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 GST Orders Uploaded Without Proper Service Violate... TaxTMI SEBI Extends Cybersecurity Framework Compliance... TaxTMI SEBI Revises Lock-in Rules for InvIT Preferential... TaxTMI Customs Duty Rates Under India-UAE CEPA to Change... TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI SEBI Amends REIT Regulations: Relaxed Lock-in Rules... 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 Refund of Unutilised Input Credit Allowed After... TaxTMI Tribunal Excludes Three IT Giants as Comparables... 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 451 to 500 of 502 Records

1 ....6 7 8 91011

October 5, 2023 Case Laws Income Tax AT

Income Tax Act: Penalties u/ss 271D and 271E for Cash Loan Transactions Deleted After AO Enquiry.
October 5, 2023 Case Laws Customs AT

Duty Demand Upheld for Fake DEPB Scrips; Penalty Removed Due to Lack of Fraud Intent.
October 5, 2023 Case Laws Customs AAR

Dried Black Currants from Greece Classified as 'Raisins' Under Tariff Heading 0806 20 10, Eligible for Exemption Benefits.
October 5, 2023 Case Laws FEMA HC

Detention order invalidated due to 30-year delay in execution under COFEPOSA Act, section 7(1)(b). No action taken.
October 5, 2023 Case Laws Service Tax AT

Tax Evasion Confirmed: Extended Assessment Period Applied Due to Nondisclosure in ST-3 Return, Intent to Evade Tax Found.
October 5, 2023 Case Laws Central Excise AT

Court Sets Aside Demand Due to Denial of Cross-Examination; Breach of Section 9D of Central Excise Act, 1944.
October 5, 2023 Case Laws Central Excise AT

Penalties on Employees for Differential Duty Unjustified Due to Lack of Direct Financial Benefit Evidence.
October 5, 2023 Case Laws Central Excise AT

Appeal Deadline Extended to Monday Due to Sunday Cutoff, Filed Timely on 22.09.2014 Per Section 10 Rules.
October 5, 2023 Case Laws VAT and Sales Tax HC

Show Cause Notice from January 4, 2011, Void for Lacking Assessing Authority's Satisfaction and Reasons, Violating Natural Justice.
October 4, 2023 Case Laws GST HC

Court Rules Unjustified Seizure of Goods Due to Genuine Documents, Despite Dispute Over Transport Route.
October 4, 2023 Case Laws GST HC

Seizure of Goods Unjustified: Genuine E-Way Bill Despite Purchaser's GST Cancellation, No Tax Evasion Risk for Petitioner.
October 4, 2023 Case Laws GST HC

Court Upholds Right to Appeal in GST Cases Even if Tax Paid by Another Party; No Bar Found in Act.
October 4, 2023 Case Laws GST HC

Court Quashes Order Due to SCN Sent to Wrong Address; Fresh Order to Be Issued in Eight Weeks.
October 4, 2023 Case Laws Income Tax HC

Court Rules Reopening Assessment Invalid Without Sharing Key Documents with Petitioner; Orders Assessing Officer to Provide Details.
October 4, 2023 Case Laws Income Tax AT

Section 263 Revision: Non-deduction of TDS on Brokerage to Non-Resident Brokers Upheld; Key Documentation Issues Highlighted.
October 4, 2023 Case Laws Income Tax AT

FTC Disallowance for Late Form 67: Rule 128(9) Must Align with Act and DTAA for Fairness.
October 4, 2023 Case Laws Income Tax AT

Court Upholds On-Money Payments for Parking Allotment Based on WhatsApp Chats; Supported by Section 292C Presumption.
October 4, 2023 Case Laws Income Tax AT

Court Rules No Tax Deduction at Source Required for Reimbursements to Non-Resident u/ss 195 and 192.
October 4, 2023 Case Laws Income Tax AT

Court Rules No Taxable Perquisite on Deferred Sales Tax Prepayment; Finance Act 2023 Amendment Supports Decision.
October 4, 2023 Case Laws Customs HC

Customs Officers' Conduct Questioned: Commissioner Urged to Address Breaches of Court Orders by Officers.
October 4, 2023 Case Laws Customs AT

Customs Broker's License Revoked for Fraudulent IGST Claims; Violated Regulation 10(n) and Section 17 of Limitation Act.
October 4, 2023 Case Laws Customs AT

Dispute Over Classification of Imported Poultry Feed Machinery: CTH 9406 00 93 vs. CTH 8436 10 00 Examined.
October 4, 2023 Case Laws Customs AT

Tribunal Appeal Delays Refund Evaluation; Original Claim Must Be Assessed on Merits Despite Timing Concerns.
October 4, 2023 Case Laws Customs AAR

Portable Computers Classified Under Customs Tariff Heading 8471 30 90: Barcode, RFID, and Tablet Mobile Devices.
October 4, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court Upholds RP's Actions in CIRP; MSME Status Valid Post-Commencement, NCLAT Contempt Proceedings Overturned.
October 4, 2023 Case Laws Insolvency and Bankruptcy HC

High Court Dismisses Petition, Upholds IBC Priority Over Foreign Court Decree in Execution Proceedings.
October 4, 2023 Case Laws Money Laundering HC

Liability of Partners for Proceeds of Crime: Joint and Several Liability in Partnership Firm Under Scrutiny.
October 4, 2023 Case Laws Service Tax HC

