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

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Government Securities Trading Rules Modified Under... TaxTMI Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Partnership Firm Wins Appeal Delay Condonation... TaxTMI Tax Department Must Share Documents Requested by... TaxTMI Input Tax Credit Denied: Taxpayers Failed to Prove... TaxTMI Input Tax Credit Utilization From Different GST... TaxTMI DGFT Makes Electronic Certificates of Origin... TaxTMI Central Government Sets Phased Implementation Dates... TaxTMI RBI Revises Payment Rules Between ACU Member... TaxTMI Stock Exchanges Must Take Full Responsibility for... TaxTMI SEBI Makes Intermediaries Fully Liable for AI... TaxTMI New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Revenue Appeals Below Rs. 2 Crores Must Be... TaxTMI Legal Heirs Must Pay Compensation in Cheque Bounce... 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 401 to 450 of 666 Records

1 ....5 6 7 8910 11 12 13........ 14

January 12, 2024 Case Laws Income Tax HC

Petitioner's Right to Appeal Upheld if Assessment Order Overlooks Key Aspects After Review of Responses.
January 12, 2024 Case Laws Income Tax HC

Procedural Missteps: ACMM's Early Hearing of Accused Violates Legal Protocols, Highlighted by High Court Review.
January 12, 2024 Case Laws Income Tax HC

Tax Reassessment Challenged: Lack of Evidence in Loan Case Leads to High Court Reconsideration.
January 12, 2024 Case Laws Income Tax AT

Illegal Reference to DVO in LTCG Property Sale When Stamp Valuation Matches or Exceeds Sale Consideration.
January 12, 2024 Case Laws Income Tax AT

Merger Doctrine Invalidates Revision u/s 263 During Pending Appeal on Income Tax Assessment Order.
January 12, 2024 Case Laws Income Tax AT

Delayed Filing of Form No. 27C Does Not Invalidate Tax Claim if Declaration is Genuine and Properly Formatted.
January 12, 2024 Case Laws Income Tax AT

Income Enhancement Invalid Without Show Cause Notice; Appellate Authority Must Hear Taxpayer First.
January 12, 2024 Case Laws Income Tax AT

Income Tax Act: Conversion of Unsold Inventory to Fixed Asset Excludes Section 28(vi)(a) Despite Leasing for Income.
January 12, 2024 Case Laws Customs HC

Mandatory Pre-Deposit Required for Appeal Consideration Under Customs Act Section 129-E; No Exceptions Allowed.
January 12, 2024 Case Laws Customs HC

Validity of Show Cause Notice on Duty-Free Gold Diversion Under Review; Factual Adjudication Required for Resolution.
January 12, 2024 Case Laws Customs AT

Appellant's incorrect declarations lead to goods confiscation; redemption fine amount remains unchanged.
January 12, 2024 Case Laws Customs AT

Valuation of Imported Goods: Discounted Pricing Does Not Imply Undervaluation in Customs Documentation.
January 12, 2024 Case Laws Insolvency and Bankruptcy AT

Former Promoter's Eligibility to Submit Resolution Plan in Insolvency Proceedings Confirmed; Section 29A Interpretation Reviewed.
January 12, 2024 Case Laws Insolvency and Bankruptcy AT

Shareholders' Proposal to End Insolvency Process Rejected by Creditors Despite Debt Repayment Plan.
January 12, 2024 Case Laws Insolvency and Bankruptcy AT

Insolvency Code Misstep: Authority Wrongly Allows Settlement Talks Post-Resolution Plan Approval Application.
January 12, 2024 Case Laws Service Tax AT

VAT Implications on Hall Hire: Separate Contracts Not Needed if Invoiced Separately by Agreement.
January 12, 2024 Case Laws Service Tax AT

Mandatory Maintenance Charges by GIDC Exempt from Service Tax, Classified as Statutory Levy per Board Circular & Supreme Court.
January 12, 2024 Case Laws Service Tax AT

Does the Doctrine of Mutuality Exempt Clubs from Service Tax? Examining Liability Post-July 2012 Amendments.
January 12, 2024 Case Laws VAT and Sales Tax HC

Promissory estoppel protects existing industries from loss of tax concessions due to status change in backward areas.
January 12, 2024 Case Laws VAT and Sales Tax HC

Refund Claim Rejection Unjust for Missing 90-Day Decision Deadline Under JVAT Act, Interest to Accrue for Delay.
January 12, 2024 Case Laws Indian Laws SC

Complaint Under Negotiable Instruments Act Must State Cheque Issued for Pre-existing Debt, Evidence Not Required.
January 11, 2024 Case Laws GST HC

Disputed Tax Credit: Evidence Needed for Goods Purchase, Delivery from Non-Existent Supplier.
January 11, 2024 Case Laws GST AAR

Clarifying GST Rate for Land Sale and Duplex Construction in Dual Agreements.
January 11, 2024 Case Laws Income Tax HC

