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
    August 7, 2026   Case Laws Customs
    Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
    August 7, 2026   Case Laws Customs
    Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
    August 7, 2026   Case Laws Customs
    Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
    August 7, 2026   Case Laws Customs
    Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot...
    August 7, 2026   Case Laws Customs
    Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
    August 7, 2026   Case Laws Customs
    Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
    August 7, 2026   Case Laws Customs
    Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties ...
    August 7, 2026   Case Laws Customs
    Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
    August 7, 2026   Case Laws IBC
    Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
    August 7, 2026   Case Laws IBC
    Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal interv...
    August 7, 2026   Case Laws Money Laundering
    Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
    August 7, 2026   Case Laws Service Tax
    Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.
    August 7, 2026   Case Laws Indian Laws
    Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
    August 6, 2026   Notifications DGFT
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    August 6, 2026   Notifications DGFT
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and contr...
    August 6, 2026   Circulars DGFT
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obliga...
    August 6, 2026   Circulars DGFT
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
    August 6, 2026   Circulars FEMA
    Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
    August 6, 2026   Case Laws GST
    GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
    August 6, 2026   Case Laws GST
    GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.
❮
❯
❯❯
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
August 7, 2026   Case Laws Customs
Provisional release representations require a hearing and reasoned decision, while the merits of seizure remain open.
August 7, 2026   Case Laws Customs
Customs transaction value rejection requires cogent proof of undervaluation; unsupported evidence cannot sustain duty demands or penalties.
August 7, 2026   Case Laws Customs
Reliability of delayed sample re-testing: contemporaneous iron ore evidence supported export duty and cess exemption for qualifying fines.
August 7, 2026   Case Laws Customs
Transaction-value rejection requires importer-specific admissible evidence; unsupported third-party material and unexplained residual valuation cannot establish under-invoicing.
August 7, 2026   Case Laws Customs
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spares.
August 7, 2026   Case Laws Customs
Transferable DFIA licences: intact licences and unproved importer fraud prevented customs duty demand and extended limitation.
August 7, 2026   Case Laws Customs
Country-of-origin misdeclaration requires authenticated proof; unsupported foreign intelligence cannot sustain confiscation, and unnotified penalties fail.
August 7, 2026   Case Laws Customs
Vegetable extract classification covers botanical extracts with inert carriers where drying and bulk pharmaceutical supply do not create a medicament.
August 7, 2026   Case Laws IBC
Insolvency jurisdiction supports directions requiring suspended management to help identify and recover a corporate debtor's leased assets.
August 7, 2026   Case Laws IBC
Committee of Creditors' commercial wisdom governs Interim Resolution Professional replacement unless exceptional circumstances justify tribunal intervention.
August 7, 2026   Case Laws Money Laundering
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental interests.
August 7, 2026   Case Laws Service Tax
Composite turnkey ATM contracts cannot be artificially split for service tax without statutory charging and valuation authority.
August 7, 2026   Case Laws Indian Laws
Article 32 FIR quashing requires exceptional grounds, while distinct cyber-fraud transactions may sustain separate FIRs and investigations.
August 6, 2026   Notifications DGFT
Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
August 6, 2026   Notifications DGFT
Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and controlled return logistics.
August 6, 2026   Circulars DGFT
Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obligations on exporters.
August 6, 2026   Circulars DGFT
Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
August 6, 2026   Circulars FEMA
Export-focused inventory e-commerce gains an FDI policy exemption for Indian-made goods, subject to foreign trade and exchange rules.
August 6, 2026   Case Laws GST
GST arrest safeguards require recorded necessity and credible material; alleged online gaming tax evasion arrest was upheld.
August 6, 2026   Case Laws GST
GST search procedures require de-sealing in the taxpayer's presence and any further search to follow statutory rules.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was...

Tribunal Supports Assessee on TDS Disallowance; Rejects Excess Dividend Distribution Tax Refund Claim.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax March 14, 2024 Case Laws AT
TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was deducted but the section 194IB was mentioned wrongly instead of section 194I(b) - The Tribunal ruled in favor of the assessee regarding the disallowance under section 40(a)(ia) of the Act, finding that tax had indeed been deducted at source on rental expenditure. However, the claim for a refund of excess DDT was dismissed based on legal precedent.
View Source View

Topics

Acts Income Tax
Next ➔