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 29, 2026   Case Laws Income Tax
    Actual rent expenditure governs House Rent Allowance exemption where employer pays landlord and recovers rent from salary
    June 29, 2026   Case Laws Income Tax
    Section 80I deduction computed on industrial profits without reducing Section 32AB relief, Court rules for assessee
    June 29, 2026   Case Laws Income Tax
    Profit element in on-money receipts taxable on estimate, with no substantial question of law arising from factual appreciation.
    June 29, 2026   Case Laws Income Tax
    Impounded diary additions fail without corroboration; telescoping of diary receipts against investment avoids double taxation
    June 29, 2026   Case Laws Income Tax
    Penalty for concealment under the Interest Tax Act requires actual concealment; bona fide non-filing without additions will not attract it.
    June 29, 2026   Case Laws Income Tax
    Faceless assessment limits and draft-order requirements clarified; writ challenge rejected, with merits left to statutory appeals.
    June 29, 2026   Case Laws Income Tax
    Deduction for interest from co-operative bank investments upheld, with limited factual verification left before relief
    June 29, 2026   Case Laws Income Tax
    Computer software depreciation and section 14A relief restrict MAT adjustments under section 115JB in the ruling.
    June 29, 2026   Case Laws Income Tax
    Form 10B reconciliation and income application claims sustained after duplicate computation was corrected in charitable assessment proceedings.
    June 29, 2026   Case Laws Income Tax
    Section 80P(2)(d) deduction extends to interest from co-operative bank deposits, with Totgar's distinguished on identical facts.
    June 29, 2026   Case Laws Income Tax
    Treaty protection for support-service receipts: no royalty, no Indian tax without PE, and penalty challenge premature
    June 29, 2026   Case Laws Income Tax
    Bogus purchase additions: accepted sales and banking evidence justified restricted profit estimation on unverified trading transactions.
    June 29, 2026   Case Laws Income Tax
    Educational trust exemption upheld despite capitation fee allegations; depreciation allowed before prospective amendment, and reinvestment-based capit...
    June 29, 2026   Case Laws Income Tax
    Educational institution exemption: belated audit report treated as procedural, prima facie expenditure disallowance under 143(1) deleted
    June 29, 2026   Case Laws Income Tax
    Reliable comparables and APA benchmarking in transfer pricing: unreliable accounts justified exclusion, and support-service adjustment was deleted.
    June 29, 2026   Case Laws Income Tax
    Preference share subscription cannot be recharacterised as loan absent sham, and own-funds presumption defeats interest disallowance
    June 29, 2026   Case Laws Customs
    Reasonable belief for customs seizure of gold requires objective material, corroboration, and admissible evidence of foreign origin.
    June 29, 2026   Case Laws Customs
    Transaction value rejection and sequential customs valuation: arbitrary Rule 8 loading and most penalties were set aside
    June 29, 2026   Case Laws Customs
    Related-party import valuation: transaction value may be rejected on reasonable doubt, but residual valuation must follow sequential rules.
    June 29, 2026   Case Laws Customs
    VRF air-conditioning units classified as parts of air conditioners where essential installation components were missing.
❮
❯
❯❯
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 29, 2026   Case Laws Income Tax
Actual rent expenditure governs House Rent Allowance exemption where employer pays landlord and recovers rent from salary
June 29, 2026   Case Laws Income Tax
Section 80I deduction computed on industrial profits without reducing Section 32AB relief, Court rules for assessee
June 29, 2026   Case Laws Income Tax
Profit element in on-money receipts taxable on estimate, with no substantial question of law arising from factual appreciation.
June 29, 2026   Case Laws Income Tax
Impounded diary additions fail without corroboration; telescoping of diary receipts against investment avoids double taxation
June 29, 2026   Case Laws Income Tax
Penalty for concealment under the Interest Tax Act requires actual concealment; bona fide non-filing without additions will not attract it.
June 29, 2026   Case Laws Income Tax
Faceless assessment limits and draft-order requirements clarified; writ challenge rejected, with merits left to statutory appeals.
June 29, 2026   Case Laws Income Tax
Deduction for interest from co-operative bank investments upheld, with limited factual verification left before relief
June 29, 2026   Case Laws Income Tax
Computer software depreciation and section 14A relief restrict MAT adjustments under section 115JB in the ruling.
June 29, 2026   Case Laws Income Tax
Form 10B reconciliation and income application claims sustained after duplicate computation was corrected in charitable assessment proceedings.
June 29, 2026   Case Laws Income Tax
Section 80P(2)(d) deduction extends to interest from co-operative bank deposits, with Totgar's distinguished on identical facts.
June 29, 2026   Case Laws Income Tax
Treaty protection for support-service receipts: no royalty, no Indian tax without PE, and penalty challenge premature
June 29, 2026   Case Laws Income Tax
Bogus purchase additions: accepted sales and banking evidence justified restricted profit estimation on unverified trading transactions.
June 29, 2026   Case Laws Income Tax
Educational trust exemption upheld despite capitation fee allegations; depreciation allowed before prospective amendment, and reinvestment-based capital gains relief sustained.
June 29, 2026   Case Laws Income Tax
Educational institution exemption: belated audit report treated as procedural, prima facie expenditure disallowance under 143(1) deleted
June 29, 2026   Case Laws Income Tax
Reliable comparables and APA benchmarking in transfer pricing: unreliable accounts justified exclusion, and support-service adjustment was deleted.
June 29, 2026   Case Laws Income Tax
Preference share subscription cannot be recharacterised as loan absent sham, and own-funds presumption defeats interest disallowance
June 29, 2026   Case Laws Customs
Reasonable belief for customs seizure of gold requires objective material, corroboration, and admissible evidence of foreign origin.
June 29, 2026   Case Laws Customs
Transaction value rejection and sequential customs valuation: arbitrary Rule 8 loading and most penalties were set aside
June 29, 2026   Case Laws Customs
Related-party import valuation: transaction value may be rejected on reasonable doubt, but residual valuation must follow sequential rules.
June 29, 2026   Case Laws Customs
VRF air-conditioning units classified as parts of air conditioners where essential installation components were missing.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2023 › August, 2023 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Provisional attachment of current account of petitioner - Period...

Petitioner's Account Attachment Exceeds One Year; File Objections u/r 159(5) CGST Rules Within Two Weeks.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST August 2, 2023 Case Laws HC
Provisional attachment of current account of petitioner - Period of one year has passed - partially the petitioner herself is to be blamed - Since the bank account of the petitioner has remained attached since April 2022, it is deemed appropriate to direct the petitioner to approach the respondent no. 1 within two weeks from today, under Rule 159 (5) by filing objections the respondent no. 1 shall make all endeavour to take a decision thereupon as per law expeditiously preferably within three weeks of filing such objection under Rule 159 (5) of the CGST rules, 2017. - HC
View Source View

Topics

Acts Income Tax
Next ➔