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
    June 2, 2026   Case Laws GST
    Prima facie conspiracy and facilitation of illegal gratification can defeat bail despite charge-sheet filing and expected trial delay.
    June 2, 2026   Case Laws GST
    Grounds of arrest and mechanical remand under GST rendered detention illegal; habeas corpus remained maintainable.
    June 2, 2026   Case Laws GST
    Late fee for delayed GST annual return cannot be doubled with general penalty; excess demand was set aside.
    June 2, 2026   Case Laws GST
    GST rate reduction profiteering on cinema tickets upheld, with price rollback breach, prospective interest, and no retrospective penalty.
    June 2, 2026   Case Laws Income Tax
    DTAA protection for overseas employment per-diem: non-resident salary from UK assignment was held not taxable in India.
    June 2, 2026   Case Laws Income Tax
    Transfer pricing consistency on ITES, receivables, and imported assets led to relief for the assessee.
    June 2, 2026   Case Laws Income Tax
    Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.
    June 2, 2026   Case Laws Income Tax
    Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
    June 2, 2026   Case Laws Income Tax
    Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
    June 2, 2026   Case Laws Income Tax
    Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
    June 2, 2026   Case Laws Income Tax
    Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
    June 2, 2026   Case Laws Income Tax
    Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
    June 2, 2026   Case Laws Income Tax
    Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
    June 2, 2026   Case Laws Income Tax
    Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
    June 2, 2026   Case Laws Income Tax
    Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
    June 2, 2026   Case Laws Customs
    Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.
    June 2, 2026   Case Laws Customs
    Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.
    June 2, 2026   Case Laws IBC
    Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.
    June 2, 2026   Case Laws IBC
    Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.
    June 2, 2026   Case Laws IBC
    Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional...
❮
❯
❯❯
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
June 2, 2026   Case Laws GST
Prima facie conspiracy and facilitation of illegal gratification can defeat bail despite charge-sheet filing and expected trial delay.
June 2, 2026   Case Laws GST
Grounds of arrest and mechanical remand under GST rendered detention illegal; habeas corpus remained maintainable.
June 2, 2026   Case Laws GST
Late fee for delayed GST annual return cannot be doubled with general penalty; excess demand was set aside.
June 2, 2026   Case Laws GST
GST rate reduction profiteering on cinema tickets upheld, with price rollback breach, prospective interest, and no retrospective penalty.
June 2, 2026   Case Laws Income Tax
DTAA protection for overseas employment per-diem: non-resident salary from UK assignment was held not taxable in India.
June 2, 2026   Case Laws Income Tax
Transfer pricing consistency on ITES, receivables, and imported assets led to relief for the assessee.
June 2, 2026   Case Laws Income Tax
Member-credit society deduction upheld for business income and related interest, while section 80P(2)(d) authorities were found irrelevant.
June 2, 2026   Case Laws Income Tax
Rectification limitation and fertilizer subsidy character: reassessment order survives DTVSV settlement, and subsidy is capital receipt.
June 2, 2026   Case Laws Income Tax
Business income treatment for mandatory fixed-deposit interest secured deduction eligibility for cold chain profits and deleted related additions.
June 2, 2026   Case Laws Income Tax
Dominant purpose test preserves section 11 exemption where hall letting remains incidental to charitable education and welfare activities.
June 2, 2026   Case Laws Income Tax
Agricultural land outside capital asset treatment leads ITAT to delete capital gains, section 50C, and alleged on-money additions.
June 2, 2026   Case Laws Income Tax
Jurisdictional objection barred by delay, while unexplained cash addition survived for lack of supporting cash book entries.
June 2, 2026   Case Laws Income Tax
Foreign salary in Sweden not taxable under Black Money Act or India-Sweden DTAA; additions deleted by ITAT.
June 2, 2026   Case Laws Income Tax
Foreign asset source of funds dispute remanded for fresh evidence on residential status and investment trail.
June 2, 2026   Case Laws Income Tax
Black Money Act limitation turns on notice service; pre-notice foreign information exchange time cannot be excluded from assessment period.
June 2, 2026   Case Laws Customs
Reversal of CENVAT credit before notice preserves higher duty drawback entitlement for exported netted garments.
June 2, 2026   Case Laws Customs
Re-export of seized imported goods allowed subject to bond and bank guarantee, without examining seizure allegations.
June 2, 2026   Case Laws IBC
Material adverse effect and continuing default justified loan recall, Section 7 admission, and fresh limitation from arbitral award.
June 2, 2026   Case Laws IBC
Misrepresentation of foundational facts vitiates personal guarantor insolvency proceedings under the IBC, with liberty to refile.
June 2, 2026   Case Laws IBC
Unregistered profit-sharing agreements cannot justify occupation of corporate debtor premises during CIRP; repossession by the Resolution Professional upheld.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Addition u/s 68 - Onus to prove - The theory of conduit company...

Assessee Must Prove Conduit Company Status u/s 68 of Income Tax Act to Establish Intermediary Role.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax April 11, 2023 Case Laws AT
Addition u/s 68 - Onus to prove - The theory of conduit company is not acceptable as, for being a conduit company, the assessee is duty bound to establish that the company from whom it received the amount and the company in which it invested the same amount were of the same group and it was merely an intermediary or conduit company. - AT
View Source View

Topics

Acts Income Tax
Next ➔