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
    October 29, 2025   Case Laws Income Tax
    Revisionary orders under s.263 quashed as ultravires where s.153A assessments didn't rely on seized material for s.80IC denial
    October 28, 2025   Case Laws Income Tax
    Reassessment notices issued 1 Apr-30 Jun 2021 treated as deemed show-cause; s.148 requires s.149(1) period and prior s.151 approval
    October 28, 2025   Case Laws Income Tax
    Transfer-pricing upward adjustment deleted; royalty, 3G depreciation and DOT costs allowed; licence fee capitalization disallowed; section 115JB
    October 28, 2025   Case Laws Income Tax
    Assessee's Section 69A Addition Deleted: Diary Entries Without Cash or Possession Insufficient to Prove Unaccounted Income
    October 28, 2025   Case Laws Income Tax
    Transfer pricing: Revenue-based segmental allocation quashed; require functional and risk analysis before bifurcation or TP adjustment
    October 28, 2025   Case Laws Income Tax
    Deduction under s.80P(2)(a)(i) allowed for interest income; AO directed to recompute deduction after expense review
    October 28, 2025   Case Laws Income Tax
    Revenue appeal dismissed; CIT(A)'s deletion of transfer pricing adjustment under s.92CA upheld; CUP method deemed arm's-length
    October 28, 2025   Case Laws Income Tax
    Reassessments quashed for lack of s151 sanction, s148(2) material, s149(1)(b) threshold; unspecified ss68-69D and mechanical approval invalidated
    October 28, 2025   Case Laws Income Tax
    Taxpayer's foreign equity write-off treated as deductible business loss; s.68/115BBE addition deleted for documented advance
    October 28, 2025   Case Laws Income Tax
    Belated return filed under s.142(1) treated as valid; s.143(2) notice absence nullified s.144 assessment; s.292BB inapplicable
    October 28, 2025   Case Laws Income Tax
    Assessment under s.153C r.w.s.153A held invalid where AO adopted consolidated satisfaction and relied on extraneous material
    October 28, 2025   Case Laws Income Tax
    Transfer completed in FY2009-10; capital gains taxed in AY2010-11 cannot be taxed in a later assessment year
    October 28, 2025   Case Laws Income Tax
    Tribunal upholds revisional power under section 263, rejects assessee's jurisdictional and exemption claims under sections 143(2) and 10(23C)(iiiad)
    October 28, 2025   Case Laws Income Tax
    Assessee's evidence of identity, creditworthiness, repayments leads to deletion of s.68 additions; tax officer failed to invoke s.131 or s.133(6)
    October 27, 2025   Notifications Income Tax
    Bilateral tax treaty and protocol enter into force, preventing double taxation and setting withholding limits and anti-abuse rules
    October 27, 2025   Case Laws Income Tax
    Conviction under s.276B upheld for failure to deposit TDS; s.278AA defence rejected, sentence modified after deposit
    October 27, 2025   Case Laws Income Tax
    Appeals dismissed: Licence fees for goodwill treated as consideration, not profit share; 5% expense disallowance correctly set aside
    October 27, 2025   Case Laws Income Tax
    Impugned orders quashed for lack of effective hearing; matter remitted, bank account attachment lifted, coercive recovery restrained
    October 27, 2025   Case Laws Income Tax
    Assessment under s.143(3) quashed where s.143(2) notice issued by non-jurisdictional ITO; jurisdictional DCIT required for returns over ₹20 lakh
    October 27, 2025   Case Laws Income Tax
    Appeals partly allowed: MRC not taxable as royalty or FTS; reimbursements/TACP not FTS under s.9(1)(vii); TDS credit remanded for reassessment
❮
❯
❯❯
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
October 29, 2025   Case Laws Income Tax
Revisionary orders under s.263 quashed as ultravires where s.153A assessments didn't rely on seized material for s.80IC denial
October 28, 2025   Case Laws Income Tax
Reassessment notices issued 1 Apr-30 Jun 2021 treated as deemed show-cause; s.148 requires s.149(1) period and prior s.151 approval
October 28, 2025   Case Laws Income Tax
Transfer-pricing upward adjustment deleted; royalty, 3G depreciation and DOT costs allowed; licence fee capitalization disallowed; section 115JB
October 28, 2025   Case Laws Income Tax
Assessee's Section 69A Addition Deleted: Diary Entries Without Cash or Possession Insufficient to Prove Unaccounted Income
October 28, 2025   Case Laws Income Tax
Transfer pricing: Revenue-based segmental allocation quashed; require functional and risk analysis before bifurcation or TP adjustment
October 28, 2025   Case Laws Income Tax
Deduction under s.80P(2)(a)(i) allowed for interest income; AO directed to recompute deduction after expense review
October 28, 2025   Case Laws Income Tax
Revenue appeal dismissed; CIT(A)'s deletion of transfer pricing adjustment under s.92CA upheld; CUP method deemed arm's-length
October 28, 2025   Case Laws Income Tax
Reassessments quashed for lack of s151 sanction, s148(2) material, s149(1)(b) threshold; unspecified ss68-69D and mechanical approval invalidated
October 28, 2025   Case Laws Income Tax
Taxpayer's foreign equity write-off treated as deductible business loss; s.68/115BBE addition deleted for documented advance
October 28, 2025   Case Laws Income Tax
Belated return filed under s.142(1) treated as valid; s.143(2) notice absence nullified s.144 assessment; s.292BB inapplicable
October 28, 2025   Case Laws Income Tax
Assessment under s.153C r.w.s.153A held invalid where AO adopted consolidated satisfaction and relied on extraneous material
October 28, 2025   Case Laws Income Tax
Transfer completed in FY2009-10; capital gains taxed in AY2010-11 cannot be taxed in a later assessment year
October 28, 2025   Case Laws Income Tax
Tribunal upholds revisional power under section 263, rejects assessee's jurisdictional and exemption claims under sections 143(2) and 10(23C)(iiiad)
October 28, 2025   Case Laws Income Tax
Assessee's evidence of identity, creditworthiness, repayments leads to deletion of s.68 additions; tax officer failed to invoke s.131 or s.133(6)
October 27, 2025   Notifications Income Tax
Bilateral tax treaty and protocol enter into force, preventing double taxation and setting withholding limits and anti-abuse rules
October 27, 2025   Case Laws Income Tax
Conviction under s.276B upheld for failure to deposit TDS; s.278AA defence rejected, sentence modified after deposit
October 27, 2025   Case Laws Income Tax
Appeals dismissed: Licence fees for goodwill treated as consideration, not profit share; 5% expense disallowance correctly set aside
October 27, 2025   Case Laws Income Tax
Impugned orders quashed for lack of effective hearing; matter remitted, bank account attachment lifted, coercive recovery restrained
October 27, 2025   Case Laws Income Tax
Assessment under s.143(3) quashed where s.143(2) notice issued by non-jurisdictional ITO; jurisdictional DCIT required for returns over ₹20 lakh
October 27, 2025   Case Laws Income Tax
Appeals partly allowed: MRC not taxable as royalty or FTS; reimbursements/TACP not FTS under s.9(1)(vii); TDS credit remanded for reassessment

Highlights

All › Income Tax › Income Tax - 2025
Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Topics

Acts Income Tax
Next ➔