Just a moment...

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 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
  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.
RelevanceDefaultDate
    Advance ruling scope limited: documentary sufficiency for SEZ authorised operations falls outside section 97 jurisdiction.
    Tariff classification of AAC bricks turns on ceramic character, with heading 6810 preferred over tariff item 69041000.
    Input tax credit allowed for concrete VCV tower treated as structural support of plant and machinery, not blocked civil construction.
    Transfer pricing adjustment: Bright Line Test rejected, royalty issues treated as covered, and comparable exclusion found factual.
    Stamp duty valuation governed reassessment limitation, and the extended period applied because the petitioner's share crossed the threshold.
    Reassessment limitation upheld where response time was excluded under section 149 and survey material qualified as an asset.
    Peak credit, TDS disallowance and work-in-progress adjustments shaped the tribunal's tax rulings on business receipts.
    Treaty benefit for separate capital gains sources allowed; DTAA-exempt share gains cannot be forced into Act-based loss set-off.
    TNMM transfer pricing principles reshape comparables, working capital, royalty, services and receivables adjustments in a mixed ITAT ruling.
    Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
    Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
    Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
    Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
❯❯
MaximizeMaximizeMaximize
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 SummariesHide All Summaries

    Highlights

    Back

    All Highlights

    Showing Results for :
    Reset Filters
      No Records Found

      Highlights

      Back

      All Highlights

      whatsappJoin Channel
      Showing Results for : Reset Filters

      The Tribunal accepted the re-investigation report on...

      Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.

      Contents
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      GSTMay 18, 2026Case LawsAT
      The Tribunal accepted the re-investigation report on anti-profiteering, holding that the respondent had failed to commensurately pass on the input tax credit benefit and had thereby contravened the anti-profiteering obligation. It relied on the quantified balance worked out after crediting benefits already passed to home-buyers and directed return of the remaining profiteered amount with interest at 18% from the date of collection until repayment. Separately, it held that the applicant's grievance over interest on money retained after cancellation of allotment arose from a different dispute already pursued before the RERA forum and fell outside the statutory scope of anti-profiteering proceedings, leaving that claim to the appropriate forum.

      Topics

      ActsIncome Tax