Just a moment...

⚠✕
Report
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
  5. The system will try to fetch results that contains ALL your words.
  6. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    7. 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 ❯
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----
  • 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
  • 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 ----
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
    July 28, 2025 Circulars GST - States
    Taxpayers Moved to Large Taxpayer Unit for GST and Coal Cess Compliance from June 1, 2025
    July 28, 2025 Circulars GST - States
    Tax Authority Deselects Eight Registered Persons from Audit Under Section 65 of West Bengal GST Act 2017
    July 28, 2025 Case Laws Indian Laws
    Refusal of Sanction Under Section 19 PC Act Doesn't Bar IPC Prosecution for Non-Official Acts
    July 28, 2025 Case Laws Income Tax
    Excluding Functionally Dissimilar Comparables Under Section 92C in Transfer Pricing Disputes
    July 28, 2025 Case Laws Income Tax
    Revision allowed under Section 263 for donation claim under Section 80GGC due to lack of AO inquiry
    July 28, 2025 Case Laws FEMA
    Anticipatory Bail Granted in Foreign Fund Misuse Case Under PMLA 2002 with Strict Conditions
    July 28, 2025 Case Laws Income Tax
    Temporary Construction Power Facilities Qualify for 100% Depreciation Under Relevant Tax Rules
    July 28, 2025 Case Laws Income Tax
    ITAT Confirms PE Status Under Section 92A(2)(g) and Upholds Rs. 22 Crore Transfer Pricing Adjustment
    July 28, 2025 Case Laws FEMA
    HC upholds remand on 17-year delay in FERA show cause notice, mandates quick adjudication under FEMA rules
    July 28, 2025 Case Laws FEMA
    Agreement for Sale Under FERA 1973 Valid Without RBI Permission When No Title Transfer Occurs
    July 28, 2025 Case Laws Income Tax
    Legal and Professional Expenses Allowed as Business Costs Under Section 37(1), Not Capital Expenditure
    July 28, 2025 Case Laws Income Tax
    Reopening of Assessment Under Sec 147 Quashed Due to Invalid Approval and Violation of Sec 151
    July 28, 2025 Case Laws Income Tax
    Internal TNMM Valid for Arm's Length Pricing in Domestic Transactions Under Transfer Pricing Rules
    July 28, 2025 Case Laws Income Tax
    Assessment order under Sections 147, 144, 144B set aside for violating natural justice, allowing fresh evidence submission
    July 28, 2025 Case Laws Income Tax
    Unexplained Credit Not Fully Taxable Under Section 69A; Income Computed at 8% Turnover Under Section 44AD
    July 28, 2025 Case Laws Income Tax
    Penalty under Section 271(1)(c) Quashed for Accurate Disclosure of Interest on Staff Advances
    July 28, 2025 Case Laws Indian Laws
    Section 139 NI Act presumption applies to enforceable debts but can be rebutted by probable defense, leading to acquittal
    July 28, 2025 Case Laws Income Tax
    ITAT Allows Deduction Under Section 80IA and 33B for Business Discontinuance Due to Cyclone Damage
    July 28, 2025 Case Laws Customs
    HC upholds SC review allowing DRI officers to issue show cause notices under Validation Act, permits appeal within eight weeks
    July 28, 2025 Case Laws VAT / Sales Tax
    Pre-deposit under Section 39(5) HGST Act stays valid after repeal, interest calculated from deposit date
❮

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

NOTE:

Highlights

Home / Highlights / Income Tax / 2019 / April, 2019 / This
Back

All Highlights

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

    Highlights

    Home / Highlights / Income Tax / 2019 / April, 2019 / This
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :
    Income Tax

    Revision u/s 263 - There cannot be any estoppel against law and...

    Taxpayer's Accounting Method Rejected u/s 263; CIT's Revision Upheld Despite AO's Initial Acceptance.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    Income TaxApril 22, 2019Case LawsAT

    Revision u/s 263 - There cannot be any estoppel against law and method of accounting/policy followed by tax-payer which is contrary to law even if accepted by the AO after due enquiry cannot be said to be a view which could be said to be one of the possible or a plausible view - view of the Ld. CIT cannot be held to be merely a change of opinion - revision upheld

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