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
    May 13, 2026   Case Laws Income Tax
    Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
    May 13, 2026   Case Laws Income Tax
    Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
    May 13, 2026   Case Laws Income Tax
    Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
    May 13, 2026   Case Laws Income Tax
    Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
    May 13, 2026   Case Laws Income Tax
    TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
    May 13, 2026   Case Laws Income Tax
    Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
    May 13, 2026   Case Laws Income Tax
    Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
    May 13, 2026   Case Laws Income Tax
    Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
    May 13, 2026   Case Laws Benami Property
    Benami transaction definition applied to flats held in others' names; provisional attachment upheld after the 2016 amendment.
    May 12, 2026   Circulars DGFT
    Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.
    May 12, 2026   Circulars DGFT
    Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.
    May 12, 2026   Case Laws GST
    Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
    May 12, 2026   Case Laws GST
    GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
    May 12, 2026   Case Laws GST
    GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
    May 12, 2026   Case Laws GST
    Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
    May 12, 2026   Case Laws GST
    Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
    May 12, 2026   Case Laws GST
    Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
    May 12, 2026   Case Laws GST
    Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
    May 12, 2026   Case Laws GST
    Coursera user licences classified as licensing services, not education service, so the exemption was denied.
    May 12, 2026   Case Laws GST
    Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.
❮
❯
❯❯
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
May 13, 2026   Case Laws Income Tax
Appellate claim for interest deduction upheld where borrowed funds were used for business and revised return was unnecessary.
May 13, 2026   Case Laws Income Tax
Transfer pricing and tax disallowance disputes: Tribunal deleted key adjustments, while remanding electricity, book profit, and interest issues.
May 13, 2026   Case Laws Income Tax
Section 54 deduction denied where a plinth lease did not amount to a residential house and construction was not shown within time.
May 13, 2026   Case Laws Income Tax
Real income principle excludes facilitator's interest income, but TDS credit claim fails without proof of pass-through to lenders.
May 13, 2026   Case Laws Income Tax
TDS classification of ambulance and contract services turns on contractual terms, professional service character, and proper examination.
May 13, 2026   Case Laws Income Tax
Section 50C and stock-in-trade: deemed sale value depends on whether real estate land was held as business inventory.
May 13, 2026   Case Laws Income Tax
Irrevocability of charitable trusts cannot be denied for absent clauses; Form 10AB answer not a specified violation.
May 13, 2026   Case Laws Income Tax
Rejection of books and profit estimation: unsupported salary register discrepancies upheld, but arbitrary net profit rate reduced to 3 per cent
May 13, 2026   Case Laws Benami Property
Benami transaction definition applied to flats held in others' names; provisional attachment upheld after the 2016 amendment.
May 12, 2026   Circulars DGFT
Preferential Certificate of Origin rules expanded for India-UK CETA by adding authorised issuing agencies and product coverage.
May 12, 2026   Circulars DGFT
Certificate of Origin under India-UK CETA now allowed through exporter self-declaration alongside authorised agency issuance.
May 12, 2026   Case Laws GST
Speaking and reasoned order required where assessment ignored taxpayer's reply and supporting documents
May 12, 2026   Case Laws GST
GST refund on rejected seed sales: tax not payable, retention impermissible, and refund to follow prescribed Form RFD-01 procedure.
May 12, 2026   Case Laws GST
GST assessment orders without a DIN were invalidated, and delayed writ relief was entertained subject to partial tax deposit.
May 12, 2026   Case Laws GST
Unsigned GST assessment orders are inherently defective; delayed writ relief may be entertained with partial tax deposit and remand.
May 12, 2026   Case Laws GST
Ex parte assessment and late fee liability remitted for fresh consideration after conditional deposit and reply to notice.
May 12, 2026   Case Laws GST
Rule 86A cannot be used for negative blocking of the electronic credit ledger; blocked credit must be restored.
May 12, 2026   Case Laws GST
Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withholding.
May 12, 2026   Case Laws GST
Coursera user licences classified as licensing services, not education service, so the exemption was denied.
May 12, 2026   Case Laws GST
Restaurant service GST includes packaged drinking water value; 5% rate applies if input tax credit is not availed.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Revision u/s 263 - Issue of cash deposits as well as issue of...

Section 263 Revision: AO Failed to Examine Cash Deposits and Interest Disallowance Due to Lack of Taxpayer Details.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax May 19, 2023 Case Laws AT
Revision u/s 263 - Issue of cash deposits as well as issue of interest disallowance has nowhere been examined by Ld. AO. Though a query was raised regarding cash deposit, prima facie, the requisite details were not furnished by the assessee. This being so, no view could be said to be have taken by Ld. AO on these two issues. - AT
View Source View

Topics

Acts Income Tax
Next ➔