Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
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
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. 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 ✕
🔎 TMI Notes - 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----
  • Benami Property
  • Bill
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ----
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
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.
RelevanceDefaultDate
    NewsBills
    AMENDMENTS IN THE GST (Compensation to States) Act, 2017
    Case LawsIncome Tax
    Court Upholds Deduction for Operational Hotel under Section 35AD Despite Administrative Delays
    Case LawsIncome Tax
    Landmark Ruling: Leasing Businesses Entitled to Depreciation Benefits
    Case LawsIncome Tax
    Court Decision on Convertible Debentures Expenses : Revenue or Capital Expenditure?
    Case LawsIncome Tax
    Judgement on Feasibility Study Costs on Project Development: Revenue or Capital Expenditure?
    Case LawsIncome Tax
    Navigating Section 43B: Supreme Court Decision on Unutilised MODVAT Credit and Sales Tax Recoverable
    Case LawsIncome Tax
    Failure to deduct TDS and Disallowance of expenses: Supreme Court Clarifies Retrospective Applicatio...
    Case LawsIncome Tax
    Deduction of Bad Debts: Supreme Court's Ruling on Section 36 Compliance and alternative claim u/s 37
    Case LawsIncome Tax
    Principal-Agent Relationship in Telecom Sector and TDS u/s 194H: A Supreme Court Verdict
    Case LawsIncome Tax
    Procedural Compliance vs. Substantive Justice: Balancing Procedural Rigidity and Transitional Hardsh...
    Maximizing Value in Insolvency: NCLAT Upholds CoC's Right to Negotiate Post-Challenge Mechanism
    Supreme Court Clarifies Limitation Period for Appeals before NCLAT under IBC in the Digital Age: E-...
    Case LawsIncome Tax
    Navigating the Bounds of Tax Law: Supreme Court's Verdict on Section 153-C Assessments
    Case LawsIncome Tax
    The Delhi High Court's Guiding Light on Post-Search Tax Assessments: Application of Section 153C, po...
    Case LawsIncome Tax
    Navigating Legal and Procedural Hurdles: A Charitable Institution's Quest for Tax Exemption and Regi...
    Case LawsIncome Tax
    Supreme Court Clarifies Jurisdictional Objections in Tax Assessments: A Landmark Order
    Case LawsIncome Tax
    Invalid Notices and the Importance of Proper Jurisdiction: Lessons from a High-Profile Tax Case
    Case LawsIncome Tax
    Upholding Precedent: Supreme Court's Stance on Taxation of Cross-Border Software Payments (Royalty)
    Case LawsIncome Tax
    The Cross-Border Software Purchase Conundrum: Supreme Court's Clarification on TDS for Non-Resident...
    Ensuring Justice in GST Registration Cancellations: A Landmark High Court Ruling
❯❯
MaximizeMaximizeMaximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

    +

    Are you sure you want to delete "My most important" ?

    NOTE:

