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
    July 11, 2026   Case Laws GST
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    July 11, 2026   Case Laws GST
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
    July 11, 2026   Case Laws GST
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    July 11, 2026   Case Laws GST
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case Laws GST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case Laws GST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case Laws GST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
    July 11, 2026   Case Laws Income Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
    July 11, 2026   Case Laws Income Tax
    Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
    July 11, 2026   Case Laws Income Tax
    Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
    July 11, 2026   Case Laws Income Tax
    Appellate enhancement cannot add a new source of income not examined in the original assessment.
    July 11, 2026   Case Laws Income Tax
    Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
    July 11, 2026   Case Laws Income Tax
    Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
    July 11, 2026   Case Laws Income Tax
    Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
    July 11, 2026   Case Laws Income Tax
    Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
    July 11, 2026   Case Laws Income Tax
    Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
    July 11, 2026   Case Laws Income Tax
    Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
    July 11, 2026   Case Laws Income Tax
    Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
    July 11, 2026   Case Laws Income Tax
    Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
    July 11, 2026   Case Laws Benami Property
    Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
❮
❯
❯❯
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
July 11, 2026   Case Laws GST
Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
July 11, 2026   Case Laws GST
Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classification.
July 11, 2026   Case Laws GST
Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
July 11, 2026   Case Laws GST
Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
July 11, 2026   Case Laws GST
Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
July 11, 2026   Case Laws GST
Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
July 11, 2026   Case Laws GST
Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
July 11, 2026   Case Laws Income Tax
Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
July 11, 2026   Case Laws Income Tax
Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
July 11, 2026   Case Laws Income Tax
Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
July 11, 2026   Case Laws Income Tax
Appellate enhancement cannot add a new source of income not examined in the original assessment.
July 11, 2026   Case Laws Income Tax
Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
July 11, 2026   Case Laws Income Tax
Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
July 11, 2026   Case Laws Income Tax
Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
July 11, 2026   Case Laws Income Tax
Business expenditure on margin shortfall charges and borrowed-fund interest allowed; LIC commission deduction remained partly restricted
July 11, 2026   Case Laws Income Tax
Mandatory reassessment notice under section 143(2) required when return under section 148 is acted upon.
July 11, 2026   Case Laws Income Tax
Charitable hospital registration: medical relief remains charitable, IPF scheme breach and retrospective cancellation were unsustainable.
July 11, 2026   Case Laws Income Tax
Final assessment orders must conform to binding directions; non-compliant order quashed and remaining issues left open.
July 11, 2026   Case Laws Income Tax
Development rights under redevelopment agreement taxed as capital gains; residuary income head rejected, with bond exemption allowed.
July 11, 2026   Case Laws Benami Property
Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2013 › April, 2013 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Power u/s 254(2) cannot be exercised unless and until grave...

Section 254(2) requires a clear factual or legal error causing injustice for authority to intervene.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax April 4, 2013 Case Laws AT
Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to the assessee. - AT
View Source View

Topics

Acts Income Tax
Next ➔