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 26, 2025 Case Laws Customs
    Penalty under Section 114 Customs Act requires confiscation under Section 113; no confiscation means no penalty imposed
    July 26, 2025 Case Laws Customs
    Filling Toner Powder in Used Cartridges Counts as Manufacture Under Customs Rules, Duty Demand Set Aside
    July 26, 2025 Case Laws Income Tax
    High Court Sets Aside TDS Denial Under Section 197, Orders Fresh Consideration Following SC Precedent
    July 26, 2025 Case Laws Income Tax
    Income of Revocable Foreign Trust from Indian NCDs Not Taxable Under Sections 61, 63, 161 & India-UAE DTAA
    July 26, 2025 Case Laws IBC
    NCLAT Upholds Settlement Using Rs. 50 Crores for Construction Costs, Limits RP's Valuation Authority Under CIRP
    July 26, 2025 Case Laws Income Tax
    Sanction for Prosecution Under Sections 276C(1) and 277A Upheld; Assessment Proceedings Don't Bar Criminal Action
    July 26, 2025 Case Laws Income Tax
    Section 54(1) allows capital gains exemption when investing sale proceeds in multiple residential houses, not just one unit
    July 26, 2025 Case Laws Income Tax
    AO cannot replace DCF with NAV under Rule 11UA without new funds or unaccounted income proof
    July 26, 2025 Case Laws Income Tax
    Transfer Order Under Section 127 Upheld Despite Petitioners' Challenges on Hearing and Rank Differences
    July 26, 2025 Case Laws Income Tax
    AO exceeded jurisdiction by adding income beyond section 148 reasons; reassessment order under section 147 quashed
    July 26, 2025 Case Laws Income Tax
    Business expenses disallowed under Section 37 due to lack of valid contract and insufficient documentary evidence
    July 26, 2025 Case Laws Customs
    Petition Challenging Cigarette Smuggling Penalty Dismissed; Appeals Allowed Under Section 129A Customs Act
    July 26, 2025 Case Laws Money Laundering
    Attachment Order Upheld Under PMLA Sections 5(1) & 8(1) Based on Circumstantial Evidence and Financial Trail Analysis
    July 26, 2025 Case Laws Income Tax
    Public Charitable Trust Income Taxed Normally, Section 167A and 167B MMR Not Applicable Here
    July 26, 2025 Case Laws Income Tax
    Penalty under Section 271D barred by limitation; reassessment void due to improper approval under Section 151
    July 26, 2025 Case Laws GST
    Penalty under Section 129(3) GST Act quashed due to technical glitch, no intent to evade tax found
    July 26, 2025 Case Laws Income Tax
    ITAT Upholds Section 263 Revision, Confirms Validity of Section 144 Ex Parte Assessment Order
    July 26, 2025 Case Laws Income Tax
    Revision under Section 263 requires total lack of enquiry, not just inadequacy, for valid revision orders
    July 26, 2025 Case Laws GST
    HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisions
    July 26, 2025 Case Laws GST
    PVC Raincoats Classified Under HSN 3926 as Plastic Articles, Attracting 18% GST Under Schedule III Entry 111
❮

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

NOTE:

Highlights

Home / Highlights / Income Tax / 2012 / September, 2012 / This
Back

All Highlights

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

    Highlights

    Home / Highlights / Income Tax / 2012 / September, 2012 / This
    Back

    All Highlights

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

    Deduction u/s 80IA - assembly of sharpeners - there is no merit...

    Assembly of Sharpeners Qualifies for Deduction u/s 80IA, Rejecting AO's "Simple Manual Process" Argument.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    Income TaxSeptember 25, 2012Case LawsAT

    Deduction u/s 80IA - assembly of sharpeners - there is no merit in the argument of AO that it is a “simple manual process”, which does not qualify for the deduction. - AT

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