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 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 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 Portfolio Managers Given Extended Timeline of 15... TaxTMI CBIC Clarifies Section 128A Waiver Eligibility for... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Time-Barred GST Demand Quashed: Three-Year... TaxTMI Tax Assessment Order Invalidated for Missing... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For October of 2023

Home Highlights October October 2023 Year 2023

Filter:

Showing 1 to 50 of 502 Records

12 3 4 5........ 11

October 31, 2023 Case Laws GST HC

Court Dismisses Petition to Condone Delay in Appeal Against Assessment Order Under Article 226; Time Limit Expired.
October 31, 2023 Case Laws Income Tax HC

High Court Rules Circular Allowing Principal Commissioner to Evaluate Refund Claims u/s 119(2)(b) is Illegal.
October 31, 2023 Case Laws Income Tax HC

Court Rules Entire MAP Funds as Income, Not Just the Difference: Assessing Officer's Approach Overturned.
October 31, 2023 Case Laws Income Tax HC

Court Limits Revenue Authority: Notice u/s 274 Must Be Timely as Per Section 275(1)(c) for Valid Penalty.
October 31, 2023 Case Laws Income Tax HC

Reassessment u/s 147 valid without prior sanction; jurisdiction remains even if some claims are dropped.
October 31, 2023 Case Laws Income Tax AT

Scrutiny of Income Tax Assessment Reopening: Section 147 and Validity of Approvals u/s 151 Questioned for Lacking Due Diligence.
October 31, 2023 Case Laws Income Tax AT

Reopening Tax Assessment u/s 147 Requires New Material; No Fresh Evidence Means No Reopening Allowed.
October 31, 2023 Case Laws Income Tax AT

Interest on Tax Refund Not to Be Added to Book Profit for MAT Calculation, Says Section 115 JB Ruling.
October 31, 2023 Case Laws Income Tax AT

Final Assessment Order Void: AO Failed to Follow Mandatory Section 144C Procedure; Error Not Fixable u/s 292B.
October 31, 2023 Case Laws Income Tax AT

Taxpayer Wins: LTCG Exemption on Shares Upheld, Brokerage Disallowance Removed u/s 10(38) of Income Tax Act.
October 31, 2023 Case Laws Customs AAR

Compounded Rubber with Less Than 5 Parts Carbon Black Classified Under CTH 4005 1000 for Duty Exemption Benefit.
October 31, 2023 Case Laws Service Tax AT

Refund Claim Granted: Limitation u/s 11B Inapplicable as Service Tax Was Unpaid Due to Non-Rendered Services.
October 31, 2023 Case Laws Central Excise AT

CENVAT Credit Recovery Compromised Due to Adjudicating Authority's Non-Compliance with Section 9D Procedures.
October 31, 2023 Case Laws Central Excise AT

Interest Demand on Differential Duty Overturned; Extended Limitation Period Unjustified; Case Remanded for Re-Quantification.
October 31, 2023 Case Laws Central Excise AT

Appellant's Yarn Dyeing by Job Worker Exempt from Duty Under Export Provision; Notification No. 67/95-CE Not Applicable.
October 31, 2023 Case Laws Central Excise AT

CENVAT Credit Allowed for Stock Transfers; Restrictions on Supplementary Invoices Apply Only to Sales per Rule 9(1)(b) & Section 2(h.
October 31, 2023 Case Laws Indian Laws HC

High Court Dismisses ICAI's Disciplinary Action Against 77-Year-Old Accountant Due to 19-Year Delay in Proceedings.
October 30, 2023 Notifications DGFT

Onion Exports Unrestricted: Minimum Price Set, Export Duty Now Zero.
October 30, 2023 Case Laws GST HC

High Court Quashes GST Cancellation: Authorities Failed to Properly Investigate Alleged Fraud and Misstatements.
October 30, 2023 Case Laws GST HC

Company Challenges Summons Validity; Seeks Show Cause Notice u/s 73 for GST Dispute; High Court Issues Directions.
October 30, 2023 Case Laws Income Tax HC

