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 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 Court Overturns Automatic Forfeiture of EMD in SEBI... TaxTMI Inherited Agricultural Land: LTCG Calculation with... TaxTMI Voluntary Duty Deposit Under Advance Authorization... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Time-Barred GST Demand Quashed: Three-Year... TaxTMI CBDT Expands Safe Harbour Rules: Lithium Ion... TaxTMI Tax Assessment Order Invalidated for Missing... TaxTMI Petitioner Wins Refund Claim for Unutilized Input... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For December of 2022

Home Highlights December December 2022 Year 2022

Filter:

Showing 1 to 50 of 587 Records

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

December 31, 2022 Case Laws GST HC

Provisional attachment of petitioner's bank account expired; orders from December 2019 and December 2021 no longer valid.
December 31, 2022 Case Laws GST HC

Court Upholds Assessment Order; Petitioner's Concealment of Facts Disqualifies Relief Under Article 226.
December 31, 2022 Case Laws GST AAAR

ITC on GST for Canteen Services Limited to Costs for Direct Employees, Excludes Contract Workers' Charges.
December 31, 2022 Case Laws Income Tax AT

Penalty for Cash Deposit by Third Party Deleted Due to Business Context and Sales Volume u/s 271DA.
December 31, 2022 Case Laws Income Tax AT

Court Rules AO Cannot Change Full Value of Consideration in Leasehold Rights Transfer Without Evidence u/s 50C.
December 31, 2022 Case Laws Income Tax AT

Renting a House in the USA Doesn't Automatically Establish Tax Residency, Emphasizes Importance of Tie-Breaker Test.
December 31, 2022 Case Laws Income Tax AT

Payments to University of Cambridge for exams and training not considered "royalty"; no TDS required.
December 31, 2022 Case Laws Income Tax AT

Taxpayer Eligible for Section 54F Deduction Despite Developer's Delay in Property Possession; Beneficial Provisions Upheld.
December 31, 2022 Case Laws Income Tax AT

PCIT Revises Assessment: AO's Incorrect 30% Tax Rate u/s 115BBE Corrected to 60% for Revenue Protection.
December 31, 2022 Case Laws Customs HC

Penalty u/s 114 Requires Corroborative Evidence; Section 108 Statements Not Treated as Co-Accused Statements.
December 31, 2022 Case Laws Customs HC

Court Rules Port Trust Not Liable for Customs Duty on Cyclone-Lost Cargo u/s 45(3), No Evidence of Pilferage.
December 31, 2022 Case Laws Customs AT

Aluminium Profiles Import Case: No Misdeclaration Found, Confiscation u/s 111(m) Not Applicable, Penalties Unwarranted.
December 31, 2022 Case Laws Customs AT

Court Rules Exchange Rate Confusion Invalidates Re-Determination of Import Value u/r 5; Transaction Value Reinstated.
December 31, 2022 Case Laws Companies Law HC

Civil Courts Retain Jurisdiction in Absence of NCLT Remedy; Suit Not Barred u/s 430 of Companies Act.
December 31, 2022 Case Laws Service Tax HC

Court Rules Service Tax Exemption Withdrawal Not Open to Judicial Review Unless Influenced by Malafide Intentions or Arbitrariness.
December 31, 2022 Case Laws Service Tax AT

Refund Claim Validated from Commissioner's October 2012 Order Date, Not July 2012, Under Excise Act Section 11B.
December 31, 2022 Case Laws Central Excise HC

Central Excise Duty recovery involves interest and penalty from previous owner's excisable goods, not linked to property assets.
December 31, 2022 Case Laws VAT and Sales Tax HC

Petitioner advised to appeal u/s 33 of the VAT Act; Writ Petition under Article 226 not justified.
December 31, 2022 Case Laws Indian Laws HC

Property tax increase justified due to infrastructure needs and three decades without rate hikes. State demonstrates necessity.
December 30, 2022 Case Laws GST HC

Appellate authority's order on vehicle payload transaction lacks independent findings; case remanded for reconsideration of appellants' contentions.
December 30, 2022 Case Laws GST AAR

Custom Milling of Paddy Subject to 5% GST; Tax Exemption Claim Misplaced per Circular No. 51/25/2018-GST.
December 30, 2022 Case Laws GST AAR

UPJN Deemed Governmental Authority, Not 'Local Authority' Under GST; Works Contract Services Taxed at 18.
December 30, 2022 Case Laws Income Tax AT

MAT Credit Rectification Approved: Surcharge and Cess Components to be Included u/s 154 for Section 115JAA Compliance.
December 30, 2022 Case Laws Income Tax AT

Interest Earned on Deposits Can Offset Electricity Expenses Under Mutuality Principle.
December 30, 2022 Case Laws Income Tax AT

Electricity Expenses Valid; Punjab State Electricity Corporation's Non-Response u/s 133(6) Not Assessee's Responsibility.
December 30, 2022 Case Laws Income Tax AT

