Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
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. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  5. 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
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
    DGFT expands General Authorisation for Export of Chemicals under Para 10.16, requiring online applications and destination details
    Updated Master Circular for Stock Brokers Consolidates Guidelines and Rescinds Previous Circulars Under Regulatory Powers
    Securities Regulator Removes Notification and Custodial Code Rules for Non-Resident Derivative Investors Under New Position Limit Guidelines
    Regulator Extends Algorithmic Trading Safety Rules Deadline to October 1, 2025, Under Section 15A
    Tax Liability Confirmed Despite Limitation Plea Under GST Act Section 74(10); Appeal Allowed Under Section 107
    Constitutional Validity Upheld for Blocking ITC Under Rule 86A Without Prior Hearing to Prevent Fraud
    IGST and penalty upheld for goods detained due to missing Part B of E-way bill under Rule 138 MPGST
    Penalty under Section 117 Customs Act set aside due to no mis-declaration in shipping bills and FT Policy breach only
    July 31, 2025 Case Laws Money Laundering
    Special Judge's Money Laundering Cognizance Invalid Without Hearing Under Section 223(1) BNSS
    HC upholds rulings on foreign commission, market losses, liquidated damages, Section 14A disallowance, and patent charges
    ITAT Upholds AO's Limited Scrutiny Powers on Capital Gains Valuation Under Section 50CA and Rule 11UA(1)
    ITAT Rules No Double Taxation on Surrendered Income, Bars Section 115BBE Taxation Without Deemed Income Assessment
    Compensation for Agricultural Land Under National Highways Act Exempt from Tax Under Section 96 RFCTLARR Act
    Section 107(4) timeline is directory, Limitation Act applies, natural justice violated under Sections 73 and 75
    Penalty under Section 271(1)(c) set aside as taxpayer showed no willful concealment in capital gains reporting
    Partial Allowance of Cash Payments under Section 40A(3); MAT Adjustment under Section 14A Rejected
    Imported PVC Resin SP 660 Classified Under CTH 3904 2110, Benefit Allowed Under Notification 46/2011-Cus
    GST Registration Restored Under CGST Act 2017 on Condition of Rs. 21,500 Payment Within Two Weeks
    Retrospective GST Cancellation Set Aside for Lack of Documents; Fresh Inspection Ordered Under GST Rules
    Unabsorbed Depreciation under Section 32(2) Can Offset Income from Any Source Without Business Activity

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

NOTE:

Highlights

Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse

    Highlights

    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :

    Condonation of delay of 280 days - not filed appeal against...

    Director Prosecuted After 280-Day Delay in Appeal Due to Small Penalty Amount; Reasonable Cause Accepted u/ss 276/277.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Income TaxApril 4, 2019Case LawsAT

    Condonation of delay of 280 days - not filed appeal against penalty being smallness of the amount - revenue has started prosecution of the Director by issuing notice u/s 276/277 - The assessee acted on the advice his tax advisor keeping in view the cost of litigation, which in our view is a reasonable cause

    Topics

    ActsIncome Tax