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
    February 18, 2026   Case Laws Income Tax
    Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
    February 18, 2026   Case Laws Income Tax
    Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars l...
    February 18, 2026   Case Laws Income Tax
    Agency under tax law not established; no direct or indirect business connection with NRI partner, attribution rejected.
    February 18, 2026   Case Laws Income Tax
    Discretion to impose penalty for non-disclosure of foreign assets rests with the assessing officer; mandatory imposition rejected.
    February 18, 2026   Case Laws Income Tax
    Duty to decide appeals on merits: remand for de novo adjudication where appeal was dismissed in limine without merit.
    February 18, 2026   Case Laws Customs
    Confession of co-accused cannot constitute sole substantive proof; acquittal upheld where prior testimony was inadmissible.
    February 18, 2026   Case Laws Customs
    Transaction value as primary basis: rejection under CVR rules leads to sequential redetermination; provisional assessment precludes penal measures.
    February 18, 2026   Case Laws Customs
    Classification of threaded pipe fittings: apply GIR and HSN notes; material-specific HS headings determine tariff treatment.
    February 18, 2026   Case Laws Companies Law
    Issue estoppel precludes relitigation of identical issues in subsequent criminal complaints, leading to quashing of the later complaint.
    February 18, 2026   Case Laws IBC
    Insolvency law supremacy: municipal dues must be claimed in liquidation; sale purchasers not liable for pre sale statutory debts.
    February 18, 2026   Case Laws IBC
    Existence of debt and default governs Section 7 admission; threshold met and limitation extended by acknowledgement and COVID exclusion.
    February 18, 2026   Case Laws FEMA
    Admissibility of Customs Act statements in FEMA cases upheld where independent corroboration supports retracted confessions and enforcement findings.
    February 18, 2026   Case Laws Law of Competition
    Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation...
    February 18, 2026   Case Laws Money Laundering
    Provisional Attachment: attachment may target possessors of proceeds even if not accused, and such orders survive pending challenges.
    February 18, 2026   Case Laws Central Excise
    Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
    February 18, 2026   Case Laws GST
    Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
    February 18, 2026   Case Laws Indian Laws
    Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
    February 17, 2026   Notifications FEMA
    External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
    February 17, 2026   Notifications Customs
    Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.
    February 17, 2026   Circulars FEMA
    External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.
❮
❯
❯❯
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
February 18, 2026   Case Laws Income Tax
Depreciation on Goodwill recognised for slump-sale balancing figure; recompute depreciation using DVO asset values and allow intangible rates.
February 18, 2026   Case Laws Income Tax
Time Relevance of Expense: commission deductible when incurred; restructuring transfers, lease obligations upheld; unenforceable sale agreement bars loss claim.
February 18, 2026   Case Laws Income Tax
Agency under tax law not established; no direct or indirect business connection with NRI partner, attribution rejected.
February 18, 2026   Case Laws Income Tax
Discretion to impose penalty for non-disclosure of foreign assets rests with the assessing officer; mandatory imposition rejected.
February 18, 2026   Case Laws Income Tax
Duty to decide appeals on merits: remand for de novo adjudication where appeal was dismissed in limine without merit.
February 18, 2026   Case Laws Customs
Confession of co-accused cannot constitute sole substantive proof; acquittal upheld where prior testimony was inadmissible.
February 18, 2026   Case Laws Customs
Transaction value as primary basis: rejection under CVR rules leads to sequential redetermination; provisional assessment precludes penal measures.
February 18, 2026   Case Laws Customs
Classification of threaded pipe fittings: apply GIR and HSN notes; material-specific HS headings determine tariff treatment.
February 18, 2026   Case Laws Companies Law
Issue estoppel precludes relitigation of identical issues in subsequent criminal complaints, leading to quashing of the later complaint.
February 18, 2026   Case Laws IBC
Insolvency law supremacy: municipal dues must be claimed in liquidation; sale purchasers not liable for pre sale statutory debts.
February 18, 2026   Case Laws IBC
Existence of debt and default governs Section 7 admission; threshold met and limitation extended by acknowledgement and COVID exclusion.
February 18, 2026   Case Laws FEMA
Admissibility of Customs Act statements in FEMA cases upheld where independent corroboration supports retracted confessions and enforcement findings.
February 18, 2026   Case Laws Law of Competition
Abuse of dominant position allegations against an exchange found not prima facie; regulator reliance on sectoral expertise upheld and no investigation directed.
February 18, 2026   Case Laws Money Laundering
Provisional Attachment: attachment may target possessors of proceeds even if not accused, and such orders survive pending challenges.
February 18, 2026   Case Laws Central Excise
Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.
February 18, 2026   Case Laws GST
Exclusion of the first day in month computation preserves validity of show cause notices within the statutory three month requirement.
February 18, 2026   Case Laws Indian Laws
Vicarious liability in corporate prosecutions: directors cannot alone seek quashment of company-originated cheque dishonour proceedings.
February 17, 2026   Notifications FEMA
External Commercial Borrowing amended to tighten end use restrictions, maturity, security, reporting and conversion rules.
February 17, 2026   Notifications Customs
Tariff Value Fixation: substitution of tables fixing import valuation rates for edible oils, metals and areca nut effective immediately.
February 17, 2026   Circulars FEMA
External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Income Tax › 2026 › January, 2026 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

Whether consideration for ancillary support services connected...

Income tax treatment of ancillary support services for software licenses under IndiaSingapore DTAA found not to be FTS, relief granted

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax January 28, 2026 Case Laws AT
Whether consideration for ancillary support services connected to software license distribution constitutes Fee for Technical Services under the IndiaSingapore DTAA. The tribunal found the services were ancillary and subsidiary to software sales, including maintenance and technical support obligations under the parties' licence and partner agreements, and thus not characterisable as FTS or as "make available" independent services; consequence: the assessing officer/TPA/DRP findings treating the receipts as FTS were not justified and were disallowed to that extent.
View Source View

Topics

Acts Income Tax
Next ➔