    Notes
    Showing Results for :
    Reset Filters
    Results Found:
    Show All SummariesHide All Summaries
    NewsBills
    Show AI Summary
    Regularisation of cess shortfalls where non levy arose from general practice allows government to sanction corrective levy.
    Section 8A empowers the government to regularize cases of non-levy or short-levy of the compensation cess where such under-collection arose from a prevailing general practice, providing an administrative mechanism to treat practice-driven cess shortfalls as regularizable liabilities under the GST compensation framework.
    Case LawsIncome Tax
    Show AI Summary
    Deduction eligibility for operational hotels affirmed despite administrative delay in star classification, focusing on substantive compliance.
    The court addressed entitlement to a deduction under Section 35AD(5)(aa) where a hotel began operations and generated income in the relevant year and a timely application for star classification was submitted, but formal certification was delayed due to administrative inspections; the court applied a purposive construction to allow the deduction when substantive operational conditions were satisfied and delay was not the assessee's fault.
    Case LawsIncome Tax
    Show AI Summary
    Depreciation entitlement for leasing companies where contractual ownership and business use are established, allowing higher depreciation rates.
    A lessor retains entitlement to depreciation where lease terms demonstrate exclusive ownership rights, repossession power, return obligations and inspection rights, and where the asset is used in the course of the lessor's leasing business; actual physical use by the lessor is not required. Leasing activity that functionally equates to hiring can qualify assets for an enhanced rate of depreciation despite registration in the lessee's name.
    Case LawsIncome Tax
    Show AI Summary
    Revenue classification of debenture issuance expenses upheld as revenue expenditure despite later conversion into equity.
    Expenses incurred to issue convertible debentures that are raised to provide working capital are to be treated as revenue expenditure because classification depends on the purpose and usage of the expenditure, and future conversion into shares does not change its revenue character.
    Case LawsIncome Tax
    Show AI Summary
    Classification of feasibility study costs: expansion-related studies without new assets qualify as revenue expenditure.
    Whether feasibility study expenditures are revenue or capital depends on purpose and benefit: costs to obtain an enduring benefit or create a new capital asset are capital; costs incurred to expand the same business, under unity of control and without creation of new assets, are revenue in nature.
    Case LawsIncome Tax
    Show AI Summary
    Section 43B actual-payment requirement prevents deduction of unutilised MODVAT credit and sales tax recoverable balances.
    Section 43B permits deduction only for sums payable as tax, duty, cess or fee that are actually paid in the relevant previous year (or paid before the return due date where a statutory liability existed). Unutilised MODVAT credit is an entitlement to adjust future excise liabilities and not an actual payment; sales tax in a recoverable account is a cost adjustment, not discharge of statutory liability. Because no excise liability existed at the relevant year end, the proviso does not apply and such credits do not meet the Section 43B payment requirement for deduction.
    Case LawsIncome Tax
    Show AI Summary
    Retrospective application of curative amendment to TDS deadline clarified, affecting disallowance of expenses under the tax provision.
    The Court addressed whether an amendment extending the time to deposit TDS should be applied retrospectively to govern the operation of a statutory disallowance provision. After reviewing prior amendments, explanatory materials, and precedent on curative measures, the Court characterised the later amendment as curative and directed its retrospective application to the date of insertion of the original provision, thereby affecting the applicability of the disallowance to expenses where TDS was deposited by the extended deadline.
    Case LawsIncome Tax
    Show AI Summary
    Bad debt deduction criteria clarified under Sections 36 and 37 - stricter substantiation required; capital expenditure excluded.
    Entitlement to a bad debt deduction requires statutory compliance and adequate substantiation; an accounting write off alone does not suffice. The assessee's failure to produce coherent documentary evidence of the nature and terms of the advance, inconsistent characterisation of the payment, and the capital nature of the outflow precluded treatment as a business deduction. The general business expenditure provision does not avail items that are within or expressly excluded by the bad debt framework.
    Case LawsIncome Tax
    Show AI Summary
    Commission characterization: discounts to franchisees are sales margins, not commission; therefore no TDS obligation under Section 194-H.
    The Court held that the characterisation of receipts as commission or brokerage under Section 194-H requires agency relationships established by control, fiduciary obligations and the ability to bind the principal. Franchisees/distributors who buy prepaid products at discounts, bear commercial risk, determine resale margins and lack pricing control operate independently. Their discounted purchase price and resale margin constitute sale proceeds, not commission for services rendered on behalf of the provider, and thus do not fall within Section 194-H's withholding obligation.
    Case LawsIncome Tax
    Show AI Summary
    Procedural timelines for charitable registration may be treated as directory to mitigate transitional electronic filing hardships and enable merit review.
    The tribunal treated administrative timeline extensions and electronic-filing difficulties as relevant to construing statutory deadlines for charitable approval, regarding the contested filing timelines as directory rather than strictly mandatory where substantive compliance existed, and directed merit-based reconsideration instead of dismissal solely for technical delay.
    Case LawsIBC
    Show AI Summary
    CoC negotiation rights preserved after challenge mechanism, allowing revised proposals to maximize corporate value under insolvency framework.
