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 9, 2025   Case Laws Income Tax
    Appeal allowed: s.80G(5) rejection set aside; s.80G(5B) permits de minimis religious spending; reconsider under s.12AB(1)(b)
    October 8, 2025   Case Laws Income Tax
    Appeal allowed: employer credits treated as salary, not deemed dividend under s.2(22)(e); s.68 and s.69A additions deleted
    October 8, 2025   Case Laws Income Tax
    Order quashes s.148 reopening under TOLA after finding substantial part of cause of action arose locally
    October 8, 2025   Case Laws Income Tax
    Assessment quashed for failing to serve mandatory draft under s.144C(1); assessee qualifies under s.144C(15)(b)(i) following TPO recommendation
    October 8, 2025   Case Laws Income Tax
    Assessee entitled to TDS credit under Section 199 read with Rule 37BA despite deductor's PAN reporting error, subject to verification
    October 8, 2025   Case Laws Income Tax
    Assessee allowed exemption under Section 11; 12A registration condoned, procedural denial overturned, income timing accepted
    October 8, 2025   Case Laws Income Tax
    Revenue appeal dismissed; deletions of bogus loan and commission upheld, section 41(1) additions deleted for lack of corroboration
    October 8, 2025   Case Laws Income Tax
    Reopening assessment based solely on a retracted statement is invalid; AO must record retraction and corroboration
    October 8, 2025   Case Laws Income Tax
    Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
    October 8, 2025   Case Laws Income Tax
    Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
    October 8, 2025   Case Laws Income Tax
    Notice under Section 263 held void ab initio where assessing order not shown erroneous and prejudicial to revenue
    October 7, 2025   Case Laws Income Tax
    Appeal dismissed where Revenue couldn't produce s.143(3) record, and lower findings left undisturbed
    October 7, 2025   Case Laws Income Tax
    Rectification under s.254(2) limited to mistakes apparent on record; no rehearing or merits review allowed
    October 7, 2025   Case Laws Income Tax
    Ad-interim stay on Section 148 notices; AO lacked jurisdiction under Section 148A(b)/(d); Revenue ordered to deposit Rs.1,63,45,488
    October 7, 2025   Case Laws Income Tax
    Revenue challenge dismissed; assessee entitled to deduction under section 80IB(10) for approved units under 1,000 sq ft
    October 7, 2025   Case Laws Income Tax
    Opportunity to be heard granted where Section 148B notice service doubtful due to failed email and ex parte steps
    October 7, 2025   Case Laws Income Tax
    Assessee allowed s.80IA(4) deduction for captive power using SEB rates; blanket 10% interest disallowance invalid under s.36(1)(iii) and s.14A
    October 7, 2025   Case Laws Income Tax
    Interest on enhanced Land Acquisition Act compensation taxable as income from other sources under s.56(2)(viii), appeal dismissed
    October 7, 2025   Case Laws Income Tax
    Assessee's elected Rule 11UA/Section 56(2)(viib) DCF valuation upheld; AO cannot substitute NAV or re-determine FMV
    October 7, 2025   Case Laws Income Tax
    No transfer under section 2(47)(v); power of attorney not a conveyance, no capital gains under section 45 for AY 2012-13
❮
❯
❯❯
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 9, 2025   Case Laws Income Tax
Appeal allowed: s.80G(5) rejection set aside; s.80G(5B) permits de minimis religious spending; reconsider under s.12AB(1)(b)
October 8, 2025   Case Laws Income Tax
Appeal allowed: employer credits treated as salary, not deemed dividend under s.2(22)(e); s.68 and s.69A additions deleted
October 8, 2025   Case Laws Income Tax
Order quashes s.148 reopening under TOLA after finding substantial part of cause of action arose locally
October 8, 2025   Case Laws Income Tax
Assessment quashed for failing to serve mandatory draft under s.144C(1); assessee qualifies under s.144C(15)(b)(i) following TPO recommendation
October 8, 2025   Case Laws Income Tax
Assessee entitled to TDS credit under Section 199 read with Rule 37BA despite deductor's PAN reporting error, subject to verification
October 8, 2025   Case Laws Income Tax
Assessee allowed exemption under Section 11; 12A registration condoned, procedural denial overturned, income timing accepted
October 8, 2025   Case Laws Income Tax
Revenue appeal dismissed; deletions of bogus loan and commission upheld, section 41(1) additions deleted for lack of corroboration
October 8, 2025   Case Laws Income Tax
Reopening assessment based solely on a retracted statement is invalid; AO must record retraction and corroboration
October 8, 2025   Case Laws Income Tax
Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
October 8, 2025   Case Laws Income Tax
Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investment
October 8, 2025   Case Laws Income Tax
Notice under Section 263 held void ab initio where assessing order not shown erroneous and prejudicial to revenue
October 7, 2025   Case Laws Income Tax
Appeal dismissed where Revenue couldn't produce s.143(3) record, and lower findings left undisturbed
October 7, 2025   Case Laws Income Tax
Rectification under s.254(2) limited to mistakes apparent on record; no rehearing or merits review allowed
October 7, 2025   Case Laws Income Tax
Ad-interim stay on Section 148 notices; AO lacked jurisdiction under Section 148A(b)/(d); Revenue ordered to deposit Rs.1,63,45,488
October 7, 2025   Case Laws Income Tax
Revenue challenge dismissed; assessee entitled to deduction under section 80IB(10) for approved units under 1,000 sq ft
October 7, 2025   Case Laws Income Tax
Opportunity to be heard granted where Section 148B notice service doubtful due to failed email and ex parte steps
October 7, 2025   Case Laws Income Tax
Assessee allowed s.80IA(4) deduction for captive power using SEB rates; blanket 10% interest disallowance invalid under s.36(1)(iii) and s.14A
October 7, 2025   Case Laws Income Tax
Interest on enhanced Land Acquisition Act compensation taxable as income from other sources under s.56(2)(viii), appeal dismissed
October 7, 2025   Case Laws Income Tax
Assessee's elected Rule 11UA/Section 56(2)(viib) DCF valuation upheld; AO cannot substitute NAV or re-determine FMV
October 7, 2025   Case Laws Income Tax
No transfer under section 2(47)(v); power of attorney not a conveyance, no capital gains under section 45 for AY 2012-13

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 ➔