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 characters0/2000
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.
RelevanceDefaultDate
    April 8, 2026   Case LawsIncome Tax
    Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
    April 8, 2026   Case LawsIncome Tax
    Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
    April 8, 2026   Case LawsIncome Tax
    Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
    April 8, 2026   Case LawsIncome Tax
    Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
    April 8, 2026   Case LawsIncome Tax
    Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
    April 8, 2026   Case LawsIncome Tax
    Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
    April 8, 2026   Case LawsIncome Tax
    Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
    April 8, 2026   Case LawsIncome Tax
    Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
    April 8, 2026   Case LawsIncome Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case LawsIncome Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case LawsIncome Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
    April 8, 2026   Case LawsIncome Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case LawsIncome Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
    April 8, 2026   Case LawsCustoms
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case LawsCustoms
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case LawsCustoms
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case LawsCustoms
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
    April 8, 2026   Case LawsCustoms
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
    April 8, 2026   Case LawsIBC
    Moratorium protection over leased premises bars lessor from recovering possession while the corporate debtor remains in possession.
    April 8, 2026   Case LawsIBC
    Limitation for CIRP based on DRT recovery certificate was not defeated by absence of a separately stated default date.
❮
❯
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries
    April 8, 2026   Case Laws Income Tax
    Search-related reassessment limitation: HC holds the search assessment year counts in the ten-year block, making the notice time-barred.
    April 8, 2026   Case Laws Income Tax
    Condonation of delay in filing Form 10B must be decided on the delay explanation alone, not unrelated registration issues.
    April 8, 2026   Case Laws Income Tax
    Coordinated investigation and incriminating material: transfer upheld, but section 153A notice quashed and reassessment held time barred.
    April 8, 2026   Case Laws Income Tax
    Section 263 revision fails where the AO made adequate enquiry and adopted one of two plausible views.
    April 8, 2026   Case Laws Income Tax
    Taxability of contractual receipts follows the accounting method and Form 26AS reflection, ITAT upholds addition.
    April 8, 2026   Case Laws Income Tax
    Penalty for non-compliance with notice set aside where adjournments were sought and details were later furnished in scrutiny assessment.
    April 8, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded after remand failure, with arm's length price adjustment recomputed for software services.
    April 8, 2026   Case Laws Income Tax
    Arm's length pricing of captive power transfers: industrial tariff accepted as the benchmark, and the transfer pricing adjustment was deleted.
    April 8, 2026   Case Laws Income Tax
    Plausible explanation for offering income and paying tax led ITAT to delete penalty for alleged cash receipts.
    April 8, 2026   Case Laws Income Tax
    Real income and tax credit principles led to deletion of expense disallowance and verification of self-assessment tax credit.
    April 8, 2026   Case Laws Income Tax
    Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examination.
    April 8, 2026   Case Laws Income Tax
    Embedded profit in on-money receipts taxed at 10%, with income recognised on sale deed execution, not cash receipt.
    April 8, 2026   Case Laws Income Tax
    Surcharge on private discretionary trusts: ITAT applies Finance Act slab rates and accepts 15% surcharge instead of 25%.
    April 8, 2026   Case Laws Customs
    Provisional release conditions: bank guarantee for seized goods held arbitrary, while appeal maintainability was upheld.
    April 8, 2026   Case Laws Customs
    Ore-to-concentrate conversion defeats CVD exemption where imported manganese has undergone washing, waste removal and sizing.
    April 8, 2026   Case Laws Customs
    Refund claims filed before final settlement of an exemption dispute are premature and may be rejected.
    April 8, 2026   Case Laws Customs
    FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof.
    April 8, 2026   Case Laws Customs
    Customs Broker due diligence obligations narrowly construed; revocation and penalty set aside for lack of proof of regulatory breach.
    April 8, 2026   Case Laws IBC
    Moratorium protection over leased premises bars lessor from recovering possession while the corporate debtor remains in possession.
    April 8, 2026   Case Laws IBC
    Limitation for CIRP based on DRT recovery certificate was not defeated by absence of a separately stated default date.

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

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

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters
      Income Tax

      The due date for issuance of TDS certificates under section 203...

      TDS certificate deadline extended for portal-related hardship, and certificates issued within the extended period are treated as timely.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Print Options

      Income TaxMarch 27, 2026Circulars
      The due date for issuance of TDS certificates under section 203 read with rule 31 has been extended for the quarter ending 31 December 2025 because technical glitches on the e-filing portal caused genuine hardship for deductors. Certificates issued within the extended period up to 31 March 2026 are treated as issued within the prescribed time.
      View Source View

      Topics

      ActsIncome Tax
      Next ➔