    The CoC retains authority to negotiate with resolution applicants and to call for revisions to resolution plans post-challenge mechanism to maximize corporate value; Regulation 39(1A) is procedural and does not bar such substantive negotiation, and the conclusion of a challenge mechanism does not vest the highest bidder with an automatic right to approval, leaving the CoC's commercial judgment paramount.
    Case LawsIBC
    Show AI Summary
    Limitation period for IBC appeals runs from e filing date, with time to obtain certified copies excluded.
    The period for filing an appeal under the Insolvency and Bankruptcy Code is to be computed from the date of e filing, with allowance for later submission of a physical copy; time taken to obtain certified copies is excluded from the limitation calculation in line with the Limitation Act, producing a framework harmonising tribunal rules, statutory principles, and technological filing practices.
    Case LawsIncome Tax
    Show AI Summary
    Incriminating evidence requirement for search-based tax assessments: without it, 153 C assessments fail; reassessment under 147/148 remains possible.
    Assessments under Section 153-C require incriminating material discovered during search and seizure; absent such material, those assessments lack evidentiary foundation and may be set aside, though the Revenue may pursue reassessment under alternate provisions if independent legal grounds exist.
    Case LawsIncome Tax
    Show AI Summary
    Post-search assessment requires reliance on incriminating material discovered during search to validate reassessment of income.
    Post-search assessments must be founded on incriminating material discovered during the search; reassessments cannot be based on material unconnected to search records. Third party assessments require a demonstrable link between the impugned income and the incriminating material within those records. The court reaffirmed precedent distinguishing ordinary reassessment from search triggered reassessment and directed re determination consistent with those legal principles to preserve procedural fairness.
    Case LawsIncome Tax
    Show AI Summary
    Procedural fairness: clarifying timing for final registration under section 80G prevents denial for pre approval activities.
    The tribunal identified procedural deficiencies in the tax authority's handling of a charity's final registration application, finding that a single short-notice hearing failed to secure adequate opportunity to be heard and underscoring procedural fairness. It further clarified that provisional approval is a predicate to applying for final registration and that activities begun prior to provisional approval do not automatically preclude later final registration, rejecting a restrictive timing construction and directing fresh consideration consistent with those legal principles.
    Case LawsIncome Tax
    Show AI Summary
    Jurisdictional objection waiver: assessee's participation after notice bars later challenge, remedial reassessment permitted within timeframe.
    The Supreme Court held that an assessee who participates in assessment proceedings after receiving an assessment-process notice without timely challenging the assessing officer's jurisdiction is barred from later disputing that jurisdiction under the statutory limitation. It set aside the High Court's order and directed the assessing officer to complete the assessment within a short prescribed timeframe, with the proviso that the assessee may not plead limitation in that completion process.
    Case LawsIncome Tax
    Show AI Summary
    Jurisdiction in tax assessments: improper issuing authority can invalidate notices and require reissuance by competent authority.
    Jurisdiction in tax assessments was the pivotal issue: the record showed assessment power lay with the Commissioner of Income Tax (Exemption), not the subordinate officer who issued the contested notice, rendering that notice issued without jurisdiction. The petition also challenged adherence to principles of natural justice. The court refrained from adjudicating the substantive assessment and demand because those aspects were subject to statutory appeal, distinguishing jurisdictional defects from appealable merits and allowing issuance by the competent authority in conformity with procedural safeguards.
    Case LawsIncome Tax
    Show AI Summary
    Taxation of cross border software payments as royalty reinforced; precedent remains binding despite pending review, so withholding obligations persist.
    Supreme Court reaffirmed that payments to non residents for software are to be treated as royalty for withholding tax purposes, holding that a pending review against an earlier precedent does not suspend that precedent's application; procedural limits on review under the Code of Civil Procedure prevent indefinite postponement of settled law, requiring taxpayers and payors in cross border software transactions to comply with prevailing withholding obligations.
    Case LawsIncome Tax
    Show AI Summary
    Royalty characterisation of cross-border software dictates TDS obligations based on transaction substance and applicable DTAA.
    Whether payments to non-resident suppliers for computer software constitute royalty and attract TDS depends on the transaction's terms and economic substance; payments reflecting a one-time purchase or transfer of goods do not automatically qualify as royalty. Applicable Double Taxation Avoidance Agreement (DTAA) provisions that are more favourable to the taxpayer govern taxability, and withholding obligations arise only if, after applying treaty benefits and examining substance, the payment is chargeable under domestic law or the DTAA.
    Case LawsGST
    Show AI Summary
    Procedural fairness: administrative cancellation of registration demands reasoned decision-making to uphold equality and due process protections.
    Procedural fairness in administrative GST cancellations is the central concern: cancellation of a proprietorship's GST registration for non-filing of returns raises whether authorities considered exceptional personal and pandemic-related circumstances before terminating registration and whether orders contain adequate, contemporaneous reasons so that affected persons can understand and challenge the basis of the action.