Discrepancies in Share Valuation Projections: Section 56(2)(viib) Only Taxes Excess Premium Over Face Value.
December 30, 2022 Case Laws Income Tax AT

Commissioner of Income Tax Order Challenged; Insolvency Proceedings Require Interim Resolution Professional to Handle Litigation u/s 250.
December 30, 2022 Case Laws Income Tax AT

Court Upholds Addition u/s 68 for Unexplained Cash; Evidence Overcomes Assessee's Retraction of Income Admission.
December 30, 2022 Case Laws Income Tax AT

India-UK DTAA: Interest Income Taxed at 15% Under Article 12, Deemed to Arise in India.
December 30, 2022 Case Laws Income Tax AT

Revenue Cannot Dictate Business Operations or Fundraising Methods, Accrual of Income from Option Premiums Upheld.
December 30, 2022 Case Laws Customs HC

Customs Broker's License Revocation: Officer Misses Deadlines Under Regulation 17 Despite Broker's Non-Cooperation.
December 30, 2022 Case Laws Customs AT

Customs Broker Faces License Revocation and Penalty for Allegedly Manipulating Lab Reports in Import Scheme.
December 30, 2022 Case Laws Service Tax AT

Court Rules Clinics' Services Mostly Tax-Exempt, Except for Hypertrichosis and Hair Laser Comb Treatments Under Notification No. 25/2012-ST.
December 30, 2022 Case Laws Service Tax AT

Rejection of VCES Declaration Unjustified Without Show Cause Notice as Required by Section 111 of Finance Act, 2013.
December 30, 2022 Case Laws VAT and Sales Tax HC

Tribunal Mistakenly Sends Case Back for Reassessment Despite Having All Necessary Evidence to Decide.
December 29, 2022 Case Laws GST AAR

GST Classification of Eco-Friendly Honeycomb Paper Wrap as Packing Material under HSN Code 48239013 for Shipping Use.
December 29, 2022 Case Laws GST AAR

Indian Railways Works Contracts Not Eligible for Concessional GST Rate Due to Lack of 'New Construction' Services.
December 29, 2022 Case Laws GST AAR

UPJN Classified as Government Authority, Not Local Authority; 18% Tax Rate on Works Contract Services Applies.
December 29, 2022 Case Laws Income Tax HC

High Court Rules Reopening Tax Assessment u/s 147 Invalid; AO's Roving Inquiry Deemed Impermissible.
December 29, 2022 Case Laws Income Tax HC

Supreme Court Approves Lease Accounting Method from 1995 ICAI Guidance Note, Emphasizing Substance Over Form in Lease Transactions.
December 29, 2022 Case Laws Income Tax HC

Court Rules Reopening Assessment Unjustified Due to Lack of Evidence on Escaped Income u/s 147.
December 29, 2022 Case Laws Income Tax AT

TDS Credit as Additional Income Beyond RPC Fee: Tax Implications for Assessee's Untaxed Extra Income.
December 29, 2022 Case Laws Income Tax AT

PCIT's Authority Limited: Cannot Revise Every AO Order u/s 263 of Income Tax Act. Judicial Clarification Provided.
December 29, 2022 Case Laws Income Tax AT

Clarifying "Make Available" Requirement in TDS Section 195: Service Benefits Must Be Independently Usable by Recipient.
December 29, 2022 Case Laws Income Tax AT

Section 263 Revision: AO's Assessment Aligns with Legal Standards, No Additions Made Without Incriminating Material.
December 29, 2022 Case Laws Income Tax AT

Court Rules Excise Duty Exemption as Capital Receipt, Not Taxable for MAT Calculation u/s 115JB.
December 29, 2022 Case Laws Income Tax AT

Investment Allowance Approved: Section 32AC(1A) Claim Granted Despite Limited Investigation by Assessing Officer.
December 29, 2022 Case Laws Income Tax AT

Loans Received and Repaid via Banking Channels u/s 68 Are Genuine, Not Unexplained Cash Credit.
December 29, 2022 Case Laws Income Tax AT

Taxpayer's Property Sale to Mother Triggers Capital Gains Tax u/s 50C, Sale Consideration Rs. 5 Lakh.
December 29, 2022 Case Laws Income Tax AT

Assessee not penalized for TDS delay due to bank's technical glitch; interest u/s 201(1A) waived.

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

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...

F: Businesses with Multiple Locations Under Same GST Number Can Use Singl...

F: CENVAT Credit Allowed Between Units Under Same PAN Despite Separate Re...

F: Restaurants Delivering Through Swiggy Eligible for GST Composition Sch...

F: Consultancy Firm Seeks Input Tax Credit for Overseas Deal; Eligibility...

F: Clarification on GST Summary Demand Orders Issued by Different Officer...

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 ...

H: Tribunal Excludes Non-Comparable Companies in Transfer Pricing Case an...

H: TDS Credit Must Follow Beneficial Owner: Sole Beneficiary Entitled to ...