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 29, 2026   Case Laws Income Tax
    Parallel reassessment on identical search-assessment additions was quashed because it would directly affect pending tax appeals.
    September 29, 2026   Case Laws Income Tax
    SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
    September 29, 2026   Case Laws Income Tax
    Specificity in search-penalty notices is essential: failure to state the applicable charge and rate invalidates the proceedings.
    September 29, 2026   Case Laws Income Tax
    Inadequate TDS inquiry into commission expenditure can justify revision where material discrepancies remain unexplained after generic verification.
    September 29, 2026   Case Laws Income Tax
    Ad Hoc Disallowance of Livestock Purchases Fails Without Identified Defects or Evidence of Non-Genuine Transactions.
    September 29, 2026   Case Laws Income Tax
    Section 69A Addition: Income included in taxable income but omitted from return schedule, alongside appeal-limitation exclusion.
    September 29, 2026   Case Laws Income Tax
    Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
    September 29, 2026   Case Laws Income Tax
    Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
    September 29, 2026   Case Laws Income Tax
    Source-of-source burden shifts to Revenue after cash-gift donors' identity, genuineness, and basic creditworthiness are established.
    September 29, 2026   Case Laws Income Tax
    Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
    September 29, 2026   Case Laws Income Tax
    Evidentiary substantiation in assessments: unsupported cash deposits, land-facilitation receipts, and GST sales supported additions and business-incom...
    September 29, 2026   Case Laws Income Tax
    Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
    September 29, 2026   Case Laws Income Tax
    Redevelopment hardship compensation is capital, while gross salary reporting alone cannot determine taxability or defeat evidenced deductions.
    September 29, 2026   Case Laws Income Tax
    Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
    September 29, 2026   Case Laws Income Tax
    Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
    September 29, 2026   Case Laws Customs
    Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
    September 29, 2026   Case Laws Customs
    MEIS eligibility survives an inadvertent electronic shipping-bill declaration error where genuine exports and reward-claim intent are established.
    September 29, 2026   Case Laws Customs
    Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
    September 29, 2026   Case Laws Customs
    Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
    September 29, 2026   Case Laws Customs
    Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration
❮
❯
❯❯
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 29, 2026   Case Laws Income Tax
Parallel reassessment on identical search-assessment additions was quashed because it would directly affect pending tax appeals.
September 29, 2026   Case Laws Income Tax
SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are examined.
September 29, 2026   Case Laws Income Tax
Specificity in search-penalty notices is essential: failure to state the applicable charge and rate invalidates the proceedings.
September 29, 2026   Case Laws Income Tax
Inadequate TDS inquiry into commission expenditure can justify revision where material discrepancies remain unexplained after generic verification.
September 29, 2026   Case Laws Income Tax
Ad Hoc Disallowance of Livestock Purchases Fails Without Identified Defects or Evidence of Non-Genuine Transactions.
September 29, 2026   Case Laws Income Tax
Section 69A Addition: Income included in taxable income but omitted from return schedule, alongside appeal-limitation exclusion.
September 29, 2026   Case Laws Income Tax
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreements.
September 29, 2026   Case Laws Income Tax
Reassessment limitation excludes the section 148A(b) response period, while political donation deductions require proof beyond banking records.
September 29, 2026   Case Laws Income Tax
Source-of-source burden shifts to Revenue after cash-gift donors' identity, genuineness, and basic creditworthiness are established.
September 29, 2026   Case Laws Income Tax
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investments.
September 29, 2026   Case Laws Income Tax
Evidentiary substantiation in assessments: unsupported cash deposits, land-facilitation receipts, and GST sales supported additions and business-income treatment.
September 29, 2026   Case Laws Income Tax
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for transfer-pricing purposes.
September 29, 2026   Case Laws Income Tax
Redevelopment hardship compensation is capital, while gross salary reporting alone cannot determine taxability or defeat evidenced deductions.
September 29, 2026   Case Laws Income Tax
Treaty-rate dividend tax refund claim remitted pending larger Bench ruling; commercially expedient media research expenditure remained deductible.
September 29, 2026   Case Laws Income Tax
Online gaming winnings: Skill-based prizes remain taxable, but only real net gains may be assessed
September 29, 2026   Case Laws Customs
Interest on redemption-related customs duty runs only from adjudicated liability, permitting limited writ review despite an alternative remedy.
September 29, 2026   Case Laws Customs
MEIS eligibility survives an inadvertent electronic shipping-bill declaration error where genuine exports and reward-claim intent are established.
September 29, 2026   Case Laws Customs
Premature EPCG export-obligation demands do not bar Revenue from re-verifying IGST credit data and deciding lawfully
September 29, 2026   Case Laws Customs
Section 112(a) penalty fails where alleged misclassification lacks confiscation basis and related importer demand has been set aside.
September 29, 2026   Case Laws Customs
Customs Exemption Conditions Require Pavers to Meet Prescribed Width at Import, Upholding Duty Recovery for Misdeclaration

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2023 › February, 2023 › This
Back

All Highlights

Income Tax

Reopening of assessment u/s 147 - filing of objections to the...

Court: Unreasonable to Demand 24-Hour Response After Adjournment Request Silence in Section 147 Assessment Reopening Process.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax February 7, 2023 Case Laws HC
Reopening of assessment u/s 147 - filing of objections to the issuance of notice u/s 148A - The day on which the request is made for adjournment either needs approval or rejection, however, once having kept silence and many days to have passed, it cannot suddenly choose to insist on answering within 24 hours as the other-side would also not be wrong in presuming that such a request is already acceded to - HC
View Source View

Topics

Acts Income Tax
Next ➔