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 characters0/2000
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.
RelevanceDefaultDate
    June 17, 2026   Case LawsGST
    GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
    June 17, 2026   Case LawsGST
    Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.
    June 17, 2026   Case LawsGST
    Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.
    June 17, 2026   Case LawsIncome Tax
    Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.
    June 17, 2026   Case LawsIncome Tax
    Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails
    June 17, 2026   Case LawsIncome Tax
    Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
    June 17, 2026   Case LawsIncome Tax
    Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
    June 17, 2026   Case LawsIncome Tax
    Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
    June 17, 2026   Case LawsIncome Tax
    Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
    June 17, 2026   Case LawsIncome Tax
    Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
    June 17, 2026   Case LawsIncome Tax
    Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
    June 17, 2026   Case LawsIncome Tax
    Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
    June 17, 2026   Case LawsIncome Tax
    Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
    June 17, 2026   Case LawsIncome Tax
    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
    June 17, 2026   Case LawsIncome Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case LawsIncome Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case LawsIncome Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case LawsIncome Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case LawsCustoms
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case LawsCustoms
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    June 17, 2026   Case Laws GST
    GST show cause notice service after registration cancellation requires proper notice and personal hearing before ex parte assessment
    June 17, 2026   Case Laws GST
    Writ jurisdiction barred by efficacious alternate remedy where factual and legal disputes belonged in statutory appeal.
    June 17, 2026   Case Laws GST
    Composite GST assessment for multiple tax periods set aside; separate proceedings required for each assessment year.
    June 17, 2026   Case Laws Income Tax
    Secondment agreements control TDS treatment on expatriate salary reimbursements, and factual examination is required before disallowance.
    June 17, 2026   Case Laws Income Tax
    Reassessment cannot sustain addition on a new issue when the recorded reason for reopening fails
    June 17, 2026   Case Laws Income Tax
    Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedural.
    June 17, 2026   Case Laws Income Tax
    Make available requirement limits taxation of credit rating and surveillance receipts as technical service income.
    June 17, 2026   Case Laws Income Tax
    Broken period interest on NCD transfer retains interest character and is taxable as income from other sources.
    June 17, 2026   Case Laws Income Tax
    Nexus for interest deduction, deemed transfer of demat shares, and appellate entertainment of fresh tax claims upheld.
    June 17, 2026   Case Laws Income Tax
    Local authority exemption under section 10(20) survives an erroneous return claim; denial based on section 57 was deleted.
    June 17, 2026   Case Laws Income Tax
    Registered sale deed completes transfer for capital gains; same income taxed twice must be adjusted with consequential relief.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing on receivables, CSR-linked donation relief, and treaty refund claims were remanded or deleted in part.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing comparables, unearned revenue and forex loss additions were deleted; interest and fee were sent back for recomputation.
    June 17, 2026   Case Laws Income Tax
    Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot validate it.
    June 17, 2026   Case Laws Income Tax
    Foreign travel in Leave Fare Concession disqualifies exemption, exposing employers to TDS default and interest liability.
    June 17, 2026   Case Laws Income Tax
    Telescoping of commission income limited to income returned, while demonetisation cash deposits and tax credit were separately addressed
    June 17, 2026   Case Laws Income Tax
    Doctrine of relating back preserved charitable exemption when final registration on original application covered the relevant assessment year.
    June 17, 2026   Case Laws Income Tax
    Transfer pricing rectification and comparable margin corrections were sent back for fresh verification and reassessment.
    June 17, 2026   Case Laws Customs
    Customs valuation based on full transaction value upheld where supplementary invoices and off-book payments proved undervaluation
    June 17, 2026   Case Laws Customs
    Forum non conveniens bars merits hearing where a common adjudication order should go before a single bench.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Home› Highlights › Income Tax › 2024 › January, 2024 › This
      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      Accrual of income in India - royalty receipts for sale of...

      Supreme Court Decision Overrules Income Accrual Misinterpretation in Software Royalty Case.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxJanuary 4, 2024Case LawsAT
      Accrual of income in India - royalty receipts for sale of software - sale of the copyrighted article - AO has read and interpreted the clauses of the agreement wrongly and selectively - In view of the decision of supreme court, additions deleted - AT
      View Source View

      Topics

      ActsIncome Tax
      Next ➔