Loading...

⚠ ✕
❮ 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
    September 27, 2025   Case Laws Income Tax
    PCIT revision under Section 263 quashed; assessment upheld as not erroneous or prejudicial to revenue
    September 27, 2025   Case Laws Income Tax
    Tax authority's revisional order under section 263 set aside; section 44B claim and Article 8 DTAA exemption upheld
    September 27, 2025   Case Laws Income Tax
    Director's foreign salary upheld; tax assessments set aside for summary rejection of books lacking specific queries or reasons
    September 27, 2025   Case Laws Income Tax
    Appeal allowed: Notional interest addition deleted on 15% interest-free mobilization advances recovered; capitalised borrowing costs not taxable
    September 27, 2025   Case Laws Income Tax
    Depreciation on goodwill from amalgamation remitted for fresh consideration after missing documents; assessee granted fresh hearing and direction
    September 27, 2025   Case Laws Income Tax
    Assessment remitted to AO for de novo review of software expense, MTM forex loss and concession fee; secs 43AA, 43B
    September 27, 2025   Case Laws Income Tax
    Additions under s.153A and disallowances based solely on retracted s.132(4) statement struck down without corroboration
    September 27, 2025   Case Laws Central Excise
    Appeal allowed: Extended period under proviso to Section 11A(1) not invokable without specific allegation of dishonest intent
    September 27, 2025   Case Laws Customs
    Appeal held not maintainable under Instruction dated 02.11.2023: 'smuggled goods' not an exception to Rs.1 crore threshold
    September 27, 2025   Case Laws Customs
    Advance ruling on imported guide rails under Customs Tariff 8708 9900 upheld; appeal limited by s.28KA, s.28J, s.130E(b)
    September 27, 2025   Case Laws Customs
    Confiscation, redemption fine and penalty under Sections 111(b) and 112(b) set aside for lack of corroborative evidence
    September 27, 2025   Case Laws Customs
    Adjudication set aside and appeal remanded for fresh classification under tariff hierarchy and General Rules for Interpretation (GIR)
    September 27, 2025   Case Laws IBC
    Appeal dismissed after multiple bid extensions; failure to submit timely revised bid fatal under CIRP time limits
    September 27, 2025   Case Laws IBC
    Appeal dismissed; arbitral injunction not a statutory security under IBC, creditor remains unsecured and CoC adjustment upheld
    September 27, 2025   Case Laws IBC
    Appeal allowed; contempt order quashed after officials showed compliance, tendered apologies, non-compliance found inadvertent and coercive sanctions ...
    September 27, 2025   Case Laws FEMA
    Appeals allowed; Section 3(a) FEMA breach not proved, no admissible evidence of foreign remittance, penalties quashed
    September 27, 2025   Case Laws Money Laundering
    Provisional PMLA attachment is two-stage: ED can attach, confirmation under s.8 requires notice, hearing and reasoned order
    September 26, 2025   Notifications DGFT
    Govt requires APEDA registration of export contracts for specified Non-Basmati rice under Sections 3 & 5, FTP 2023
    September 26, 2025   Circulars GST
    Mandatory electronic filing and hearings for CGST Act appeals and revisions with staggered filing windows from 24.09.2025 to 30.06.2026
    September 26, 2025   Circulars Companies Law
    Ministry permits AGMs and EGMs by video or postal ballot until further orders; Companies Act, 2013 deadlines remain unchanged
❮
❯
❯❯
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 27, 2025   Case Laws Income Tax
PCIT revision under Section 263 quashed; assessment upheld as not erroneous or prejudicial to revenue
September 27, 2025   Case Laws Income Tax
Tax authority's revisional order under section 263 set aside; section 44B claim and Article 8 DTAA exemption upheld
September 27, 2025   Case Laws Income Tax
Director's foreign salary upheld; tax assessments set aside for summary rejection of books lacking specific queries or reasons
September 27, 2025   Case Laws Income Tax
Appeal allowed: Notional interest addition deleted on 15% interest-free mobilization advances recovered; capitalised borrowing costs not taxable
September 27, 2025   Case Laws Income Tax
Depreciation on goodwill from amalgamation remitted for fresh consideration after missing documents; assessee granted fresh hearing and direction
September 27, 2025   Case Laws Income Tax
Assessment remitted to AO for de novo review of software expense, MTM forex loss and concession fee; secs 43AA, 43B
September 27, 2025   Case Laws Income Tax
Additions under s.153A and disallowances based solely on retracted s.132(4) statement struck down without corroboration
September 27, 2025   Case Laws Central Excise
Appeal allowed: Extended period under proviso to Section 11A(1) not invokable without specific allegation of dishonest intent
September 27, 2025   Case Laws Customs
Appeal held not maintainable under Instruction dated 02.11.2023: 'smuggled goods' not an exception to Rs.1 crore threshold
September 27, 2025   Case Laws Customs
Advance ruling on imported guide rails under Customs Tariff 8708 9900 upheld; appeal limited by s.28KA, s.28J, s.130E(b)
September 27, 2025   Case Laws Customs
Confiscation, redemption fine and penalty under Sections 111(b) and 112(b) set aside for lack of corroborative evidence
September 27, 2025   Case Laws Customs
Adjudication set aside and appeal remanded for fresh classification under tariff hierarchy and General Rules for Interpretation (GIR)
September 27, 2025   Case Laws IBC
Appeal dismissed after multiple bid extensions; failure to submit timely revised bid fatal under CIRP time limits
September 27, 2025   Case Laws IBC
Appeal dismissed; arbitral injunction not a statutory security under IBC, creditor remains unsecured and CoC adjustment upheld
September 27, 2025   Case Laws IBC
Appeal allowed; contempt order quashed after officials showed compliance, tendered apologies, non-compliance found inadvertent and coercive sanctions withdrawn
September 27, 2025   Case Laws FEMA
Appeals allowed; Section 3(a) FEMA breach not proved, no admissible evidence of foreign remittance, penalties quashed
September 27, 2025   Case Laws Money Laundering
Provisional PMLA attachment is two-stage: ED can attach, confirmation under s.8 requires notice, hearing and reasoned order
September 26, 2025   Notifications DGFT
Govt requires APEDA registration of export contracts for specified Non-Basmati rice under Sections 3 & 5, FTP 2023
September 26, 2025   Circulars GST
Mandatory electronic filing and hearings for CGST Act appeals and revisions with staggered filing windows from 24.09.2025 to 30.06.2026
September 26, 2025   Circulars Companies Law
Ministry permits AGMs and EGMs by video or postal ballot until further orders; Companies Act, 2013 deadlines remain unchanged

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2025 › September, 2025 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

The HC, prima facie satisfied that systemic e-filing failures...

Interim relief extends s.44AB TAR due date to 31 Oct 2025; taxpayers allowed manual or email filing; s.119 invoked

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax September 26, 2025 Case Laws HC
The HC, prima facie satisfied that systemic e-filing failures and a substantial shortfall in tax audit report (TAR) filings risk widespread non-compliance, granted interim relief directing respondents to extend the statutory due date under s.44AB for furnishing TARs for AY 2025-26 from 30 Sept 2025 to 31 Oct 2025 for portal filings. The HC further directed respondents to expeditiously rectify e-filing technical glitches and, pending portal restoration, afford taxpayers liberty to furnish TARs manually or via e-mail to the jurisdictional officer. The order invokes the CBDT's powers under s.119 and is aimed at mitigating undue hardship and ensuring compliance.
View Source View

Topics

Acts Income Tax
Next ➔