Just a moment...

⚠✕
❮ Top
☎ Help
Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search →

Powered by Weblekha - Building Scalable Websites

☰
×

By creating an account you can:

Logo TaxTMI
>
Keyword Search :
AI Search : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Search ➞
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 characters0/2000
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 ✕
🔎 Manuals - 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----❯
    Topics: ?
    Topics / Manual Categories
    ---- All Topics----❯
    • ---- All Topics----
    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.
    RelevanceDefaultTopic
    Showing Records
    collapse
    Scroll To Chapter:
    ---- All Chapters ----❯
        No Records Found
        ❮
        ❯
        ❯❯
        MaximizeMaximizeMaximize
        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
          Manuals
          Showing Results for :
          Reset Filters
          Results Found:
          AI TextQuick Glance by AIHeadnote
          Show All SummariesHide All Summaries
          No Records Found

          Manuals

          Back

          All Manuals

          Showing Results for :
          Reset Filters
          Showing
          Records
          ExpandCollapse
            No Records Found

            Manuals

            Back

            All Manuals

            Showing Results for : Reset Filters
            Case ID :

            📋
            Contents
            Note

            Note

            -

            Bookmark

            print

            Print

            Print Options

            Login to TaxTMI
            Verification Pending

            The Email Id has not been verified. Click on the link we have sent on

            Didn't receive the mail? Resend Mail

            Don't have an account? Register Here

            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Impermissible avoidance arrangement permits recharacterisation and disregard of steps and parties to deny inappropriate tax benefits.</h1> Where an arrangement is declared an impermissible avoidance arrangement, tax consequences may be determined as deemed appropriate, including disregarding, combining or recharacterising steps; treating the arrangement as not entered into; treating accommodating or connected persons as one; reallocating accruals, receipts, expenditures, deductions or reliefs among parties; treating residence or situs differently; and looking through corporate structures, together with powers to treat equity as debt, reclassify capital and revenue receipts, and recharacterise expenditures or reliefs.

            You may also like:

            Topics

            ActsIncome Tax
            No Records Found
            Next ➔