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
    November 27, 2025   Case Laws Income Tax
    Appeal allowed, cash basis for duty drawback accepted, under-reporting addition deleted applying consistency and s.145 income recognition principles
    November 27, 2025   Case Laws Income Tax
    Section 153C proceedings quashed as third-party ledger copy not shown to belong to assessee or its group
    November 27, 2025   Case Laws Income Tax
    Revenue appeal fails; cumulative set-off of lower business loss or depreciation allowed under section 115JB Explanation 1(i) clause 2(iii)
    November 27, 2025   Case Laws Income Tax
    Section 68 additions on creditors deleted; partial relief on unsecured loans and land vacation, development expenses allowed
    November 27, 2025   Case Laws Income Tax
    Delay of 834 days condoned under S.5; TDS mismatch under s.200A(1) remanded for reconciliation and correction
    November 26, 2025   Case Laws Income Tax
    Reassessment Under Section 147 Upheld For Non-Disclosure Of Section 42 Agreement; Deduction Claim Disclosure Held Insufficient
    November 26, 2025   Case Laws Income Tax
    No Real Income From Notional Commission, Additions Deleted Where Liability Unrecorded And No Commission, Rent Or Interest Received
    November 26, 2025   Case Laws Income Tax
    Reassessment quashed as AO ignored mandatory s.143(2) notice; s.292BB cannot cure complete absence of notice
    November 26, 2025   Case Laws Income Tax
    Revisional order under s.263 quashed; genuine share transactions accepted, s.68 addition fails after detailed AO enquiry
    November 26, 2025   Case Laws Income Tax
    Unsecured loans accepted as genuine; documentary proof discharges assessee's onus under s. 68, deletion of entire addition
    November 26, 2025   Case Laws Income Tax
    ITAT on slump sale expenses, timely PF payment and allowability of software and consultancy under section 37(1)
    November 26, 2025   Case Laws Income Tax
    Case remanded for fresh review of 15% concessional tax claim under s.115BAB and fourth proviso compliance
    November 26, 2025   Case Laws Income Tax
    Doctrine of merger not applicable to intimation under s.143(1); separate appeal before CIT(A) held maintainable
    November 25, 2025   Case Laws Income Tax
    No special deduction under s.42; contractual PSC terms control, reassessment upheld as fresh issue not earlier examined
    November 25, 2025   Case Laws Income Tax
    Revenue's penny stock addition under Section 68 quashed; documented Global Capital Markets share sale accepted as genuine
    November 25, 2025   Case Laws Income Tax
    Appeal allowed; Rs 44 lakh addition under s.143(1) deleted due to CPC totaling error in s.11 deductions
    November 25, 2025   Case Laws Income Tax
    Appellate body finds delay wrongly calculated without proof of 143(1) intimation; LLP status issue remanded
    November 25, 2025   Case Laws Income Tax
    Share premium addition under Section 56(2)(viib) deleted; ITAT upholds DCF valuation, rejects guideline value based approach
    November 25, 2025   Case Laws Income Tax
    Search assessment u/s 153A: Additions under ss 68 and 69C deleted, third-party retracted statements insufficient evidence
    November 25, 2025   Case Laws Income Tax
    Jurisdiction objection barred by s124(3); s127 transfer upheld, most s69A/69C additions deleted, GP estimation partly 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 › Income Tax - 2025
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
November 27, 2025   Case Laws Income Tax
Appeal allowed, cash basis for duty drawback accepted, under-reporting addition deleted applying consistency and s.145 income recognition principles
November 27, 2025   Case Laws Income Tax
Section 153C proceedings quashed as third-party ledger copy not shown to belong to assessee or its group
November 27, 2025   Case Laws Income Tax
Revenue appeal fails; cumulative set-off of lower business loss or depreciation allowed under section 115JB Explanation 1(i) clause 2(iii)
November 27, 2025   Case Laws Income Tax
Section 68 additions on creditors deleted; partial relief on unsecured loans and land vacation, development expenses allowed
November 27, 2025   Case Laws Income Tax
Delay of 834 days condoned under S.5; TDS mismatch under s.200A(1) remanded for reconciliation and correction
November 26, 2025   Case Laws Income Tax
Reassessment Under Section 147 Upheld For Non-Disclosure Of Section 42 Agreement; Deduction Claim Disclosure Held Insufficient
November 26, 2025   Case Laws Income Tax
No Real Income From Notional Commission, Additions Deleted Where Liability Unrecorded And No Commission, Rent Or Interest Received
November 26, 2025   Case Laws Income Tax
Reassessment quashed as AO ignored mandatory s.143(2) notice; s.292BB cannot cure complete absence of notice
November 26, 2025   Case Laws Income Tax
Revisional order under s.263 quashed; genuine share transactions accepted, s.68 addition fails after detailed AO enquiry
November 26, 2025   Case Laws Income Tax
Unsecured loans accepted as genuine; documentary proof discharges assessee's onus under s. 68, deletion of entire addition
November 26, 2025   Case Laws Income Tax
ITAT on slump sale expenses, timely PF payment and allowability of software and consultancy under section 37(1)
November 26, 2025   Case Laws Income Tax
Case remanded for fresh review of 15% concessional tax claim under s.115BAB and fourth proviso compliance
November 26, 2025   Case Laws Income Tax
Doctrine of merger not applicable to intimation under s.143(1); separate appeal before CIT(A) held maintainable
November 25, 2025   Case Laws Income Tax
No special deduction under s.42; contractual PSC terms control, reassessment upheld as fresh issue not earlier examined
November 25, 2025   Case Laws Income Tax
Revenue's penny stock addition under Section 68 quashed; documented Global Capital Markets share sale accepted as genuine
November 25, 2025   Case Laws Income Tax
Appeal allowed; Rs 44 lakh addition under s.143(1) deleted due to CPC totaling error in s.11 deductions
November 25, 2025   Case Laws Income Tax
Appellate body finds delay wrongly calculated without proof of 143(1) intimation; LLP status issue remanded
November 25, 2025   Case Laws Income Tax
Share premium addition under Section 56(2)(viib) deleted; ITAT upholds DCF valuation, rejects guideline value based approach
November 25, 2025   Case Laws Income Tax
Search assessment u/s 153A: Additions under ss 68 and 69C deleted, third-party retracted statements insufficient evidence
November 25, 2025   Case Laws Income Tax
Jurisdiction objection barred by s124(3); s127 transfer upheld, most s69A/69C additions deleted, GP estimation partly sustained

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 ➔