    TMI Notes

    Back

    All TMI Notes

    Showing Results for :
    Reset Filters
      No Records Found

      TMI Notes

      Back

      All TMI Notes

      whatsappJoin Channel
      Showing Results for : Reset Filters

      Comparison of section 356 "Appealable orders before Joint Commissioner (Appeals)." between the Income-Tax Act, 2025 (as passed) and the Income-Tax Bill, 2025 (as originally introduced)

      13 September, 2025

      Contents
      Acts
      Rules & Regulations
      Summary
      Note

      Note

      -

      Bookmark

      Print

      Print

      Section 356 Appealable orders before Joint Commissioner (Appeals).

      Income-tax Act, 2025

      At a Glance

      Clause 356 (Old Version) of the Income Tax Bill, 2025 (hereafter "Clause 356 (Old)"). It sets out appealability to the Joint Commissioner (Appeals) against certain orders of Assessing Officers below the rank of Joint Commissioner. It matters to assessees and the tax department (appeals cadre); affected parties include individual and entity taxpayers, and assessing/deductor/collector authorities where specified. Effective date or decision date: Not stated in the document.

      Background & Scope

      Statutory hooks: Clause 356 (Old) is placed in Chapter XVIII (APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS), Part A.- Appeals, I.-Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals). It addresses appealable orders before the Joint Commissioner (Appeals). Definitions: the clause includes a definition of "status" by reference to section 2(77). Other definitions or scope-limiting language: Not stated in the document beyond the text of Clause 356 itself.

      Statutory Provision Mode

      Text & Scope

      Clause 356 (Old) provides that any assessee aggrieved by specified orders of an Assessing Officer (below the rank of Joint Commissioner) may appeal to the Joint Commissioner (Appeals). The enumerated appealable orders under sub-section (1) are:

      • (a) Intimation u/s 270(1) or 399(1) where the assessee objects to the making of adjustments;
      • (b) Order u/s 270(10) or 271 where the assessee objects to assessed income, determined tax, computed loss, or status;
      • (c) Order of assessment, reassessment or recomputation u/s 279;
      • (d) Order u/s 398;
      • (e) Order imposing penalty under Chapter XXI;
      • (f) Order u/s 287 or 288 amending any of the orders or intimations in clauses (a) to (e).

      Sub-section (2) bars appeals where the impugned order is passed by or with the prior approval of an income-tax authority above the rank of Deputy Commissioner.

      Sub-section (3) empowers the Board (or income-tax authority authorised by the Board) to transfer appeals between Commissioner (Appeals) and Joint Commissioner (Appeals), with the transferee continuing from the stage at which it was transferred.

      Sub-section (4) mandates that where an appeal is transferred under sub-section (3), the appellant shall be given an opportunity of being reheard.

      Sub-section (5) permits the Central Government to notify a scheme to dispose of appeals expeditiously "by eliminating the interface between the Joint Commissioner (Appeals) and the appellant, to the extent technologically feasible" and to direct that provisions relating to jurisdiction and procedure "shall not apply or shall apply with exceptions, modifications and adaptations."

      Sub-section (6) allows the Board to specify that any provisions of this section shall not apply to any case or class of cases.

      Sub-section (7) defines "status" by reference to section 2(77).

      Interpretation

      The text prioritises a statutory right of appeal for assessees from subordinate assessing officers' orders to the Joint Commissioner (Appeals) within specified categories. The presence of transfer powers (sub-section (3)) and rehearing requirement (sub-section (4)) suggests legislative intent to permit administrative flexibility while preserving procedural fairness. The scheme power in sub-section (5) reflects an intent to modernise and streamline appeal disposal (including technological interface reduction), and to permit modifications of jurisdictional/procedural rules to achieve that aim. Beyond these textual indicators, legislative purpose or debates are Not stated in the document.

      Exceptions/Provisos

      Key exceptions included within the clause:

      • Sub-section (2): No appeal to Joint Commissioner (Appeals) if the order was passed by or with prior approval of an authority above Deputy Commissioner.
      • Sub-section (5): Central Government may supersede certain procedural/jurisdictional provisions via notified scheme.
      • Sub-section (6): Board may carve out cases or classes of cases to which the section will not apply.

      Illustrations

      • Example 1: A taxpayer objects to an adjusting entry in an intimation u/s 270(1) - under Clause 356 (Old) they may appeal to the Joint Commissioner (Appeals). (Illustrative facts not detailed in the document.)
      • Example 2: A taxpayer dissatisfied with a reassessment order u/s 279 - appealable to the Joint Commissioner (Appeals). (Not stated in the document whether time limits or form are prescribed.)