High Court Deletes Penalty u/s 271(1)(c) in Transfer Pricing Case Due to Debatable Base Erosion Theory Issue.
October 30, 2023 Case Laws Income Tax HC

Court Rules No Deductions for Purchases Made Without Account Payee Cheques u/s 40A(3) for This Assessment Year.
October 30, 2023 Case Laws Income Tax HC

AO Cannot Use Section 147 for Unauthorized Review; "Change of Opinion" Prevents Misuse in Reassessment Process.
October 30, 2023 Case Laws Income Tax HC

Non-compete compensation for 10-year period deemed capital receipt; not taxable under current regulations.
October 30, 2023 Case Laws Income Tax AT

Assessee Granted Immunity from Penalty u/s 270AA After Revising Return and Offering Income for Taxation.
October 30, 2023 Case Laws Income Tax AT

Assessee Successfully Contests Addition u/s 68 and Section 115BBE; Loan Repayment Details Prove Crucial.
October 30, 2023 Case Laws Income Tax AT

Reassessment u/s 147 Overturned Due to Lack of Specificity in Recorded Reasons for Unexplained Credit.
October 30, 2023 Case Laws Income Tax AT

Housing Project Tax Deduction Confirmed Valid by CIT(A) u/s 80(IB)(10) Based on Initial Approval Date.
October 30, 2023 Case Laws Income Tax AT

Assessee Firm's Net Profit Estimation Stands; Revenue Authorities Can't Challenge Business Expenditure Decisions.
October 30, 2023 Case Laws Income Tax AT

Pr. CIT cannot revise assessment u/s 263 if Project Completion Method is consistently applied for income computation.
October 30, 2023 Case Laws Income Tax AT

Court to Reassess Land Sale's Capital Gains and "Watan Land" Status u/s 2(47) of Income Tax Act.
October 30, 2023 Case Laws Income Tax AT

Income from IT support services in India is not taxed separately from software license income under FTS rules.
October 30, 2023 Case Laws Customs AT

Quicklime Import Classification Rejected: Fails Purity Test, Lacks Required Calcium Oxide Content Under Sub-heading 2825.
October 30, 2023 Case Laws SEBI AT

Insider Trading Violation: Appellant Used Undisclosed Price-Sensitive Info, Breaching SEBI Act Section 12A and PIT Regulation 4(1.
October 30, 2023 Case Laws Service Tax AT

Appellant must pay service tax on guarantee commission to Karnataka Govt; demands beyond limitation period are void.
October 30, 2023 Case Laws Central Excise AT

Corrugated Boxes and Laminated Paper Entitled to Duty Exemption Under Heading 48239019; Demand Denial Lacks Merit.
October 30, 2023 Case Laws Indian Laws HC

Exploring Cheque Dishonor Conviction: Burden of Proof Shift u/s 138 of Negotiable Instruments Act.
October 28, 2023 Case Laws GST HC

Validity of Show Cause Notice Questioned Due to Lack of Prior Intimation u/r 142(1A) for 2017-2021 Tax Period.
October 28, 2023 Case Laws GST HC

Court Overturns Registration Cancellation Due to Vague Show Cause Notice Lacking Specifics on Fake Invoices and Bills.
October 28, 2023 Case Laws Income Tax HC

High Court Rules No Penalty for Non-Disclosure u/s 271AA; Reasonable Cause Shown for Related Party Confusion.
October 28, 2023 Case Laws Income Tax HC

High Court Quashes Section 148 Notice Due to Inadequate Consideration of Assessee's Explanation in Tax Discrepancy Case.
October 28, 2023 Case Laws Income Tax AT

Rectification Application Rejected: Assessee's Claim u/s 11 Not a New Benefit Request u/s 12AA.
October 28, 2023 Case Laws Income Tax AT

