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 October of 2023

Home Highlights October October 2023 Year 2023

Filter:

Showing 151 to 200 of 502 Records

1 2 345 6 7 8........ 11

October 20, 2023 Case Laws GST HC

High Court Dismisses Petition: ITC Denied for Lack of Proof of Goods Receipt and Physical Movement Under Apex Court Rules.
October 20, 2023 Case Laws GST HC

Court Dismisses Petition: GST Registration Canceled for Non-Operation at Declared Business Address, No Evidence Provided.
October 20, 2023 Case Laws GST HC

Court Dismisses Petition on Natural Justice Violation; Confirms Compliance with Pre-Show-Cause Notice Requirements.
October 20, 2023 Case Laws GST HC

Court Criticizes Harsh GSTN Cancellation Process; Urges Rule Relaxation and Better Communication for Small Traders' Benefit.
October 20, 2023 Case Laws GST HC

Court Quashes State Tax Officer's Action of Blocking ECL; Authority Lies with Assistant Commissioner, Not State Officer.
October 20, 2023 Case Laws GST HC

Dispute Over Refund of Excess Input Tax Credit Due to Rule 36(4) Violation and Late GSTR Filing Penalties.
October 20, 2023 Case Laws Income Tax HC

Swiss Association's Member Receipts Exempt from Tax under Doctrine of Mutuality, Not Fees for Technical Services.
October 20, 2023 Case Laws Income Tax AT

Allegations of Tax Evasion via Artificial Capital Gains Loss Through LLP Land Transfer Disallowed by Authorities.
October 20, 2023 Case Laws Income Tax AT

Court Reverses Decision: Assessee's TDS Liability on Interest to Nominal Members Now Applicable u/s 194A.
October 20, 2023 Case Laws Income Tax AT

Section 10(23C)(iiiab) Exemption: Rule 2BBB Inapplicable for 33.5% Government-Financed Institutions in Relevant Assessment Year.
October 20, 2023 Case Laws Income Tax AT

Section 80IC Deduction: Interest from FDRs with Boards Allowed, Insurance Claim Interest Excluded from Tax Benefits.
October 20, 2023 Case Laws Customs AT

Cotton polyester fabrics can't be classified as denim unless they meet Chapter Note 52 criteria; 4% elastomeric disqualifies.
October 20, 2023 Case Laws Customs AT

Customs broker's license revocation overturned due to lack of evidence of misdeclaration or malicious intent.
October 20, 2023 Case Laws Insolvency and Bankruptcy SC

NCLT and NCLAT Admit CIRP Application u/s 7; Limitation Argument Rejected, Debt Acknowledged by One-Time Settlement Request.
October 20, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's Debt Not Time-Barred Due to Acknowledgment in Balance Sheets; NCLT Admits CIRP Application.
October 20, 2023 Case Laws FEMA HC

Court Allows Use of 25% Foreign Funds in Fixed Deposits Pending FCRR Section 14 Registration Review.
October 20, 2023 Case Laws Service Tax HC

CGST Officers' Authority in Service Tax Audits Defined by Section 174(2)(e) and (f) of 2017 Act and 1994 Act.
October 20, 2023 Case Laws Service Tax AT

Leasehold Rights Transfer: No Service Tax on 99-Year Outright Sale, Not Renting Service per Deeds of Assignment.
October 20, 2023 Case Laws Service Tax AT

Service Tax Applies to Food Sales in Multiplex Theatres Due to Service Component Dominance Over Mere Sale of Food.
October 20, 2023 Case Laws Central Excise AT

Department's Allegation of Clandestine Manufacture Lacks Evidence; Data and Statements Insufficient to Prove Claims.
October 20, 2023 Case Laws VAT and Sales Tax HC

Court Rules Auction Purchasers Not Liable for Previous Owner's Tax Dues Due to State's Negligence.
October 20, 2023 Case Laws Indian Laws HC

High Court Warns Against Misusing Legal Process in Cheque Dishonor Cases; Stresses Integrity in Legal Practice.
October 20, 2023 Notifications GST

No refund of unutilized input tax credit for imitation zari thread u/s 54(3) in inverted duty cases.
October 19, 2023 Case Laws GST HC

Court Issues Penalty for Missing Part B of E-Way Bill in Agra to Mathura Transfer, No Tax Evasion Found.
October 19, 2023 Case Laws GST HC

Court Rules Show Cause Notice Denying TDS Transfer from Pre-GST to Post-GST Era Illegal; Notice Quashed.
October 19, 2023 Case Laws GST HC

High Court Stays Tax Dept's Denial of IGST Input Tax Credit Citing Section 16(4) Time Limit and Supreme Court Ruling.
October 19, 2023 Case Laws GST HC

High Court Puts State GST Proceedings on Hold Due to Central Authority's Prior Action for Same Period.
October 19, 2023 Case Laws GST HC

