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
    March 23, 2026   Case Laws IBC
    Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
    March 23, 2026   Case Laws Money Laundering
    Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
    March 23, 2026   Case Laws Money Laundering
    Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
    March 21, 2026   Notifications Income Tax
    Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
    March 21, 2026   Notifications DGFT
    Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
    March 21, 2026   Notifications Customs
    Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.
    March 21, 2026   Case Laws Customs
    Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
    March 21, 2026   Case Laws GST
    Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
    March 21, 2026   Case Laws GST
    Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
    March 21, 2026   Case Laws GST
    Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
    March 21, 2026   Case Laws GST
    Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
    March 21, 2026   Case Laws GST
    Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
    March 21, 2026   Case Laws Income Tax
    Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.
    March 21, 2026   Case Laws Income Tax
    Mandatory time limit under Section 144C(13) invalidates assessments made after the prescribed period, rendering draft demand unenforceable.
    March 21, 2026   Case Laws Income Tax
    Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
    March 21, 2026   Case Laws Income Tax
    Benefit to Specified Persons must be proven; higher margins alone do not show diversion and consistency prevails.
    March 21, 2026   Case Laws Income Tax
    Double taxation prevention: capital gains not re-taxed in earlier year if same consideration was already taxed later.
    March 21, 2026   Case Laws Income Tax
    Expense apportionment: matching recovery treated as business income negates disallowance, Tribunal deleted additions for power fuel and maintenance
    March 21, 2026   Case Laws Income Tax
    Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
    March 21, 2026   Case Laws Income Tax
    Transfer Pricing on intra-group steam: adjustment deleted; REC treated as capital receipts; enhanced deduction remitted for verification.
❮
❯
❯❯
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
March 23, 2026   Case Laws IBC
Liquidator's power to cancel auction for non payment upheld, EMD forfeited but excess deposit refunded to prevent unjust enrichment.
March 23, 2026   Case Laws Money Laundering
Risk of evidence tampering justified bail refusal where prima facie material links accused to mob mobilisation and money laundering.
March 23, 2026   Case Laws Money Laundering
Proceeds of crime can include equivalent value property; attachment upheld where original proceeds are siphoned off or untraceable.
March 21, 2026   Notifications Income Tax
Fair market value and income attribution rules set methodology for valuation, transfer pricing and taxation of cross-border transfers.
March 21, 2026   Notifications DGFT
Export Credit Support enables RELIEF: enhanced ECGC cover and partial reimbursement for extraordinary freight and insurance surcharges.
March 21, 2026   Notifications Customs
Tariff value fixation updated for specified edible oils, brass scrap, gold, silver and areca nut, effective March 20, 2026.
March 21, 2026   Case Laws Customs
Maintainability under the second proviso: Tribunal refused appeals where penalty fell below the monetary threshold, appeals dismissed.
March 21, 2026   Case Laws GST
Statutory limitation for refund claims under Section 54: Article 226 permits condonation if corresponding time extensions are granted.
March 21, 2026   Case Laws GST
Clubbing of Tax Periods invalid: consolidated anti evasion notices quashed; reissue must follow year wise limitation and procedure.
March 21, 2026   Case Laws GST
Time limit for refund scrutiny bars post period deficiency memos, requiring sanction of the refund with statutory interest.
March 21, 2026   Case Laws GST
Sale value per piece determines GST rate: a pyjama set is one piece, per-piece pricing yields lower rate.
March 21, 2026   Case Laws GST
Condonation of delay: technical portal failure accepted as sufficient cause, enabling admission of appeal for merits.
March 21, 2026   Case Laws Income Tax
Seizure SOP breach during Model Code: consignments released to courier; ownership disputes to be adjudicated under statutory requisition procedure.
March 21, 2026   Case Laws Income Tax
Mandatory time limit under Section 144C(13) invalidates assessments made after the prescribed period, rendering draft demand unenforceable.
March 21, 2026   Case Laws Income Tax
Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as a valid return.
March 21, 2026   Case Laws Income Tax
Benefit to Specified Persons must be proven; higher margins alone do not show diversion and consistency prevails.
March 21, 2026   Case Laws Income Tax
Double taxation prevention: capital gains not re-taxed in earlier year if same consideration was already taxed later.
March 21, 2026   Case Laws Income Tax
Expense apportionment: matching recovery treated as business income negates disallowance, Tribunal deleted additions for power fuel and maintenance
March 21, 2026   Case Laws Income Tax
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh assessment.
March 21, 2026   Case Laws Income Tax
Transfer Pricing on intra-group steam: adjustment deleted; REC treated as capital receipts; enhanced deduction remitted for verification.

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

TDS on Winnings from online games - Guidelines for removal of...

New Guidelines Clarify TDS on Online Game Winnings u/s 194BA of Income-tax Act, 1961 for Easier Compliance.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax May 24, 2023 Circulars
TDS on Winnings from online games - Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961 - Circular
View Source View

Topics

Acts Income Tax
Next ➔