      Interplay

      Clause 356 (Old) cross-refers to multiple other provisions (sections 270(1), 399(1), 270(10), 271, 279, 287, 288, 398, Chapter XXI penalties, and section 2(77)). It creates transferability with Commissioner (Appeals) and contemplates a Central Government scheme that may alter application of other provisions of the Act relating to jurisdiction and procedure. Specific Rules/Notifications/Circulars that interpret or implement these powers are Not stated in the document.

      Differences between Clause 356 (Old) and Section 356 (Act)

      Summary of textual differences and their practical impact (based strictly on the two provided texts):

      • Who may appeal: Clause 356 (Old) uses the phrase "Any assessee, aggrieved by ..." (Document 2). Section 356 (Act) expands the class to "Any assessee or any deductor or any collector, aggrieved by ..." (Document 1).
        • Practical impact: the Act expressly allows deductors and collectors to appeal; the Bill's older text limited appeals explicitly to assessees only. This expansion in the Act broadens standing to appeal to include persons who operate as deductors/collectors, increasing potential appellants and workload for the appellate authority.
      • Clause (a) - nature of objection: Clause 356 (Old) states "where the assessee objects to the making of adjustments"; Section 356 (Act) states "where the assessee or deductor or collector objects to the adjustments made therein."
        • Practical impact: the Act clarifies and modernises language, aligning with inclusion of deductors/collectors and framing objection to adjustments already made ("adjustments made therein") rather than merely "making of adjustments," which may narrow ambiguity about timing/context of objection.
      • Sub-section (1) opening phrase and inclusivity of clauses: Clause 356 (Old) lists only "Any assessee, aggrieved..." and the clause (f) refers to "any of the orders or intimations in clauses (a) to (e)." Section 356 (Act) mirrors the structure but, because it includes deductor/collector, clause (f) references clauses (a) to (e) similarly.
        • Practical impact: principally the same technical catch-all for amendments to orders; effect depends on expanded class of appellants in the Act.
      • Sub-section (3)(a) drafting order and punctuation: Clause 356 (Old) text reads that Board may transfer "any appeal filed against an order referred to in sub-section (1) and any matter arising out of or connected with such appeal, which is pending before the Commissioner (Appeals), to the Joint Commissioner (Appeals);" Section 356 (Act) reverses subordinate phrase order: "any appeal filed against an order referred to in sub-section (1), which is pending before the Commissioner (Appeals), and any matter arising out of or connected with such appeal and which is so pending, to the Joint Commissioner (Appeals);"
        • Practical impact: mostly drafting clarity; Section 356 (Act) is marginally clearer about pendency and connected matters, reducing potential ambiguity over what may be transferred.
      • Definition of "status": Clause 356 (Old) states "In this section, 'status' means the category of person as defined in section 2(77) ..." while Section 356 (Act) states "For the purposes of this section and section 357, 'status' means the category of person as defined in section 2(77) ..."
        • Practical impact: the Act expressly links the meaning to section 357 as well; this ties interpretive clarity across adjacent provisions and may affect cross-reference interpretation.

      Practical Implications

      • Compliance and risk areas: The clause delineates which subordinate assessing officer orders are appealable; practitioners must map disputes to the listed heads (intimations/assessment/reassessment/penalties/amendments). The allowance for transfers and scheme-based alterations means uncertainty may arise as to which forum will hear the appeal; clients should monitor Board notifications and Central Government schemes. Time limits, forms, or procedural requirements are Not stated in the document.
      • Record-keeping/evidence points: Given the appealability of adjustments and amended orders, maintaining clear audit trails for adjustments in intimations (section 270(1)/399(1)), reasons for reassessment, and any correspondence authorising amendments u/ss 287/288 will be important. The document itself does not prescribe specific records.

      Key Takeaways

      • Clause 356 (Old) grants a statutory right of appeal to the Joint Commissioner (Appeals) for assessees against specified orders of Assessing Officers below Joint Commissioner rank.
      • The provision enumerates specific appealable orders: intimations involving adjustments, orders under specified assessment and penalty sections, and amendments u/ss 287/288.
      • Appeals are barred where the impugned order was passed by or with prior approval of an authority above Deputy Commissioner.
      • The Board/Central Government are empowered to transfer appeals between appellate authorities and to notify schemes that may alter procedural and jurisdictional rules, including technological interface elimination.
      • The clause defines "status" by reference to section 2(77), but other interpretive aids, time-limits, forms, and procedural details are Not stated in the document.

      Full Text:

      Section 356 Appealable orders before Joint Commissioner (Appeals).

      Topics

      ActsIncome Tax