High Court allows retention of ITC benefits for period before June 1, 2018, despite GST liability from July 1, 2017.
October 19, 2023 Case Laws Income Tax AT

Society's Registration u/s 12AB Denied Due to Discrepancies in Audit Reports on Income and Expenditure.
October 19, 2023 Case Laws Income Tax AT

Dispute Over Turnover Rectification u/s 154: 30% Tax Rate Applied; Rectification Claim Denied Due to Lack of Apparent Error.
October 19, 2023 Case Laws Income Tax AT

Annual Transfer Pricing Must Reflect Current Year Conditions; Past Findings Are Persuasive, Not Decisive.
October 19, 2023 Case Laws Income Tax AT

JV Cleared of Profit Suppression Allegations; Section 40A(2)(b) Not Applicable Due to Lack of Comparable Figures.
October 19, 2023 Case Laws Income Tax AT

Ambey Valley Property Tax Classification Dispute Remanded for Clear Rationale on Self-Occupied Status u/s 23(2).
October 19, 2023 Case Laws Income Tax AT

Court Examines Tax Exemption and Mutuality Principle in Income from Exhibitions and Seminars u/s 11.
October 19, 2023 Case Laws Income Tax AT

Company Avoids Penalty u/s 271D for Cash Transactions; Deemed Current Account, Not Loans, u/s 269SS.
October 19, 2023 Case Laws Income Tax AT

AO's Unexplained Expenditure Claims u/s 69C Dismissed Due to Errors in Inquiry Process.
October 19, 2023 Case Laws Income Tax AT

Income from selling hardware and software packages taxed as royalty in India; penalty removed by Commissioner of Income Tax (Appeals).
October 19, 2023 Case Laws Income Tax AT

Assessment Order Valid When AO Chooses One of Two Legal Views; CIT Cannot Invoke Section 263 Jurisdiction.
October 19, 2023 Case Laws Income Tax AT

Bombay High Court Rules Penalty u/s 271(1)(c) for Capital Gain Addition u/s 50C Unlawful.
October 19, 2023 Case Laws Customs HC

Tribunal Rules Customs Broker's License Revocation Unwarranted; No Obligation for Ongoing Client Surveillance under Regulation 10(n).
October 19, 2023 Case Laws Customs AT

Appellant's Customs Violations Persist Despite 90% Reduction in Penalties; Calls for Stronger Enforcement Measures Under Import Policy.
October 19, 2023 Case Laws Customs AT

CIPET Report Confirms SEZ Plastic Stickers Not Hazardous; Appellant's Goods Not Restricted or Prohibited, Department's Case Fails.
October 19, 2023 Case Laws Customs AT

Gold Bar Confiscation Challenged; Cash Confiscation Overturned Due to Lack of Evidence Under Customs Act Section 121.
October 19, 2023 Case Laws Customs AT

Customs House Agents Cleared of Liability for Exporter's Over-Invoicing; Limited Role in Document Filing Highlighted.
October 19, 2023 Case Laws Customs AT

Customs Duty Demand Challenged: Appellant Claims New Condition Imposed Unjustly via Circular, Not in Original Notification.
October 19, 2023 Case Laws Customs AT

Old Machine Parts Freely Importable: Customs Misclassified Non-Capital Goods, Confiscation u/s 111(d) Unjustified.
October 19, 2023 Case Laws Money Laundering HC

Department Exceeded Authority: Arrest in Money Laundering Case Invalid Without Special Court Warrant; Summons Insufficient.
October 18, 2023 Case Laws GST HC

Court Rules Assessing Officer Can't Assess JVAT Returns Under JGST Act, Disallowing Transitional Credit.
October 18, 2023 Case Laws GST HC

Court Sets Aside Registration Cancellation; Fraud Allegations Insufficient for Justification, Department Urged to Follow Proper Legal Procedures.
October 18, 2023 Case Laws GST AAR

Promoter Must Pay 9% CGST and SGST Under Reverse Charge for Development Rights per Entry 5B, Notification 13/2017.

1 2 345 6 7 8........ 11

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

F: Company Must Hold EGM to Adopt Financial Statements After AGM Failure,...

F: Jurisdiction Question: Can a Superintendent Issue GST Demand Summary W...

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

F: Pre-Deposit Refund After Favorable GST Appeal: System Error Workaround...

F: Taxpayer's Amnesty Scheme Payment at Risk Due to Missing DRC-03A Form ...

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...

H: Courier Company Penalized for CIER Violations Despite KYC Compliance C...

H: Penalty Under Section 112(b) of Customs Act Reduced for Imported Motor...

H: Customs Act Section 149: Shipping Bill Amendments Require Contemporane...

H: Customs Duty Payment Under DGFT Amnesty Scheme Shields Importers From ...