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 8, 2026   Case Laws Income Tax
    Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
    October 8, 2026   Case Laws Income Tax
    Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.
    October 8, 2026   Case Laws Income Tax
    Gifted share holding periods include prior ownership, but indexation begins only when the donee's deemed cost is taxed.
    October 8, 2026   Case Laws Income Tax
    National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
    October 8, 2026   Case Laws Income Tax
    Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
    October 8, 2026   Case Laws Customs
    Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
    October 8, 2026   Case Laws Customs
    Customs detention charges cannot be imposed after clearance, requiring release of imported goods and preserving inter-party claims.
    October 8, 2026   Case Laws GST
    Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
    October 8, 2026   Case Laws GST
    GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
    October 8, 2026   Case Laws GST
    Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
    October 8, 2026   Case Laws GST
    Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
    October 8, 2026   Case Laws GST
    E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit
    October 8, 2026   Case Laws GST
    Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
    October 8, 2026   Case Laws GST
    Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
    October 8, 2026   Case Laws Income Tax
    Cash received by property-sale mediator falls outside loan or deposit rules, preventing penalty where reasonable cause exists.
    October 8, 2026   Case Laws Income Tax
    Reassessment based on unverified audit objections fails where cess was unclaimed and subsidiary investment interest satisfies commercial expediency.
    October 8, 2026   Case Laws Income Tax
    Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
    October 8, 2026   Case Laws Income Tax
    Section 263 revision cannot replace an Assessing Officer's reasoned inquiry into already examined accommodation-entry information.
    October 8, 2026   Case Laws Income Tax
    Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
    October 8, 2026   Case Laws Income Tax
    Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
❮
❯
❯❯
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 8, 2026   Case Laws Income Tax
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore supplies.
October 8, 2026   Case Laws Income Tax
Electronic receipt of DRP directions triggers the final-assessment deadline, rendering delayed faceless assessments time-barred and invalid.
October 8, 2026   Case Laws Income Tax
Gifted share holding periods include prior ownership, but indexation begins only when the donee's deemed cost is taxed.
October 8, 2026   Case Laws Income Tax
National Highways acquisition compensation remains income-tax exempt, while delayed-payment interest is taxable as income from other sources.
October 8, 2026   Case Laws Income Tax
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and comparables.
October 8, 2026   Case Laws Customs
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appellate remedy.
October 8, 2026   Case Laws Customs
Customs detention charges cannot be imposed after clearance, requiring release of imported goods and preserving inter-party claims.
October 8, 2026   Case Laws GST
Premature GST summons challenges fail where summons merely seek information and no coercive recovery or arrest threat is evidenced.
October 8, 2026   Case Laws GST
GST appellate hearing rights protect appeals from dismissal over limitation, authority and interest-only pre-deposit objections.
October 8, 2026   Case Laws GST
Input tax credit mismatch requires documentary verification; non-appearance alone cannot end a GST appeal without merits review.
October 8, 2026   Case Laws GST
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal grounds.
October 8, 2026   Case Laws GST
E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not Detention Penalty for Bonded-Warehouse Return Transit
October 8, 2026   Case Laws GST
Statutory delay limits in GST appeals remain binding, but restored registrations can render departmental challenges infructuous.
October 8, 2026   Case Laws GST
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existing record.
October 8, 2026   Case Laws Income Tax
Cash received by property-sale mediator falls outside loan or deposit rules, preventing penalty where reasonable cause exists.
October 8, 2026   Case Laws Income Tax
Reassessment based on unverified audit objections fails where cess was unclaimed and subsidiary investment interest satisfies commercial expediency.
October 8, 2026   Case Laws Income Tax
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income computation.
October 8, 2026   Case Laws Income Tax
Section 263 revision cannot replace an Assessing Officer's reasoned inquiry into already examined accommodation-entry information.
October 8, 2026   Case Laws Income Tax
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer-pricing proceedings.
October 8, 2026   Case Laws Income Tax
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or ownership.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Assessment u/s 153A - Time limit for completion of assessments...

Court Rules Fresh Assessment Order u/s 153A Barred by Sections 153(3) and 153(4) of Income Tax Act.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax March 4, 2023 Case Laws HC
Assessment u/s 153A - Time limit for completion of assessments and reassessments - The contention that passing fresh assessment order pursuant to the Tribunal’s order dated 07.01.2016, is barred under the provisions to Section 153(3) and 153(4) of the Act, is merited. - We also express our displeasure in the manner the present matter has been dealt with by the concerned officer. - HC
View Source View

Topics

Acts Income Tax
Next ➔