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 6, 2026   CircularsIBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   CircularsIBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...
    June 6, 2026   CircularsIBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case LawsGST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    June 6, 2026   Case LawsGST
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    June 6, 2026   Case LawsIncome Tax
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    June 6, 2026   Case LawsGST
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    June 6, 2026   Case LawsGST
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
    June 6, 2026   Case LawsGST
    GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
    June 6, 2026   Case LawsGST
    GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
    June 6, 2026   Case LawsGST
    Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
    June 6, 2026   Case LawsGST
    Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
    June 6, 2026   Case LawsGST
    Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
    June 6, 2026   Case LawsGST
    Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
    June 6, 2026   Case LawsIncome Tax
    Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
    June 6, 2026   Case LawsIncome Tax
    Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
    June 6, 2026   Case LawsIncome Tax
    Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
    June 6, 2026   Case LawsIncome Tax
    Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
    June 6, 2026   Case LawsIncome Tax
    Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.
    June 6, 2026   Case LawsIncome Tax
    Defective penalty notice and genuine sale transaction defeat section 271D cash receipt penalty before ITAT.
❮
❯
❯❯
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 6, 2026   Circulars IBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   Circulars IBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the threshold.
    June 6, 2026   Circulars IBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case Laws GST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    June 6, 2026   Case Laws GST
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    June 6, 2026   Case Laws Income Tax
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    June 6, 2026   Case Laws GST
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
    June 6, 2026   Case Laws GST
    Defective arrest memo and unlawful transit remand vitiate detention, while reasons to believe need not be served.
    June 6, 2026   Case Laws GST
    GST arrest safeguards and mechanical remand: clubbing unrelated allegations and non-supply of arrest grounds made custody illegal.
    June 6, 2026   Case Laws GST
    GST assessments on seigniorage fees were remitted for fresh adjudication, with taxability left open pending final ruling.
    June 6, 2026   Case Laws GST
    Reasoned GST adjudication requires consideration of the reply and proper notice before confirming demand in writing
    June 6, 2026   Case Laws GST
    Natural justice breach in transitional credit rejection leads to quashing and remand for fresh hearing
    June 6, 2026   Case Laws GST
    Post-GST real estate anti-profiteering: no commensurate price reduction where the project and buyer transaction were entirely after GST.
    June 6, 2026   Case Laws GST
    Intermediary services test failed for group procurement hub, making the services taxable import and defeating refund claims.
    June 6, 2026   Case Laws Income Tax
    Reimbursement under Production Sharing Contract does not escape TDS without item-wise support and section 195 determination
    June 6, 2026   Case Laws Income Tax
    Section 56(2)(viib) CCPS premium addition deleted where scheme-based valuation and compliant funding showed no unaccounted money.
    June 6, 2026   Case Laws Income Tax
    Weighted deduction for research and development confined to approved spend, while unapproved expenditure remained deductible as business expense
    June 6, 2026   Case Laws Income Tax
    Documentary proof of share transactions defeats penny stock-based additions absent specific evidence or cross-examination
    June 6, 2026   Case Laws Income Tax
    Transfer pricing on CCD interest: recharacterisation as equity rejected, and the nil arm's length adjustment deleted.
    June 6, 2026   Case Laws Income Tax
    Defective penalty notice and genuine sale transaction defeat section 271D cash receipt penalty before ITAT.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      The HC upheld that LTCG exempt u/s 10(38) should be included in...

      Exempt long-term capital gains taxable for MAT but not regular income if not in book profits.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxDecember 26, 2024Case LawsHC
      The HC upheld that LTCG exempt u/s 10(38) should be included in book profits for MAT computation u/s 115JB. However, proviso to s.10(38) cannot be read to include exempt LTCG in normal income if not included in book profits. The CIT(A) and ITAT rightly rejected Revenue's contention.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