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. 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
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
    August 8, 2025 Case Laws GST
    Assignment of Leasehold Rights in Industrial Plots Is Transfer of Property Benefits, Not Supply of Services Under GST Section 7(1)(a)
    August 8, 2025 Case Laws GST
    GST registration cancelled for non-filing returns; restoration possible after pending dues and compliance under Rule 22(4) proviso
    August 8, 2025 Case Laws GST
    Cancellation of GST Registration Set Aside for Lack of Natural Justice and Non-Application of Mind
    August 8, 2025 Case Laws GST
    Cancellation of GST Registration Under Section 29(2)(c) Valid; Restoration Allowed Under Rule 22(4) Proviso
    August 8, 2025 Case Laws GST
    Appeal dismissed: Central GST proceedings valid under Sections 6(2)(b), 67(1), and 73 of CGST Act
    August 8, 2025 Case Laws GST
    Service of show cause notices only via GST portal violates Section 169, denying fair hearing and voiding ex parte orders
    August 8, 2025 Case Laws GST
    Ex-parte GST penalty orders under Sections 47 and 125 set aside for lack of proper notice and hearing opportunity
    August 8, 2025 Case Laws GST
    Advance Ruling Void for Nondisclosure Under Section 104; Appeal Dismissed for Suppression of Facts
    August 8, 2025 Case Laws GST
    ITC Allowed on Inputs and Services for Concrete Tower Supporting Plant Machinery Under Section 17 CGST Act
    August 8, 2025 Case Laws GST
    Applicant building metro stations not a "Government Authority" under Para 2(zf) of Notification 12/2017-CT (Rate)
    August 8, 2025 Case Laws GST
    GST Exemption Applies Only When Cattle Feed Is Supplied Directly for Feeding Under Notification 2/2017
    August 8, 2025 Case Laws GST
    NSDC Training Partner Services Eligible for GST Exemption Under Notification No. 12/2017 Entry 69 and Section 2(31)
    August 8, 2025 Case Laws GST
    Artificial Turf Attracts 12% GST Alone, 18% GST When Supplied With Installation Under GST Rules
    August 8, 2025 Case Laws Income Tax
    Section 153C Notice Valid Only for Assessment Years Linked to Seized Evidence, Others Quashed
    August 8, 2025 Case Laws Income Tax
    Delay in Filing Income Tax Return Condoned Under Section 80IBA for Genuine Hardship and Meritorious Claims
    August 8, 2025 Case Laws Income Tax
    SPV Contribution for Mining Operations Qualifies as Deductible Business Expense Under Section 37(1)
    August 8, 2025 Case Laws Income Tax
    Penalty under Section 43 of Black Money Act set aside for disclosed foreign pension income and tax payment
    August 8, 2025 Case Laws Income Tax
    Transfer Pricing Rules Don't Apply to Shipping Income Under Section 115VP Tonnage Tax Scheme
    August 8, 2025 Case Laws Income Tax
    Compensation for Agreement Cancellation Counts as Cost of Improvement Under Section 48 for Capital Gains Calculation
    August 8, 2025 Case Laws Income Tax
    Reimbursements for seconded employees and UK branch expenses not taxable as Fees for Technical Services under ITAT ruling
❮

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

NOTE:

Highlights

Home / Highlights / Income Tax / 2022 / May, 2022 / This
Back

All Highlights

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

    Highlights

    Home / Highlights / Income Tax / 2022 / May, 2022 / This
    Back

    All Highlights

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

    Disallowance u/s 36(1)(iii) - commercial expediency to give no...

    Interest-Free Loan Disallowed u/s 36(1)(iii) Due to Lack of Commercial Expediency; Additions Confirmed.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    Print Options

    Income TaxMay 30, 2022Case LawsAT

    Disallowance u/s 36(1)(iii) - commercial expediency to give no interest loans - the assessee’s arguments that there was a running account with the sister concern (viz. another company having common director), which was not demonstrated any business expediency between the assessee company with that of its subsidiary company. - additions confirmed - AT

    View Source View

    You may also like:

    Topics

    ActsIncome Tax
    Next ➔