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 1, 2026   Case LawsIncome Tax
    Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
    April 1, 2026   Case LawsIncome Tax
    Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
    April 1, 2026   Case LawsIncome Tax
    Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
    April 1, 2026   Case LawsIncome Tax
    Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
    April 1, 2026   Case LawsIncome Tax
    Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
    April 1, 2026   Case LawsIncome Tax
    Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
    April 1, 2026   Case LawsCustoms
    Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
    April 1, 2026   Case LawsCustoms
    Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
    April 1, 2026   Case LawsCustoms
    ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
    April 1, 2026   Case LawsCustoms
    Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
    April 1, 2026   Case LawsCustoms
    Concessional customs exemption for manufacturing inputs survives scrap and process loss when goods are intended for use in manufacture.
    April 1, 2026   Case LawsCompanies Law
    Company Court jurisdiction after winding-up and continuing fraud allegations can survive; ad interim stay refused on balance of convenience.
    April 1, 2026   Case LawsIBC
    CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.
    April 1, 2026   Case LawsIBC
    Non-speaking order and lack of reasons led to setting aside and remand for fresh reasoned consideration.
    April 1, 2026   Case LawsIBC
    Section 12A settlement drives release of Registry-held fixed deposit to the financial creditor after lien removal.
    April 1, 2026   Case LawsIBC
    Section 10A exclusion and pre-existing dispute standards applied to restore an insolvency claim under Section 9.
    April 1, 2026   Case LawsIBC
    Effective service of demand notice under insolvency law can be satisfied by MCA-recorded email service, with opportunity to prove compliance.
    April 1, 2026   Case LawsIBC
    Section 12A CIRP withdrawal before CoC constitution upheld; unadmitted claim alone does not create a right to object.
    April 1, 2026   Case LawsMoney Laundering
    PMLA anticipatory bail refused where evasive answers, false affidavits and obstructive conduct justified custodial interrogation.
    April 1, 2026   Case LawsService Tax
    Taxable value excludes reimbursements and separately sold goods; soil supply is not site formation service.
❮
❯
❯❯
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 1, 2026   Case Laws Income Tax
    Registration as a religious trust without disclosed material and hearing was set aside, with 12AB and 80G issues remanded.
    April 1, 2026   Case Laws Income Tax
    Mechanical sanction for reopening invalidates reassessment where approval under section 151 lacks independent application of mind.
    April 1, 2026   Case Laws Income Tax
    Revision under section 263 fails where DPCO liability is an ascertained liability and the tax view is plausible.
    April 1, 2026   Case Laws Income Tax
    Political donation deduction denied for accommodation entries, and statutory deduction ceiling under section 80C was exceeded.
    April 1, 2026   Case Laws Income Tax
    Corroborated agreement to sell sustains addition, but cash consideration in completed sale deed falls outside section 269SS penalty
    April 1, 2026   Case Laws Income Tax
    Inchoate agreement to sell cannot prove on-money receipts; Tribunal deleted additions and consequential penalty.
    April 1, 2026   Case Laws Customs
    Customs refund interest turns on departmental delay in re-assessment and the statutory refund timeline.
    April 1, 2026   Case Laws Customs
    Custodian liability for pilferage requires proof of tampering or substitution while goods remain in custody; demand and penalties set aside.
    April 1, 2026   Case Laws Customs
    ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion.
    April 1, 2026   Case Laws Customs
    Shipping bill conversion and drawback amendment upheld where Board circular time limit was not statutory.
    April 1, 2026   Case Laws Customs
    Concessional customs exemption for manufacturing inputs survives scrap and process loss when goods are intended for use in manufacture.
    April 1, 2026   Case Laws Companies Law
    Company Court jurisdiction after winding-up and continuing fraud allegations can survive; ad interim stay refused on balance of convenience.
    April 1, 2026   Case Laws IBC
    CIRP threshold and development rights in a real estate project must be assessed within the insolvency process, not through arbitration.
    April 1, 2026   Case Laws IBC
    Non-speaking order and lack of reasons led to setting aside and remand for fresh reasoned consideration.
    April 1, 2026   Case Laws IBC
    Section 12A settlement drives release of Registry-held fixed deposit to the financial creditor after lien removal.
    April 1, 2026   Case Laws IBC
    Section 10A exclusion and pre-existing dispute standards applied to restore an insolvency claim under Section 9.
    April 1, 2026   Case Laws IBC
    Effective service of demand notice under insolvency law can be satisfied by MCA-recorded email service, with opportunity to prove compliance.
    April 1, 2026   Case Laws IBC
    Section 12A CIRP withdrawal before CoC constitution upheld; unadmitted claim alone does not create a right to object.
    April 1, 2026   Case Laws Money Laundering
    PMLA anticipatory bail refused where evasive answers, false affidavits and obstructive conduct justified custodial interrogation.
    April 1, 2026   Case Laws Service Tax
    Taxable value excludes reimbursements and separately sold goods; soil supply is not site formation service.

    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 ➔