Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

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 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
❮ 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
    August 13, 2026   Case LawsGST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case LawsGST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
    August 13, 2026   Case LawsGST
    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    August 13, 2026   Case LawsGST
    Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
    August 13, 2026   Case LawsGST
    Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
    August 13, 2026   Case LawsGST
    End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
    August 13, 2026   Case LawsGST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certificat...
    August 13, 2026   Case LawsIncome Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case LawsIncome Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case LawsIncome Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case LawsIncome Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case LawsIncome Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case LawsIncome Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise...
    August 13, 2026   Case LawsBenami Property
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    August 13, 2026   Case LawsBenami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case LawsCustoms
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    August 13, 2026   Case LawsCustoms
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    August 13, 2026   Case LawsCustoms
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    August 13, 2026   Case LawsCustoms
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
    August 13, 2026   Case LawsCustoms
    Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    August 13, 2026   Case Laws GST
    Input tax credit entitlement survives delayed rectification where returns meet the retrospective statutory filing cut-off for credit eligibility.
    August 13, 2026   Case Laws GST
    Conditional refund release pending departmental appeal protects revenue recovery while preventing unjustified withholding of an allowed refund.
    August 13, 2026   Case Laws GST
    Electronic GST service requires acknowledgment or response; portal-only upload cannot replace formal service of notices or adjudication orders.
    August 13, 2026   Case Laws GST
    Additional input tax credit benefit was not established where post-GST credit ratio declined and transitional VAT credit was inapplicable.
    August 13, 2026   Case Laws GST
    Appealability of advance ruling rejections is limited: only rulings pronounced on merits may be appealed.
    August 13, 2026   Case Laws GST
    End-use exemption for uncoated paper requires actual qualifying use; purchaser declarations alone cannot establish entitlement.
    August 13, 2026   Case Laws GST
    Compostable polymer bags remain plastic packing articles and cannot claim biodegradable-bag GST concession without prescribed biodegradable certification.
    August 13, 2026   Case Laws Income Tax
    Reassessment limitation bars extended-period reopening when erroneous bank deposit data is the sole basis for initiating proceedings.
    August 13, 2026   Case Laws Income Tax
    Binding Dispute Resolution Panel directions require fresh assessment where the final order relies on a superseded transfer-pricing order.
    August 13, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction cannot be cured by a later faceless assessment order; objections remain for statutory appeal consideration.
    August 13, 2026   Case Laws Income Tax
    Penalty proceedings remain independent of assessment, preventing revision solely for failure to initiate underreporting penalty.
    August 13, 2026   Case Laws Income Tax
    Mechanical approval invalidated search assessments, while consistent project completion accounting and protection against double addition prevailed.
    August 13, 2026   Case Laws Income Tax
    TNMM segmental comparability, LIBOR loan pricing and working-capital-adjusted receivables guide transfer-pricing adjustments for associated-enterprise transactions.
    August 13, 2026   Case Laws Benami Property
    Benami consideration source requirements upheld land attachment where alleged lenders lacked proven financial capacity and genuine funding evidence.
    August 13, 2026   Case Laws Benami Property
    Future benefit in benami transactions need not exist at provisional attachment, supporting confirmation where funds trace to beneficial owner.
    August 13, 2026   Case Laws Customs
    Tariff classification of diagnostic laser imagers follows the residuary accessory heading where equipment serves machines under different headings.
    August 13, 2026   Case Laws Customs
    Provisional customs clearance requires full duty bond and partial bank guarantee while appellate issues await final determination.
    August 13, 2026   Case Laws Customs
    Customs Broker authority cannot substitute importer consent, invalidating assessment and penalties where misdeclaration lacks evidentiary support.
    August 13, 2026   Case Laws Customs
    Penalty for duty-free jewellery shortages fails without proof of intentional diversion, reliable statements, or separate liability for proprietors.
    August 13, 2026   Case Laws Customs
    Limitation for customs appeals permits exclusion of time before a wrong forum and validates timely electronic filing.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2013 › February, 2013 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Rectification u/s 154 - AO is not justified in initiating...

      High Court: Assessing Officer Misused Section 154 for Rectification; Not for Imposing Personal Interpretations or Reassessing Decisions.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxFebruary 14, 2013Case LawsHC
      Rectification u/s 154 - AO is not justified in initiating further proceedings for rectification to impose his own view under the guise of rectification under Section 154 - HC
      View Source View

      Topics

      ActsIncome Tax
      Next ➔