Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    September 21, 2026   Case Laws GST
    Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
    September 21, 2026   Case Laws Income Tax
    Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
    September 21, 2026   Case Laws Income Tax
    Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
    September 21, 2026   Case Laws Income Tax
    Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reportin...
    September 21, 2026   Case Laws Income Tax
    Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
    September 21, 2026   Case Laws Income Tax
    Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
    September 21, 2026   Case Laws Income Tax
    Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
    September 21, 2026   Case Laws Income Tax
    Section 270A penalty cannot rest on a cess deduction claim withdrawn after retrospective amendment during assessment.
    September 21, 2026   Case Laws Income Tax
    Abatement of pending assessments after search renders a subsequent regular scrutiny assessment without jurisdiction and non-est.
    September 21, 2026   Case Laws Benami Property
    Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
    September 21, 2026   Case Laws Customs
    Trade-remedial duty recovery survives levy expiry, but valid authorisations, product proof, and limitation restrict customs demands.
    September 21, 2026   Case Laws Customs
    Organic surface-active agent classification depends on cumulative Chapter Note requirements, placing water-insoluble alcohol ethoxylates under miscell...
    September 21, 2026   Case Laws Companies Law
    Prosecution sanction orders must be supplied to accused, while validity and limitation objections await trial evidence.
    September 21, 2026   Case Laws IBC
    Fraudulent trading permits asset contribution where hypothecated machinery is secretly replaced with lower-value equipment without creditor consent.
    September 21, 2026   Case Laws Indian Laws
    Post-conviction compounding cannot reopen a final cheque dishonour conviction through inherent jurisdiction after a subsequent settlement.
    September 19, 2026   Notifications Income Tax
    Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
    September 19, 2026   Circulars Customs
    Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
    September 19, 2026   Circulars Customs
    Sea cargo manifest compliance requires timely electronic filing, with SCMTR implementation scheduled to govern cargo clearance at Cochin Port.
    September 19, 2026   Case Laws GST
    Advocate-Client Privilege Limits: GST investigations may examine counsel conduct while preserving unrelated client data confidentiality
    September 19, 2026   Case Laws GST
    Same-subject-matter bar under GST requires identical contravention, so distinct credit allegations proceed through statutory appeals.
❮
❯
❯❯
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
September 21, 2026   Case Laws GST
Inverted duty refunds cover distinct manufacturing inputs, while administrative clarifications on identical goods do not bar eligible claims.
September 21, 2026   Case Laws Income Tax
Administrative Circulars Cannot Expand Export Incentive Income for Section 80HHC Deduction on Export Quota Premium
September 21, 2026   Case Laws Income Tax
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displaced.
September 21, 2026   Case Laws Income Tax
Book-entry conversion of compulsorily convertible debentures cannot create unexplained cash credit, eliminating related share-premium and non-reporting penalties.
September 21, 2026   Case Laws Income Tax
Undisclosed Income Penalty Requires Search-Based Proof, Not Merely Surrendered Diary Advances, Preventing Automatic Sanctions in Searches
September 21, 2026   Case Laws Income Tax
Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.
September 21, 2026   Case Laws Income Tax
Agricultural Receipts Must Be Assessed Net of Cultivation Costs When Evidence Supports Genuine Farming Operations
September 21, 2026   Case Laws Income Tax
Section 270A penalty cannot rest on a cess deduction claim withdrawn after retrospective amendment during assessment.
September 21, 2026   Case Laws Income Tax
Abatement of pending assessments after search renders a subsequent regular scrutiny assessment without jurisdiction and non-est.
September 21, 2026   Case Laws Benami Property
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without concealment.
September 21, 2026   Case Laws Customs
Trade-remedial duty recovery survives levy expiry, but valid authorisations, product proof, and limitation restrict customs demands.
September 21, 2026   Case Laws Customs
Organic surface-active agent classification depends on cumulative Chapter Note requirements, placing water-insoluble alcohol ethoxylates under miscellaneous chemical products.
September 21, 2026   Case Laws Companies Law
Prosecution sanction orders must be supplied to accused, while validity and limitation objections await trial evidence.
September 21, 2026   Case Laws IBC
Fraudulent trading permits asset contribution where hypothecated machinery is secretly replaced with lower-value equipment without creditor consent.
September 21, 2026   Case Laws Indian Laws
Post-conviction compounding cannot reopen a final cheque dishonour conviction through inherent jurisdiction after a subsequent settlement.
September 19, 2026   Notifications Income Tax
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacement application forms.
September 19, 2026   Circulars Customs
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not selected.
September 19, 2026   Circulars Customs
Sea cargo manifest compliance requires timely electronic filing, with SCMTR implementation scheduled to govern cargo clearance at Cochin Port.
September 19, 2026   Case Laws GST
Advocate-Client Privilege Limits: GST investigations may examine counsel conduct while preserving unrelated client data confidentiality
September 19, 2026   Case Laws GST
Same-subject-matter bar under GST requires identical contravention, so distinct credit allegations proceed through statutory appeals.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

Income Tax

Revision u/s 264 - Exclusion of income declared under Income...

High Court Rules Commissioner Should Exclude Income Declared Under Income Declaration Scheme 2016 from Taxable Income.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax September 5, 2023 Case Laws HC
Revision u/s 264 - Exclusion of income declared under Income Declaration Scheme, 2016 ("IDS") - Petitioner having paid the tax and surcharge and the penalty with interest, amount of undisclosed income cannot be included in the income of the declarant/petitioner. Therefore, in our view, Commissioner should have exercised his power u/s 264 of the Act and decide the matter on merits. - HC
View Source View

Topics

Acts Income Tax
Next ➔