High Court Dismisses Writ Petition; Validates Tax Demand After Petitioner Ignores Core Allegations of Misrepresentation and Suppression.
October 4, 2023 Case Laws Service Tax HC

Show Cause Notice Limitation Period Starts on Tax Payment Date; July 25, 2016, Return Filing Validates Notice Timing.
October 4, 2023 Case Laws Service Tax AT

Electricity Transmission and Distribution in Tamil Nadu Exempt from Service Tax, Court Rules Under Electricity Act, 2003.
October 4, 2023 Case Laws Service Tax AT

Penalty Imposed for Late Service Tax Payment Despite Pre-SCN Payment; Financial Constraint Defense Rejected u/s 80.
October 4, 2023 Case Laws Central Excise HC

Delay in Filing Appeals Under Central Excise Act Cannot Exceed 30-Day Extension Beyond 60-Day Limit.
October 4, 2023 Case Laws Central Excise AT

Appellant's Cenvat Credit Payment Not Under Protest, Limitation Grounds Insufficient to Contest Duty Demand.
October 4, 2023 Case Laws Indian Laws SC

SARFAESI Act Amendment: Borrowers' Redemption Rights End with Auction Notice Publication u/r 9(1) of 2002 Rules.
October 3, 2023 Case Laws Income Tax HC

Income Tax Rectification Notice Quashed: 10A Deduction Calculation Deemed Debatable and Time-Barred u/s 154.
October 3, 2023 Case Laws Income Tax HC

High Court Dismisses Writ Petition Over Rejection of Lower TDS Certificate Application Due to Missing Tax Returns and Audits.
October 3, 2023 Case Laws Income Tax AT

Assessment Reopening Invalid: Section 147 Notice Issued Incorrectly as Legal Heir, Not Individual, u/s 148.
October 3, 2023 Case Laws Income Tax AT

Section 270A Penalty for Underreporting Income Overturned: Loss Misreporting Claim Deemed Incorrect by Assessing Officer.
October 3, 2023 Case Laws Income Tax AT

Revision Upheld: Officer Failed to Verify Missing Vouchers for Trust's Expenses u/s 263.
October 3, 2023 Case Laws Income Tax AT

Payments for using copyrighted software are classified as royalties in India but are not taxable under current law.
October 3, 2023 Case Laws Income Tax AT

Court Rules M/s Govind Not Land Owner for Tax Purposes Under Unregistered Agreement; Aligns with Balbir Singh Maini Case.
October 3, 2023 Case Laws Income Tax AT

Revenue Department's 3966-Day Appeal Delay to ITAT Condoned; Rs. 821.75 Crores Financial Matter Involved.
October 3, 2023 Case Laws Income Tax AT

Tax Exemption Claim for Stock Exchange Contributions u/ss 10(23EC) and 11 of Income Tax Act.
October 3, 2023 Case Laws Income Tax AT

Assessment Orders Not Erroneous for Inadequate Inquiry; Section 263 Requires Complete Lack of Inquiry Evidence.
October 3, 2023 Case Laws Income Tax AT

Singapore Shipping Firm Challenges Misclassification of Voyage Charter Income as 'Royalty' by Indian Tax Authorities.
October 3, 2023 Case Laws Income Tax AT

Existing Trusts Retain Section 12A Registration; Section 12AB Does Not Affect Exemptions for 2020-21 Assessment Year.
October 3, 2023 Case Laws Income Tax AT

Taxpayer Fails to Prove Source of Demonetized Currency; Additions Confirmed by Tax Authorities Under Scrutiny.
October 3, 2023 Case Laws Income Tax AT

Singapore-Listed Firm Accused of Tax Evasion on CCD Sale Surplus; Management and Board Meetings in Singapore.
October 3, 2023 Case Laws Customs HC

Petitioners Challenge Export Restrictions on 13,500 Metric Tons of Non-Basmati Rice Before July 20, 2023, Notification.
October 3, 2023 Case Laws Customs HC

High Court Remands Case: Exporters Can Amend Shipping Bills Without Proving Intent to Claim Benefits. Section 149 Applies.

1 ....6 7 8 91011

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Trading US Options from India Using Funds Earned in America: Legal Und...

F: Music Producers Must Charge 18% GST on Royalties When Turnover Exceeds...

F: Duty Drawback Eligibility for Nepal/Bhutan Exports Not Dependent on Pa...

C: DGFT Updates List of Banks Authorized to Import Gold and Silver for FY...

H: India Authorizes Export of Nine Essential Commodities to Maldives for ...

H: Investment Advisers and Research Analysts Can Now Collect Fees Up to O...

H: Compliance Officers Must Be One Level Below Managing Directors or Whol...

H: Reinsurance services: Retrospective Service Tax Exemption for Agricult...

F: GSTR-3B Payment After Time Limit: No ITC Available Under Section 16(4)...

T: Income Tax Bill 2025 Updates Clubbing Provisions to Prevent Tax Evasio...

F: GST Exemption for Transport of Ginned Cotton as Agricultural Produce U...

T: Income Tax Bill 2025: Understanding "Transfer" and "Revocable Transfer...

A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...

A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...

A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...

A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...

A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...

A: Managing Currency and Foreign Exchange Risks in International Trade: H...

A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...

A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...

A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...

A: China's Reforestation Success: Key Lessons for India in Combating Dese...

A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...