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 26, 2026   Case Laws GST
    Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
    February 26, 2026   Case Laws GST
    Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
    February 26, 2026   Case Laws GST
    Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejec...
    February 26, 2026   Case Laws GST
    Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.
    February 26, 2026   Case Laws GST
    Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.
    February 26, 2026   Case Laws GST
    Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
    February 26, 2026   Case Laws GST
    Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.
    February 26, 2026   Case Laws GST
    Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
    February 26, 2026   Case Laws GST
    Mixed supply characterization for bundled printing consumables - treated as mixed, continuous supply; time and value follow invoice/per-click terms.
    February 26, 2026   Case Laws Income Tax
    Personal information of an assessee is ordinarily exempt under RTI unless larger public interest compels disclosure.
    February 26, 2026   Case Laws Income Tax
    Voluntary Admission of Income: a taxpayer's declared income in a filed return cannot be reduced by the Assessing Officer on scrutiny.
    February 26, 2026   Case Laws Income Tax
    Withholding Tax Certificate: authority ordered to reissue at a lower rate and permit return filing subject to CBDT scrutiny.
    February 26, 2026   Case Laws Income Tax
    Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
    February 26, 2026   Case Laws Income Tax
    Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
    February 26, 2026   Case Laws Income Tax
    Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
    February 26, 2026   Case Laws Income Tax
    Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
    February 26, 2026   Case Laws Income Tax
    Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
    February 26, 2026   Case Laws Income Tax
    Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
    February 26, 2026   Case Laws Income Tax
    Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
    February 26, 2026   Case Laws Income Tax
    Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.
❮
❯
❯❯
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 26, 2026   Case Laws GST
Reconciliation Requirement: remand for fresh adjudication subject to pre-deposit and conditional lifting of bank attachment.
February 26, 2026   Case Laws GST
Reverse Charge Mechanism and ITC reversal require fresh adjudication to assess repeal impact and conditional relief.
February 26, 2026   Case Laws GST
Interest on Wrongful Input Tax Credit is mandatory where excess transitional credit was retained and later reversed, and related objections were rejected.
February 26, 2026   Case Laws GST
Blocking of electronic credit ledger requires written reasons, a show cause process and a hearing before a speaking order is issued.
February 26, 2026   Case Laws GST
Overlap of tax assessments requires remand for fresh adjudication; taxpayers must particularize and substantiate pre GST transactions.
February 26, 2026   Case Laws GST
Tariff classification: paddle wheel aerators treated as residual machines, not agricultural machinery, affecting GST treatment.
February 26, 2026   Case Laws GST
Advance Payment as Consideration: GST liability arises on receipt of advance unless an earlier invoice is issued.
February 26, 2026   Case Laws GST
Characterisation of supply by place of preparation: retail prepared food is restaurant service (no ITC); B2B ice cream is goods with ITC.
February 26, 2026   Case Laws GST
Mixed supply characterization for bundled printing consumables - treated as mixed, continuous supply; time and value follow invoice/per-click terms.
February 26, 2026   Case Laws Income Tax
Personal information of an assessee is ordinarily exempt under RTI unless larger public interest compels disclosure.
February 26, 2026   Case Laws Income Tax
Voluntary Admission of Income: a taxpayer's declared income in a filed return cannot be reduced by the Assessing Officer on scrutiny.
February 26, 2026   Case Laws Income Tax
Withholding Tax Certificate: authority ordered to reissue at a lower rate and permit return filing subject to CBDT scrutiny.
February 26, 2026   Case Laws Income Tax
Disallowance of interest to scheduled/cooperative banks upheld where unpaid by the return filing due date, favouring revenue.
February 26, 2026   Case Laws Income Tax
Omission of statutory provision prevents TPO reference for ALP; consequent adjustments invalid and revenue appeal dismissed.
February 26, 2026   Case Laws Income Tax
Updated Return Timing permits claiming charitable exemption when filed within the belated-return period; precedent supports allowance.
February 26, 2026   Case Laws Income Tax
Manufacture qualification under Section 80IC upheld for unit converting electrical steel into laminations, deduction allowed.
February 26, 2026   Case Laws Income Tax
Reassessment notice validity: extended notices without prescribed conditions or pre-reopening consultation are invalid and quashed.
February 26, 2026   Case Laws Income Tax
Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assessment.
February 26, 2026   Case Laws Income Tax
Limitation under Section 153: period lost during handover of books is excluded; assessment beyond extended deadline is time-barred.
February 26, 2026   Case Laws Income Tax
Section 269SS cash receipt rule: recorded sale consideration and absent AO satisfaction or limitation can negate penalty under Section 271D.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

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

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Income Tax

A common satisfaction note recorded under section 153C for...

Separate satisfaction under section 153C required for each assessment year; consolidated note invalidates jurisdiction and quashes assessments.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Income Tax March 25, 2026 Case Laws AT
A common satisfaction note recorded under section 153C for multiple assessment years was held to be legally unsustainable. The Tribunal, following co-ordinate bench authority, accepted that satisfaction must be recorded separately for each assessment year because a consolidated note defeats valid assumption of jurisdiction. On that basis, the assessments for the relevant years were quashed.
View Source View

Topics

Acts Income Tax
Next ➔