CIT(A) Order Under Review for Inconsistencies in Assessment Orders; Case Remanded for Further Verification of Possible Fraud.
October 28, 2023 Case Laws Income Tax AT

Validity of Assessment for Non-Resident u/ss 144C and 147 Questioned Due to Missing Section 92CA(3) Order.
October 28, 2023 Case Laws Income Tax AT

CIT's Section 263 Findings Flawed: Errors Lead to Miscarriage of Justice, Burden Shifted to Assessing Officer.
October 28, 2023 Case Laws Income Tax AT

Assessee's Provisions for Raw Materials and Spares Disallowed as Contingent Liabilities; Additions Confirmed Due to Lack of Evidence.
October 28, 2023 Case Laws Income Tax AT

Section 263 Revision: Deduction u/s 54F Disallowed Due to Non-Compliance with Holding Period for Flats.
October 28, 2023 Case Laws Income Tax AT

Trust's Educational Shivir Qualifies for Tax Exemption u/s 11, Supporting Charitable Purpose Through Seminars and Training.
October 28, 2023 Case Laws Income Tax AT

Insurance Policy Surplus Reclassified: Assessing Officer to Determine Capital Gains Tax Liability Instead of 'Income from Other Sources'.
October 28, 2023 Case Laws Income Tax AT

Assessee's Delay in Submitting Evidence Leads to Confirmed Additions to Taxable Income Under Tribunal Review.

12 3 4 5........ 11

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST Compliance Challenges When Reselling Soil Without Proper Invoices ...

F: GST Amnesty Scheme: Mapping Excess Tax Payments in DRC-03 Form with DR...

F: Temporary Export for Repair and Software Upgrade to Related Party Not ...

F: Input Tax Credit Available for Technical Advisory Services on Foreign ...

F: How to Claim GST Pre-Deposit Refund After Favorable Appeal When Portal...

F: Restaurants eligible for composition scheme when delivering through Sw...

F: Businesses with Multiple Locations Under One GST Number Can Use Single...

H: Customs Duty Rates Under India-UAE CEPA to Change from April 2025 Thro...

H: Karnataka Urban Water Supply Drainage Board receives tax exemption und...

H: Income-tax Rules Amended: Form 3CD Gets Major Overhaul with New Report...

H: Government Amends India-Mauritius CECPA Tariff Structure with New Duty...

H: SEBI Amends REIT Regulations: Relaxed Lock-in Rules for Sponsors and N...

A: India's Global Impact: Economic Power, Diplomatic Ties, and Strategic ...

A: Supreme Court Rules Unlisted Claims in Resolution Plans Extinguished, ...

A: LLPs Must File Form 8 by October 30, Form 11 by May 30 to Avoid Penalt...

A: Fake Invoices in GST: Understanding Illegality, Economic Impact, and L...

A: Guide to Recycling Metal Cans, Perfume Bottles, and Packaging Material...

A: Trade Wars Escalate: Tariffs Disrupt Global Supply Chains, Raise Price...

A: Hedge Funds: High Returns, High Risk, Complex Strategies. Evolving wit...

A: CAPEXIL: Boosting India's Chemical Exports Since 1958 with RODTEP MAI ...

A: AEPC Boosts Indian Apparel Exports with Market Research, Trade Fairs, ...

A: Investor Education and Protection Fund Authority Rules 2018: Ensuring ...

A: Understanding Inverted Duty Structure: When Input GST Exceeds Output G...

A: Navigating Valuation Rules for Importing Services: GST, Customs, and I...

H: GST Assessment Order Set Aside for Lacking Document Identification Num...

H: Refund of Unutilised Input Credit Allowed After Shipping Bills Properl...

H: Penalty Under Section 271C Deleted For Bona Fide Short TDS Deduction O...

H: Additions Under Section 68 Invalid When Based on Undisclosed Investiga...

H: Reassessment Order Set Aside: AO's Failure to Follow Procedure and Com...

H: Tribunal Excludes Three IT Giants as Comparables for Transfer Pricing ...