Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
    April 25, 2026   Case Laws Income Tax
    Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
    April 25, 2026   Case Laws Income Tax
    Transfer pricing adjustments: pass-through costs, working capital relief, DRP binding directions, and foreign tax credit verification.
    April 25, 2026   Case Laws Income Tax
    Mechanical approval under section 153D invalidates search assessments where the approving authority fails to apply independent mind.
    April 25, 2026   Case Laws Income Tax
    Section 153C jurisdiction fails where third-party loose papers and digital traces do not establish a credible nexus with the assessee.
    April 25, 2026   Case Laws Income Tax
    Depreciation on land conversion charges denied, but penalty deleted because the underlying tax claim was fully disclosed and debatable.
    April 25, 2026   Case Laws Income Tax
    RERA compensation for extinguishment of property rights treated as long-term capital gains, not income from other sources.
    April 25, 2026   Case Laws Income Tax
    Charitable trust registration cannot be denied solely for limited initial activity where the objects and deed show public charitable purpose.
    April 25, 2026   Case Laws Income Tax
    APA-based transfer pricing, MAT book profit review, and consequential interest recomputation were sent back for fresh consideration.
    April 25, 2026   Case Laws Income Tax
    Project completion method: promotional expenses stay revenue, while direct project costs must be capitalised in work-in-progress.
    April 25, 2026   Case Laws Income Tax
    Transfer pricing comparables excluded for turnover and functional mismatch; foreign currency receivables benchmarked to LIBOR plus spread.
    April 25, 2026   Case Laws Income Tax
    Aggregated TNMM applies to management charges, while delayed receivables interest must be recomputed using average LIBOR.
    April 24, 2026   Case Laws Income Tax
    Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
    April 24, 2026   Case Laws Income Tax
    Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
    April 24, 2026   Case Laws Income Tax
    Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
    April 24, 2026   Case Laws Income Tax
    Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
    April 24, 2026   Case Laws Income Tax
    Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
    April 24, 2026   Case Laws Income Tax
    Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
    April 24, 2026   Case Laws Income Tax
    CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
    April 24, 2026   Case Laws Income Tax
    Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
    April 24, 2026   Case Laws Income Tax
    TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.
❮
❯
❯❯
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
All › Income Tax
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
April 25, 2026   Case Laws Income Tax
Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
April 25, 2026   Case Laws Income Tax
Transfer pricing adjustments: pass-through costs, working capital relief, DRP binding directions, and foreign tax credit verification.
April 25, 2026   Case Laws Income Tax
Mechanical approval under section 153D invalidates search assessments where the approving authority fails to apply independent mind.
April 25, 2026   Case Laws Income Tax
Section 153C jurisdiction fails where third-party loose papers and digital traces do not establish a credible nexus with the assessee.
April 25, 2026   Case Laws Income Tax
Depreciation on land conversion charges denied, but penalty deleted because the underlying tax claim was fully disclosed and debatable.
April 25, 2026   Case Laws Income Tax
RERA compensation for extinguishment of property rights treated as long-term capital gains, not income from other sources.
April 25, 2026   Case Laws Income Tax
Charitable trust registration cannot be denied solely for limited initial activity where the objects and deed show public charitable purpose.
April 25, 2026   Case Laws Income Tax
APA-based transfer pricing, MAT book profit review, and consequential interest recomputation were sent back for fresh consideration.
April 25, 2026   Case Laws Income Tax
Project completion method: promotional expenses stay revenue, while direct project costs must be capitalised in work-in-progress.
April 25, 2026   Case Laws Income Tax
Transfer pricing comparables excluded for turnover and functional mismatch; foreign currency receivables benchmarked to LIBOR plus spread.
April 25, 2026   Case Laws Income Tax
Aggregated TNMM applies to management charges, while delayed receivables interest must be recomputed using average LIBOR.
April 24, 2026   Case Laws Income Tax
Condonation of delay in Form 10 allowed where refusal would cause grave hardship and no benefit arose from the delay.
April 24, 2026   Case Laws Income Tax
Charitable trust registration cancellation survives where notice was specific, but it operates prospectively only from cancellation.
April 24, 2026   Case Laws Income Tax
Trade advances in regular business dealings fall outside deemed dividend treatment under section 2(22)(e).
April 24, 2026   Case Laws Income Tax
Section 87A rebate confined to normal-rate income; special-rate capital gains tax excluded in mixed-income cases.
April 24, 2026   Case Laws Income Tax
Integrated business model accepted for transfer pricing, with entity-level TNMM applied instead of separate segment benchmarking.
April 24, 2026   Case Laws Income Tax
Notional valuation cannot justify export sales addition when declared exports are genuine and no extra consideration is proved.
April 24, 2026   Case Laws Income Tax
CSR donations can still qualify for section 80G relief; receivables adjustment and other issues were remanded.
April 24, 2026   Case Laws Income Tax
Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocation.
April 24, 2026   Case Laws Income Tax
TNMM accepted for intra-group services and SAP costs, while provident fund disallowance under employee contribution was sustained.

Highlights

All › Income Tax
Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Topics

Acts Income Tax
Next ➔