Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI SCN Issued Two Days Beyond Section 73(2) Deadline... TaxTMI CBIC Revises Tariff Values Under Section 14(2) for... TaxTMI Diamond Imprest Authorisation Form Updated with... TaxTMI Sea Cargo Manifest Regulations: CBIC Extends... TaxTMI CBIC Implements Electronic Processing for Personal... TaxTMI CBDT Authorizes Waiver of Interest on Delayed... TaxTMI GST Assessment Order Set Aside for Lacking Document... TaxTMI SEBI Introduces New Governance Rules for High Value... TaxTMI Government exempts Bengal gram from AIDC and SWS... TaxTMI CGST Rules Amended: Rule 164 Changes Affect Tax... TaxTMI SEBI Eases ESG Compliance: New Green Credit... TaxTMI CBIC Clarifies Section 128A Waiver Eligibility for... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For January of 2024

Home Highlights January January 2024 Year 2024

Filter:

Showing 101 to 150 of 666 Records

1 234 5 6 7........ 14

January 29, 2024 Case Laws Customs AT

Revenue Fails to Prove Goods Were Prohibited; Tribunal Overturns Penalty Imposed on Appellant.
January 29, 2024 Case Laws Customs AT

Tribunal Rules Insufficient Evidence to Impose Penalties for Alleged Smuggling of Wild Animal Parts.
January 29, 2024 Case Laws Customs AT

Tribunal Stresses Legal Compliance in Export Valuation; Penal Liability Requires Evidence; Highlights Duty Drawback & Refunds.
January 29, 2024 Case Laws Service Tax AT

Clarification on Vehicle Provision: Public Transport Entities Exempt from Rent-a-Cab Service Tax Classification.
January 29, 2024 Case Laws Service Tax AT

Incentives and bonuses from airlines taxable under Air Travel Agent Services, not Business Auxiliary Services.
January 29, 2024 Case Laws Service Tax AT

Refund of Unutilized Cenvat Credit Must Be Granted for Exported Goods, Even if Exempt and Unregistered.
January 29, 2024 Case Laws VAT and Sales Tax HC

Penalties Upheld for Misuse of Form C in Purchasing Non-Container Items Under Central Sales Tax Act.
January 29, 2024 Case Laws VAT and Sales Tax HC

Penalty Under U.P. VAT Act Section 54(1)(14) Overturned Due to Lack of Intent to Evade Tax Evidence.
January 28, 2024 Case Laws GST HC

Timely GST Payment Discharges Tax Liability; Delays Incur Interest u/s 50(1) of the GST Act.
January 27, 2024 Case Laws GST HC

Bail Denied in Tax Evasion Case Due to Serious Charges, Evidence Concerns, and Applicant's History of Similar Offenses.
January 27, 2024 Case Laws GST HC

Court Rules Penalty for Non-Downloading E-way Bill-02 Unjustifiable, Grants Relief to Petitioner.
January 27, 2024 Case Laws GST HC

Court Allows Rectification for GSTR-1 Filing Error Affecting ITC; Judgment on Legal Challenges Reserved for Future.
January 27, 2024 Case Laws GST HC

Petitioner's ITC Claim Re-evaluated Due to Non-payment Issue; State-specific Financials Not Mandatory Under Companies Act.
January 27, 2024 Case Laws GST HC

Copper Trader's Tax Credit Dispute Remanded for Reassessment Due to Overlooked Evidence and Procedural Oversight.
January 27, 2024 Case Laws GST HC

Appellate Authority Confirms GST Registration Invalid Due to Forged Documents; Reapplication with Valid Papers Allowed.
January 27, 2024 Case Laws GST HC

State GST Audit Proceedings Paused Pending CGST Ruling on Discrepancy Note; Awaiting Adjudication Outcome.
January 27, 2024 Case Laws GST HC

Bail Denied in GST Fraud Case: Fake Invoices and Input Tax Credit Misuse Cited as Serious Offenses.
January 27, 2024 Case Laws GST HC

Appellate Authority Can Excuse Delays in Appeals Due to Health Issues; Appeal to Be Heard on Merits.
January 27, 2024 Case Laws GST AAR

Textbook Printing Classified as Goods; Calendars and Reports as Services, Affecting GST Exemptions Criteria.
January 27, 2024 Case Laws GST AAR

Book Adjustments Valid for Input Tax Credit in Sale and Buyback Deals Under GST Act.
January 27, 2024 Case Laws GST AAR

Dredging Najafgarh Drain for Delhi's Irrigation Dept Exempt from GST; Recognized as a Public Health Service.
January 27, 2024 Case Laws GST AAR

Desilting and Cleaning Najafgarh Drain Exempt from GST as Public Health Service per 2017 Tax Notification.
January 27, 2024 Case Laws GST AAR

GST Exemption Denied for Industrial Land Lease Due to Insufficient Government Ownership in Lease Agreement.
January 27, 2024 Case Laws Customs AT

Customs Broker's License Suspension Revoked; No Breach of Licensing Regulations Found After Import Classification Inquiry.
January 27, 2024 Case Laws Customs AT

Tribunal Annuls Remand Order, Directs Reassessment for Lack of Statutory Compliance in Customs Appeal Process.
January 27, 2024 Case Laws Customs AT

