Loading...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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
    Unregistered assignment deed may support substitution for collateral purpose, while validity objections remain open for final adjudication.
    April 3, 2026   Case Laws Money Laundering
    Proceeds of crime in demat shares upheld where bank records showed diversion of funds into share purchases.
    Writ against show cause notice may lie in exceptional cases; refusal to confirm seizure under FEMA must be respected.
    April 3, 2026   Case Laws Money Laundering
    Burden to prove lawful source of attached assets sustained; family-held properties remained unsubstantiated and attachment was upheld.
    Mutual fund sub-distributor service tax liability upheld; reverse charge, taxable consideration, extended limitation and penalties sustained.
    Trade policy relaxation for Maldives-bound essential commodities, with quota limits, port restrictions, and environmental compliance conditions.
    PAN correction forms and filing procedures prescribed for individuals and non-individuals, with mandatory document and Aadhaar requirements.
    SEZ-to-DTA relief window grants concessional customs duty for manufactured goods, subject to value-addition and export-linked limits.
    India-Mauritius CECPA tariff concessions updated through revised customs rates for specified goods.
    India-UAE CEPA customs concessions expanded with revised duty rates, quotas and vehicle-specific import entries.
    Re-import exemption for exported goods updated with risk-based treatment for eligible courier-mode imports.
    GAAR carve-out for pre-2017 investment transfers clarified under amended income-tax rules.
    Expedited EODC issuance drive under Advance Authorisation and EPCG extended to clear old pending cases and reduce compliance burden.
    Faceless assessment for SEZ-to-DTA Bills of Entry brings RMS routing while existing SEZ compliance remains unchanged.
    International transhipment of FCL and LCL cargo permitted from all ports and airports under streamlined Customs procedures.
    Export Commissionerate remains operational on holiday dates to ensure uninterrupted export cargo clearance and trade facilitation.
    Customs duty payment via payment aggregator expands digital options, adds UPI and broader internet banking access.
    International transhipment facilitation for FCL/LCL cargo from Bengaluru, with a nodal officer appointed for expedited customs processing.
    Alternate statutory remedy bars writ relief where GST appeal issues and missing record prevent proper judicial scrutiny.
    Section 75(7) limits GST adjudication to the show cause notice; inconsistent demand order was quashed and remanded.
❯❯
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:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Whether assessee entitled to exemption under section 10(26AAA):...

Domicile recognition for Sikkimese old settlers' tax exemption u/s10(26AAA), unexplained cash gifts and penalty deletion

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Income Tax January 15, 2026 Case Laws AT
Whether assessee entitled to exemption under section 10(26AAA): Tribunal applied Supreme Court ruling that excluding old settlers from definition of Sikkimese was arbitrary under Article 14 and noted retrospective legislative amendment recognizing domicile on or before 26.04.1975, holding old settlers are entitled to parity; exemption allowed. Whether unexplained cash credit under section 68 was gift from relative: Tribunal admitted additional bank and ledger evidence showing donor's creditworthiness and relationship, restored matter to AO for fresh decision. Whether penalty under section 271D for breach of section 269SS attracted: Tribunal found only book/journal entries and third-party cheque payments; penalty deleted. - ITAT

Topics

Acts Income Tax