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 ✕
🔎 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
    December 11, 2025   Case Laws Income Tax
    Tax additions on stock, s.43CA property sales and interest deductions deleted due to computation errors and correct valuation
    December 11, 2025   Case Laws Income Tax
    Amortization of premium on HTM government securities held as allowable revenue deduction for assessee-bank, revenue appeal dismissed
    December 11, 2025   Case Laws Income Tax
    Routine distributor held tested party; RPM over TNMM for AE imports, transfer pricing adjustment u/s92C deleted
    December 11, 2025   Case Laws Income Tax
    Dispatch date of ITR-V by Speed Post counts for 30-day e-verification, return deemed timely u/s139(1)
    December 11, 2025   Case Laws Income Tax
    Time-barred reassessment notice u/s 148 held invalid; wrong sanctioning authority, defect not curable u/s 292BB
    December 11, 2025   Case Laws Income Tax
    Education trust allowed exemption u/s 10(23C)(iiiad); additional claim validly accepted first time in appeal proceedings
    December 11, 2025   Case Laws Income Tax
    Penalty u/s 272A(1)(d) sustained only for main Section 142(1) notice; reminder notice penalties deleted
    December 11, 2025   Case Laws Income Tax
    PCIT's section 263 revision upheld; AO must reconsider short-term securities gains as possible business income
    December 11, 2025   Case Laws Income Tax
    Addition u/s 69A r/w 115BBE on partners' capital deleted; s.68 source-of-source rule not retrospective for AY 2017-18
    December 10, 2025   Case Laws Income Tax
    Car bought in shareholder's name not deemed dividend u/s 2(22)(e) when used solely for company business
    December 10, 2025   Case Laws Income Tax
    CBDT circulars clarified: PCIT alone sanctions prosecutions above Rs 25 lakh under IT Act ss 276C(1), 278E
    December 10, 2025   Case Laws Income Tax
    Reassessment notice u/s148 for AY 2019-20 quashed as impermissible change of opinion on identical material
    December 10, 2025   Case Laws Income Tax
    Dividend Distribution Tax held dividend tax; Section 90(2) allows India-UK DTAA 10% cap, excess DDT refundable
    December 10, 2025   Case Laws Income Tax
    Section 10(23BBA) exemption limited to statutory bodies, not temple income; eligibility hinges on whose income is assessed
    December 10, 2025   Case Laws Income Tax
    Reassessment quashed for unsigned Section 148 notice, non-supply of reasons; Section 68 loan addition deleted on merits
    December 10, 2025   Case Laws Income Tax
    Reassessment u/s 147/148 Quashed as Mere Change of Opinion; Original 80IA(4)(iii) Deduction Scrutiny Fully Upheld
    December 10, 2025   Case Laws Income Tax
    CSR allowed u/s 80G despite s37(1) bar; s50 capital loss, gold stock addition issues remanded/upheld examined
    December 10, 2025   Case Laws Income Tax
    ITAT upholds Rule 46A, s.133(6) evidence; deletes additions on turnover, payables, liabilities and s.37 expenses
    December 10, 2025   Case Laws Income Tax
    Assessee's appeal partly allowed: forex loss reimbursement not taxable s.28(iv); s.40(a)(iii) remand; reversed provision addition deleted
    December 10, 2025   Case Laws Income Tax
    Interest disallowance u/s 36(1)(iii) deleted where partners' drawings covered by sufficient interest-free funds in capital-intensive business
❮
❯
❯❯
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 › Income Tax - 2025
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
December 11, 2025   Case Laws Income Tax
Tax additions on stock, s.43CA property sales and interest deductions deleted due to computation errors and correct valuation
December 11, 2025   Case Laws Income Tax
Amortization of premium on HTM government securities held as allowable revenue deduction for assessee-bank, revenue appeal dismissed
December 11, 2025   Case Laws Income Tax
Routine distributor held tested party; RPM over TNMM for AE imports, transfer pricing adjustment u/s92C deleted
December 11, 2025   Case Laws Income Tax
Dispatch date of ITR-V by Speed Post counts for 30-day e-verification, return deemed timely u/s139(1)
December 11, 2025   Case Laws Income Tax
Time-barred reassessment notice u/s 148 held invalid; wrong sanctioning authority, defect not curable u/s 292BB
December 11, 2025   Case Laws Income Tax
Education trust allowed exemption u/s 10(23C)(iiiad); additional claim validly accepted first time in appeal proceedings
December 11, 2025   Case Laws Income Tax
Penalty u/s 272A(1)(d) sustained only for main Section 142(1) notice; reminder notice penalties deleted
December 11, 2025   Case Laws Income Tax
PCIT's section 263 revision upheld; AO must reconsider short-term securities gains as possible business income
December 11, 2025   Case Laws Income Tax
Addition u/s 69A r/w 115BBE on partners' capital deleted; s.68 source-of-source rule not retrospective for AY 2017-18
December 10, 2025   Case Laws Income Tax
Car bought in shareholder's name not deemed dividend u/s 2(22)(e) when used solely for company business
December 10, 2025   Case Laws Income Tax
CBDT circulars clarified: PCIT alone sanctions prosecutions above Rs 25 lakh under IT Act ss 276C(1), 278E
December 10, 2025   Case Laws Income Tax
Reassessment notice u/s148 for AY 2019-20 quashed as impermissible change of opinion on identical material
December 10, 2025   Case Laws Income Tax
Dividend Distribution Tax held dividend tax; Section 90(2) allows India-UK DTAA 10% cap, excess DDT refundable
December 10, 2025   Case Laws Income Tax
Section 10(23BBA) exemption limited to statutory bodies, not temple income; eligibility hinges on whose income is assessed
December 10, 2025   Case Laws Income Tax
Reassessment quashed for unsigned Section 148 notice, non-supply of reasons; Section 68 loan addition deleted on merits
December 10, 2025   Case Laws Income Tax
Reassessment u/s 147/148 Quashed as Mere Change of Opinion; Original 80IA(4)(iii) Deduction Scrutiny Fully Upheld
December 10, 2025   Case Laws Income Tax
CSR allowed u/s 80G despite s37(1) bar; s50 capital loss, gold stock addition issues remanded/upheld examined
December 10, 2025   Case Laws Income Tax
ITAT upholds Rule 46A, s.133(6) evidence; deletes additions on turnover, payables, liabilities and s.37 expenses
December 10, 2025   Case Laws Income Tax
Assessee's appeal partly allowed: forex loss reimbursement not taxable s.28(iv); s.40(a)(iii) remand; reversed provision addition deleted
December 10, 2025   Case Laws Income Tax
Interest disallowance u/s 36(1)(iii) deleted where partners' drawings covered by sufficient interest-free funds in capital-intensive business

Highlights

All › Income Tax › Income Tax - 2025
Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Showing Results for : Reset Filters

Topics

Acts Income Tax
Next ➔