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 30, 2025   Case Laws Income Tax
    Unexplained fixed assets and cash-in-hand in tax return: s.69/s.69A additions and penalties deleted for no evidence, no notice.
    December 30, 2025   Case Laws Income Tax
    Marker testing and double haploid seed production services treated as treaty royalty; routine IT support reimbursements not FTS
    December 30, 2025   Case Laws Income Tax
    Guarantee commission from Indian subsidiaries for default risk taxed on accrual, but remanded to check Art.7 business profits/PE
    December 30, 2025   Case Laws Income Tax
    Intra-group IT/marketing support services and CSR donation deductions upheld; transfer pricing NIL ALP and PF delay disallowance set aside.
    December 30, 2025   Case Laws Income Tax
    Raw material purchase genuineness and alleged round-tripping: u/s 263 revision quashed; bogus purchase addition deleted after sales accepted
    December 30, 2025   Case Laws Income Tax
    TDR inventory-cost deduction timing dispute: prior-period reassessment disallowance deleted; s.270A Keyman penalty and s.36(1)(iii) interest disallowa...
    December 30, 2025   Case Laws Income Tax
    Income tax reassessment reopening for alleged non-disclosure u/s147 upheld; de novo assessment remand sustained citing illness and s.251(1)(a).
    December 30, 2025   Case Laws Income Tax
    Online access subscriptions to pharmaceutical market research reports held not "royalty" under treaty; tax addition deleted.
    December 30, 2025   Case Laws Income Tax
    Sugarcane purchase price above FRP and s.144B hearing challenge: assessment upheld, disallowance deleted u/s36(1)(xvii)
    December 30, 2025   Case Laws Income Tax
    Leave encashment exemption claim u/s10(10AA) for institution employee as 'Central Government' rejected; cap of ₹3 lakh upheld
    December 30, 2025   Case Laws Income Tax
    Stock exchange margin shortfall payment: whether it is a s.37 "penalty"; deduction allowed, disallowance set aside
    December 30, 2025   Case Laws Income Tax
    Income tax reassessment based solely on Investigation Wing tip, with no incriminating material, quashed as invalid under ss147/148.
    December 29, 2025   Case Laws Income Tax
    Mechanical JCIT approval u/s 153D for Section 153A search assessments led to annulment as void from inception
    December 29, 2025   Case Laws Income Tax
    Outstanding tax demand recovery during pending s.220(6) stay request: no mandatory stay; tax office told decide within four weeks
    December 29, 2025   Case Laws Income Tax
    Section 220(6) tax demand stay and 20% deposit: later-year refunds couldn't be adjusted; refund ordered
    December 29, 2025   Case Laws Income Tax
    Late income tax return filing: illiteracy and ignorance claims fail as "genuine hardship" u/s 119(2)(b)
    December 29, 2025   Case Laws Income Tax
    Income tax demand stay request u/s220(6): authority cannot insist on 20% pre-deposit; rejection set aside, reconsideration ordered
    December 29, 2025   Case Laws Income Tax
    Gross profit rate for valuing alleged clandestine sales set at 12.5%; no substantial legal issue, appeal dismissed
    December 29, 2025   Case Laws Income Tax
    Post-search reassessment, profit estimation and property undervaluation additions-no incriminating material; 11% NP estimate and reassessment annulled...
    December 29, 2025   Case Laws Income Tax
    Seized tax search material handover date as "search initiation" u/s153C(3), making s.153C notices invalid
❮
❯
❯❯
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 30, 2025   Case Laws Income Tax
Unexplained fixed assets and cash-in-hand in tax return: s.69/s.69A additions and penalties deleted for no evidence, no notice.
December 30, 2025   Case Laws Income Tax
Marker testing and double haploid seed production services treated as treaty royalty; routine IT support reimbursements not FTS
December 30, 2025   Case Laws Income Tax
Guarantee commission from Indian subsidiaries for default risk taxed on accrual, but remanded to check Art.7 business profits/PE
December 30, 2025   Case Laws Income Tax
Intra-group IT/marketing support services and CSR donation deductions upheld; transfer pricing NIL ALP and PF delay disallowance set aside.
December 30, 2025   Case Laws Income Tax
Raw material purchase genuineness and alleged round-tripping: u/s 263 revision quashed; bogus purchase addition deleted after sales accepted
December 30, 2025   Case Laws Income Tax
TDR inventory-cost deduction timing dispute: prior-period reassessment disallowance deleted; s.270A Keyman penalty and s.36(1)(iii) interest disallowance removed
December 30, 2025   Case Laws Income Tax
Income tax reassessment reopening for alleged non-disclosure u/s147 upheld; de novo assessment remand sustained citing illness and s.251(1)(a).
December 30, 2025   Case Laws Income Tax
Online access subscriptions to pharmaceutical market research reports held not "royalty" under treaty; tax addition deleted.
December 30, 2025   Case Laws Income Tax
Sugarcane purchase price above FRP and s.144B hearing challenge: assessment upheld, disallowance deleted u/s36(1)(xvii)
December 30, 2025   Case Laws Income Tax
Leave encashment exemption claim u/s10(10AA) for institution employee as 'Central Government' rejected; cap of ₹3 lakh upheld
December 30, 2025   Case Laws Income Tax
Stock exchange margin shortfall payment: whether it is a s.37 "penalty"; deduction allowed, disallowance set aside
December 30, 2025   Case Laws Income Tax
Income tax reassessment based solely on Investigation Wing tip, with no incriminating material, quashed as invalid under ss147/148.
December 29, 2025   Case Laws Income Tax
Mechanical JCIT approval u/s 153D for Section 153A search assessments led to annulment as void from inception
December 29, 2025   Case Laws Income Tax
Outstanding tax demand recovery during pending s.220(6) stay request: no mandatory stay; tax office told decide within four weeks
December 29, 2025   Case Laws Income Tax
Section 220(6) tax demand stay and 20% deposit: later-year refunds couldn't be adjusted; refund ordered
December 29, 2025   Case Laws Income Tax
Late income tax return filing: illiteracy and ignorance claims fail as "genuine hardship" u/s 119(2)(b)
December 29, 2025   Case Laws Income Tax
Income tax demand stay request u/s220(6): authority cannot insist on 20% pre-deposit; rejection set aside, reconsideration ordered
December 29, 2025   Case Laws Income Tax
Gross profit rate for valuing alleged clandestine sales set at 12.5%; no substantial legal issue, appeal dismissed
December 29, 2025   Case Laws Income Tax
Post-search reassessment, profit estimation and property undervaluation additions-no incriminating material; 11% NP estimate and reassessment annulled, additions deleted.
December 29, 2025   Case Laws Income Tax
Seized tax search material handover date as "search initiation" u/s153C(3), making s.153C notices invalid

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 ➔