CSR Costs Viewed as 'Commercial Expediency' for 2010-11; Explanation to Section 37 Not Applicable.
January 11, 2024 Case Laws Income Tax AT

Interest Disallowance on Inter-Corporate Deposits Challenged; No Nexus Found Between Borrowed Funds and Deposits.
January 11, 2024 Case Laws Income Tax AT

Income in India: Permanent Establishment & Trademark Fees Not Classified as Royalty under Tax Treaty.
January 11, 2024 Case Laws Income Tax AT

Assessment Reopening Valid Due to Untraceable Parties and Tangible Material Supporting Assessing Officer's Decision.
January 11, 2024 Case Laws Income Tax AT

Deemed Sales Consideration Rule Doesn't Apply When Shares Sold Above Fair Market Value u/r 11UAA.
January 11, 2024 Case Laws Income Tax AT

Tax Exemption Denial Overturned; Reconsideration Ordered Amid Concerns of Loans to Related Parties.
January 11, 2024 Case Laws Income Tax AT

Estimation of Commission Income Challenged: No Evidence to Support Higher Earnings Claims Beyond Recorded Figures.
January 11, 2024 Case Laws Customs HC

Section 108 Statements as Substantive Evidence: Consistent Testimonies and Panchnamas Hold Legal Weight.
January 11, 2024 Case Laws Customs HC

Petitioner Challenges Detention of Apple Consignment Imported Below Minimum Price Threshold; Seeks Provisional Release.
January 11, 2024 Case Laws Customs HC

Second Show Cause Notice Upheld Despite Pending Proceedings on First Notice Under Customs Act, 1962.
January 11, 2024 Case Laws Customs AT

Royalties Must Be Included in Transaction Value for Customs if Sale Condition Met, Says Rule 10(1)(c.
January 11, 2024 Case Laws Customs AT

Attempt to Smuggle Undeclared Gold Results in Absolute Confiscation Under Customs Regulations.
January 11, 2024 Case Laws Customs AT

SEZ Unit Cleared of Duty Demand for Waste Scrap; No Export Obligation Breach Found.
January 11, 2024 Case Laws Customs AT

Determining Flange Classification: Functionality and Use Guide Customs Tariff Heading Decisions for Imports.
January 11, 2024 Case Laws Customs AT

Patch Cords Import Exempted from Customs Duty Due to Voltage Specs Exceeding 80 Volts AC Threshold.
January 11, 2024 Case Laws Insolvency and Bankruptcy AT

Appellant's Claim Rejected in Insolvency Process Due to Fraudulent Assignment by Corporate Debtor; Misrepresentation Alleged.
January 11, 2024 Case Laws Insolvency and Bankruptcy AT

CIRP Blocked: Tribunal Rejects Insolvency Initiation Amid Substantial Pre-existing Dispute, Requires Court Adjudication.
January 11, 2024 Case Laws Service Tax AT

Valuation of Services in Mining Joint Venture: "Cost Petroleum" and "Profit Petroleum" Excluded from Service Tax Assessment.
January 11, 2024 Case Laws Service Tax AT

Service Tax Demand Overruled: Nepal-Based Services Met Export Rules, Exempt from Extended Tax Period.
January 11, 2024 Case Laws Service Tax AT

VAT on Equipment Hire Deemed Sale, Not Tangible Goods Service, Under Indian Constitution & Finance Act 1994.
January 11, 2024 Case Laws Service Tax AT

Extended Limitation Invoked for Unpaid Service Tax on Lease Rent Due to Intentional Evasion and Income Suppression.
January 11, 2024 Case Laws Central Excise AT

Penalty Avoided for Buyer in Excise Duty Case Due to Lack of Proven Involvement with Manufacturer's Non-Compliance.
January 11, 2024 Case Laws Central Excise AT

Allegations of Secret Manufacturing Need Solid Proof: Evidence Beyond Statements is Essential for Substantiation.
January 11, 2024 Case Laws Service Tax SC

No Sales Tax or VAT on Hiring Vehicles or Cranes; Service Tax Recovery Possible by Central Government.
January 11, 2024 Case Laws VAT and Sales Tax HC

Purchase Tax Amendment Struck Down for Discriminating Against Local Dealers, Violating Economic Fairness Principles.
January 11, 2024 Case Laws VAT and Sales Tax HC

Manual Form 240 Filing Valid Under KVAT Act; Circular Can't Impose Electronic Submission Requirement.
January 11, 2024 Case Laws Service Tax AT

Service Tax Composition Scheme: Pay 2% of Gross Amount for Works Contracts Under New Tax Selection Option.

1 ....5 6 7 8910 11 12 13........ 14

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Participant Questions Legality of Single SCN for Two Years Under Secti...

F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...

F: GST Registration Required for Reverse Charge on Goods Transport Servic...

F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...

H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...

H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...

H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...

H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...

H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...

H: Government Securities Trading Rules Modified Under Section 16 to Contr...

H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...

A: E-commerce operators must pay GST liabilities via cash ledger under Se...

A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...

F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...