Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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 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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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.
RelevanceDefaultDate
    Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
    Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
    Penalty jurisdiction under the Black Money Act fails where the approving authority imposes it or the assessment year is wrong.
    Electronic reassessment notice issuance requires ITBA dispatch, section 148A compliance and sanction from the competent specified authority.
    Undisclosed foreign income interest requires source non-disclosure, while advance-tax exemptions and merger limit rectification-based liability challe...
    Documented penny-stock share gains cannot be rejected without evidence linking the taxpayer to price manipulation or accommodation entries.
    Charitable Medical Relief exemption applies despite insurer payments, while expenditure and tax deduction claims require evidence verification.
    Gross profit estimation on rejected books applies a comparable industry rate to declared and undisclosed sales after diary adjustments.
    Retail-ready dog and cat feed in 20 kg packs falls under the specific retail-sale tariff classification.
    Persuasive value of customs advance rulings supported raisin classification and exemption where statutory certificates remained unrebutted.
    Airport security screening outside customs areas remains valid where Customs officers subsequently conduct seizure using prescribed safeguards.
    Network-capable facsimile machine classification requires tariff-based analysis, technical proof for reclassification, and limits extended-period dema...
    Integral software licences form part of imported hardware value, supporting extended limitation for non-disclosure and undervaluation.
    Transferable DFIA licence exemption survives where alleged exporter irregularities and importer fraud remain unproved, defeating extended limitation.
    Section 108 statements require section 138B compliance, including examination and cross-examination, before supporting export-related penalties.
    Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
    Sequential customs valuation restricts residual methods, while related-party imports can justify rejecting declared transaction values and combined pe...
    Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
    Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
    Transitional CENVAT refund requires timely revised returns and documentary proof that each input-service credit is admissible.
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

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

    NOTE:

    Highlights
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Harassment of assessee - Re-assessment - Huge Demand of income...

      High Court Criticizes Revenue for Harassment in Re-assessments; Imposes Rs. 50 Lakh Cost for Natural Justice Violations.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Income TaxAugust 20, 2022Case LawsHC
      Harassment of assessee - Re-assessment - Huge Demand of income tax - The practice of frequently violating principles of natural justice, non consideration of replies of assessees under one pretext or the other or rejecting it with one or two lines orders without recording reasons for rejection, is gradually increasing which needs to be taken care of immediately by the respondents at the highest level, otherwise prevailing situation of arbitrary approach and breach of principles of natural justice may not only adversely affect the assessees who pay revenue to the Government, but also may develop a perception amongst people/assessees that it is difficult to get justice from the authorities in statutory proceedings. - Writ petition is allowed with cost of Rs.50,00,000/- on the Revenue department - HC

      Topics

      ActsIncome Tax