
    Penalty under Section 11AC(1)(c) and Section 122(2)(b) set aside for bona fide late reversal of input tax credit
    November 5, 2025 Case Laws GST
    Demand to recover already-paid tax held unsustainable; bank attachment lifted, only interest recovery permitted and attachment to reflect that.
    November 5, 2025 Case Laws Income Tax
    Notices under Section 153C held time-barred; ten-year assessment period runs from date AO received seized materials, notices quashed
    November 5, 2025 Case Laws Income Tax
    Assessment under s.158BD upheld as concurrent factual findings show appellant suppressed income; no substantial question under s.260A
    November 5, 2025 Case Laws Customs
    Plea of lack of territorial jurisdiction rejected; LOC quashed, 2016 notice proceedings dropped, petitioner to file cooperation affidavit
    November 5, 2025 Case Laws Customs
    Appeal allowed: penalties under s.112(i) set aside for CHA absent proof of knowledge or active participation
    November 5, 2025 Case Laws Companies Law
    Conditional suspension of Look-Out Circular against foreign national during writ petition; investigation continues with less restrictive measures
    November 5, 2025 Case Laws Law of Competition
    Appeal dismissed: interest/penalty requires valid demand notice under Regulation 3(Form I) and Regulation 5 of 2011 Regulations
    November 5, 2025 Case Laws Money Laundering
    Petitions challenging provisional attachment under Section 5 of PMLA dismissed as non-maintainable where Section 26 provides alternative remedy
    November 5, 2025 Case Laws Indian Laws
    Appeal dismissed; objections under Section 47 CPC and stay under Order XXI Rule 29 rejected, award enforcement allowed
    November 5, 2025 Case Laws GST
    GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted
    November 5, 2025 Case Laws GST
    Petitioner loses challenge; GST registration cancelled from 30 June 2025, Rs.5 lakh costs for fraudulent input tax credit and misrepresentation
    November 5, 2025 Case Laws GST
    Writ dismissed; petitioner must pursue statutory appeal under s.107 CGST with requisite pre-deposit by 30 November 2025
    November 5, 2025 Case Laws GST
    Proceedings remanded for fresh hearing after petitioner given extension until 30 November 2025 to file SCN replies
    November 5, 2025 Case Laws Income Tax
    Proviso to s.194A(3) upheld: taxing threshold tied to payer turnover/gross receipts valid; no relief for agricultural credit societies
    November 5, 2025 Case Laws Income Tax
    Penalty under Sec. 271A and Sec. 271B deleted where reasonable cause shown for not maintaining books under Sec. 44AA
    November 5, 2025 Case Laws Income Tax
    Order upholds exemption under ss. 54F/54EC, entire proceeds treated as long-term capital gains; revenue grounds dismissed
    November 5, 2025 Case Laws Income Tax
    Revisional order under s.263 quashed as receipts held professional income; s.115BBE not invokable without substantive material
    November 5, 2025 Case Laws Customs
    Penalty under s.112(b) set aside where conviction relied on retracted, coerced statement without corroboration and no cross-examination
❮

Are you sure you want to delete "My most important" ?

NOTE:

Highlights

Home / Highlights / Income Tax / 2020 / December, 2020 / This
Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Home / Highlights / Income Tax / 2020 / December, 2020 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Income Tax

    Unexplained cash credit u/s 68 r/w section 115BBE - Bogus...

    Tax Authorities' Additions Deleted: Unexplained Cash Credits u/s 68 and 115BBE Ruled Genuine by Court.

    📋
    Contents
    AI Summary
    Note

    Note

    -

    Bookmark

    print

    Print

    Print Options

    Income TaxDecember 28, 2020Case LawsAT

    Unexplained cash credit u/s 68 r/w section 115BBE - Bogus purchase and sale - The assessee has recorded the entries of sales and purchase in its books of account and has duly disclosed the items of sales and purchase in the profit & loss account and has duly disclosed the profit earned on the trading in the profit & loss account and has offered the same as business income. The assessee has furnished as much information as possible to justify its claim about the transactions of cloth being genuine. - Additions deleted - AT

    View Source View

    Topics

    ActsIncome Tax
    Next ➔