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 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 ✕
🔎 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.
Relevance Default Date
    April 16, 2026   Case Laws GST
    Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
    April 16, 2026   Case Laws GST
    Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
    April 16, 2026   Case Laws Income Tax
    Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
    April 16, 2026   Case Laws Income Tax
    Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
    April 16, 2026   Case Laws Income Tax
    BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
    April 16, 2026   Case Laws Income Tax
    Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
    April 16, 2026   Case Laws Income Tax
    Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
    April 16, 2026   Case Laws Income Tax
    Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
    April 16, 2026   Case Laws Income Tax
    Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural just...
    April 16, 2026   Case Laws Income Tax
    Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
    April 16, 2026   Case Laws Income Tax
    Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
    April 16, 2026   Case Laws Income Tax
    Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
    April 16, 2026   Case Laws Income Tax
    Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
    April 16, 2026   Case Laws Income Tax
    Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
    April 16, 2026   Case Laws Customs
    Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
    April 16, 2026   Case Laws Customs
    Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
    April 16, 2026   Case Laws Customs
    Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
    April 16, 2026   Case Laws Customs
    Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
    April 16, 2026   Case Laws IBC
    Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.
    April 16, 2026   Case Laws IBC
    Project-specific CIRP in real estate insolvency confined claims and proceedings to one housing scheme.
❮
❯
❯❯
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
April 16, 2026   Case Laws GST
Electronic Credit Ledger blocking under Rule 86A(3) lapses automatically after one year, requiring immediate unblocking.
April 16, 2026   Case Laws GST
Natural justice breached by non-service of notice, leading to quashing of assessment and recovery proceedings.
April 16, 2026   Case Laws Income Tax
Buy-back of own shares is capital reduction, so section 56(2)(x) cannot tax the price difference.
April 16, 2026   Case Laws Income Tax
Limitation for section 201 proceedings turns on valid show-cause notice; information letters do not start proceedings, and time-bar applies.
April 16, 2026   Case Laws Income Tax
BSNL VRS compensation qualifies as retrenchment compensation, making the receipt exempt from tax subject to verification.
April 16, 2026   Case Laws Income Tax
Invalid jurisdiction in post-search assessment led the ITAT to quash the regular scrutiny assessment.
April 16, 2026   Case Laws Income Tax
Section 153C jurisdiction in search cases depends on handover date of seized material; assessment under section 143(3) was invalid.
April 16, 2026   Case Laws Income Tax
Reassessment beyond four years invalid where reasons lacked failure to disclose, reflected transactions, and sanction was absent.
April 16, 2026   Case Laws Income Tax
Faceless assessment notice must cover specific prejudicial variations; unexplained final additions without notice breach section 144B and natural justice.
April 16, 2026   Case Laws Income Tax
Penalty under section 270A was premature where the quantum addition was remanded for fresh adjudication.
April 16, 2026   Case Laws Income Tax
Reassessment after search upheld, but additions on sale of investments deleted for lack of corroborated evidence and cross-examination.
April 16, 2026   Case Laws Income Tax
Mandatory DVO reference under stamp valuation rules defeated capital gains addition and barred post-assessment remand.
April 16, 2026   Case Laws Income Tax
Revenue expenditure and DTAA fixed base test: franchise fees upheld, while TDS issue was remanded for verification.
April 16, 2026   Case Laws Income Tax
Foreign contribution disclosed in the wrong schedule could not be taxed where the receipt was otherwise fully reported.
April 16, 2026   Case Laws Customs
Extraterritorial customs liability rejected for a foreign exporter; pre-amendment notices and proposed penalties were quashed.
April 16, 2026   Case Laws Customs
Mandatory regulatory timelines under customs broker licensing rules invalidated proceedings after late submission of the inquiry report.
April 16, 2026   Case Laws Customs
Mandatory revocation timelines under Customs Brokers Licensing Regulations render delayed show cause notice and inquiry report invalid.
April 16, 2026   Case Laws Customs
Hearsay and uncorroborated evidence cannot prove smuggled gold; confiscation, penalty and seizure-based burden shifting failed.
April 16, 2026   Case Laws IBC
Sufficient cause for non-appearance leads to revival of restoration plea and fresh hearing after counsel's absence was found genuine.
April 16, 2026   Case Laws IBC
Project-specific CIRP in real estate insolvency confined claims and proceedings to one housing scheme.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Deduction u/s. 80IB - the export incentives such as Duty Draw...

Export Incentives Classified as Business Income u/s 28 Impact Deductions u/s 80IB of Income Tax Act.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax March 20, 2023 Case Laws AT
Deduction u/s. 80IB - the export incentives such as Duty Draw Back and MEIS is an income assessable under the head ‘profits or gains from business or profession’ as per clause (iiib) and (iiid) to section 28 of the Act. - AT
View Source View

Topics

Acts Income Tax
Next ➔