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
    October 16, 2025   Case Laws GST
    Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-f...
    October 16, 2025   Case Laws Income Tax
    Trust's interest-free secured loan to manager denies s.11 exemption; not charitable under s.2(15); s.13(1)(c) taxability upheld
    October 16, 2025   Case Laws Income Tax
    Assessee denied depreciation under s.32 for non-ownership of common infrastructure; refundable contributions amortised 5% annually as revenue
    October 16, 2025   Case Laws Income Tax
    Supervisory tax authority invalidates decisions by appellate officer made after June 18, 2018 for lack of jurisdiction
    October 16, 2025   Case Laws Income Tax
    Assessees retain statutory right to apply under amended Sections 245A-M; settlement applications between Feb 1-Mar 31, 2021 valid
    October 16, 2025   Case Laws Income Tax
    Cryptic refusal of stay on demand set aside; matter remitted for de novo, reasoned reconsideration within four weeks
    October 16, 2025   Case Laws Income Tax
    Sales of copyrighted software by non-residents are not "royalty" under Act or DTAA; section 195 TDS not attracted
    October 16, 2025   Case Laws Income Tax
    Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
    October 16, 2025   Case Laws Income Tax
    Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
    October 16, 2025   Case Laws Income Tax
    Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
    October 16, 2025   Case Laws Income Tax
    Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
    October 16, 2025   Case Laws Income Tax
    Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
    October 16, 2025   Case Laws Income Tax
    Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
    October 16, 2025   Case Laws Income Tax
    Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
    October 16, 2025   Case Laws Income Tax
    Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
    October 16, 2025   Case Laws Customs
    Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
    October 16, 2025   Case Laws Customs
    Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
    October 16, 2025   Case Laws Customs
    Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
    October 16, 2025   Case Laws Customs
    Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
    October 16, 2025   Case Laws IBC
    Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties
❮
❯
❯❯
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
October 16, 2025   Case Laws GST
Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-functions notification
October 16, 2025   Case Laws Income Tax
Trust's interest-free secured loan to manager denies s.11 exemption; not charitable under s.2(15); s.13(1)(c) taxability upheld
October 16, 2025   Case Laws Income Tax
Assessee denied depreciation under s.32 for non-ownership of common infrastructure; refundable contributions amortised 5% annually as revenue
October 16, 2025   Case Laws Income Tax
Supervisory tax authority invalidates decisions by appellate officer made after June 18, 2018 for lack of jurisdiction
October 16, 2025   Case Laws Income Tax
Assessees retain statutory right to apply under amended Sections 245A-M; settlement applications between Feb 1-Mar 31, 2021 valid
October 16, 2025   Case Laws Income Tax
Cryptic refusal of stay on demand set aside; matter remitted for de novo, reasoned reconsideration within four weeks
October 16, 2025   Case Laws Income Tax
Sales of copyrighted software by non-residents are not "royalty" under Act or DTAA; section 195 TDS not attracted
October 16, 2025   Case Laws Income Tax
Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
October 16, 2025   Case Laws Income Tax
Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
October 16, 2025   Case Laws Income Tax
Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
October 16, 2025   Case Laws Income Tax
Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
October 16, 2025   Case Laws Income Tax
Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
October 16, 2025   Case Laws Income Tax
Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
October 16, 2025   Case Laws Income Tax
Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
October 16, 2025   Case Laws Income Tax
Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
October 16, 2025   Case Laws Customs
Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
October 16, 2025   Case Laws Customs
Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
October 16, 2025   Case Laws Customs
Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
October 16, 2025   Case Laws Customs
Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statements
October 16, 2025   Case Laws IBC
Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Companies Law › 2025 › October, 2025 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Companies Law

The Ministry of Corporate Affairs extended the fee-free filing...

MCA extends fee-free filing period for DIR-3-KYC and DIR-3-KYC-WEB forms to 31 October 2025 (Gen Circular No.05/2025)

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Companies Law October 17, 2025 Circulars
The Ministry of Corporate Affairs extended the fee-free filing period for e-form DIR-3-KYC and web-form DIR-3-KYC-WEB until 31 October 2025 by General Circular No. 05/2025 dated 15 October 2025, continuing the prior circular dated 29 September 2025; the extension was issued with approval of the competent authority and communicated to the Director General of Corporate Affairs, regional directors, registrars of companies, and stakeholders.
View Source View

Topics

Acts Income Tax
Next ➔