Tribunal Rules on Revaluation: Infrared Thermometers Appeal Allowed, Fingertip Pulse Oximeters Appeal Dismissed.
January 27, 2024 Case Laws Customs AT

Tribunal Overturns Order Due to Insufficient Evidence in Goods Value Revaluation Case.
January 27, 2024 Case Laws Income Tax HC

Income tax return delay excused due to genuine hardship from AAR ruling; court orders processing after compliance.
January 27, 2024 Case Laws Income Tax HC

Reassessment Notices for 2008-09, 2011-12 Invalidated Due to Unmet Legal Conditions by Assessing Officer.
January 27, 2024 Case Laws Income Tax HC

Court Corrects Income Calculation Error, Reduces Compensation in Motor Accident Claim Over Future Prospects Miscount.
January 27, 2024 Case Laws Income Tax AT

Foreign Agent Commissions for Services Outside India Not Taxable, No TDS Deduction Required Under IT Act Section 40(a)(i.
January 27, 2024 Case Laws Income Tax AT

Tribunal Excuses 418-Day Delay in Quantum Appeal, Orders Re-evaluation of Interest Expense Disallowance by CIT(A.
January 27, 2024 Case Laws Income Tax AT

Loans with Interest Not Deemed Dividends Under Income Tax Act: Tribunal Clarifies Business Transaction Rules.
January 27, 2024 Case Laws Income Tax AT

Tribunal Rules No Extra Disallowance for Documented Derivative Losses in Notional Money Transfers.
January 27, 2024 Case Laws Income Tax AT

Reassessment Under Income Tax Act Requires New Material, Not Just Opinion Change, Especially After Four Years.
January 27, 2024 Case Laws Income Tax AT

Tribunal Upholds Company's Compliance with Section 68, Validating Source of Share Capital and Premium from Investors.
January 27, 2024 Case Laws Income Tax AT

Tribunal Rules Tax Assessments Void for Non-Compliance with Section 153C Timelines and Conditions in Key Years.
January 27, 2024 Case Laws Income Tax AT

Tax Tribunal Rules on Bogus Diamond Purchases: Focus on Profit Margin Taxation Over Full Purchase Disallowance.
January 27, 2024 Case Laws Income Tax AT

Tribunal Rules TDS Non-Deduction Order Time-Barred, Invalidating 2019 Decision Due to Limitation Period Exceedance.
January 27, 2024 Case Laws Income Tax AT

Retrospective Finance Act Amendment Overturns Tax Addition for Non-Scheduled Co-operative Bank's NPA Interest Income.
January 27, 2024 Case Laws Income Tax AT

Opportunity Denied: Tribunal Dismisses Evidence Due to Lack of Cross-Examination in Share Transaction Case.
January 27, 2024 Case Laws Income Tax AT

Co-op Society Interest Income from Statutory Investments Qualifies for Business Income Deductions Under Income Tax Act.
January 27, 2024 Case Laws Companies Law HC

Winding-Up Application Transferred to NCLT Under IBC 2016 for Pre-Admission Cases, No Irreversible Actions Taken.
January 27, 2024 Case Laws Service Tax HC

Court Rules Strict Adherence to "SUBKA VISHWAS" Scheme; No Jurisdiction to Extend Time Limits Due to Technical Glitches.
January 27, 2024 Case Laws Central Excise AT

Interest on Education Cess for Export Units Excluded from Duty Calculations for Domestic Tariff Clearances.
January 27, 2024 Case Laws VAT and Sales Tax HC

Tribunal's Appeal Handling Flawed: Failure to State Decision Reasons Breaches U.P. V.A.T. Rules, Case Sent Back for Review.
January 25, 2024 Case Laws GST HC

Refund Claim for Unutilized ITC Can Span Multiple Months, Aligns with Statutory Time Limit and Circular No.37.
January 25, 2024 Case Laws GST HC

Taxpayer Challenges ITC Block After Supplier's Retroactive GST Cancellation; Court Orders Reassessment by Tax Authority.
January 25, 2024 Case Laws GST HC

Petitioner Entitled to Personal Hearing Before Tax Appeals Order to Ensure Fairness.
January 25, 2024 Case Laws GST HC

GST Registration Cancellation Requires Justification; Non-Filing Doesn't Justify Retroactive Actions Without Assessment.

1 234 5 6 7........ 14

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Principal Must Pay GST on Materials Sent to Absconding Job Worker Unde...

F: GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse o...

F: Input Tax Credit Available for Technical Services Used in Foreign Busi...

C: Investment Advisers and Research Analysts Can Now Collect Advance Fees...

H: Insolvency Professionals Must Use Baanknet Platform for Liquidation Sa...

H: SEBI Extends Timeline for Retail Algorithmic Trading Standards to Augu...

F: Input Tax Credit on Guest House Rent: Navigating Section 17(5) Restric...

F: Superintendent's Authority to Issue DRC-07 Summary When Original Deman...

F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...

F: GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause...

A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...

A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...

A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...

A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...

A: Comprehensive Export Risk Management: Strategies for Political, Econom...

A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...

A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...

A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...

A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...

A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...

H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...

H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...

H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...

H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...

H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...