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 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 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For December of 2023

Home Highlights December December 2023 Year 2023

Filter:

Showing 101 to 150 of 537 Records

1 234 5 6 7........ 11

December 25, 2023 Case Laws Income Tax AT

Revenue Must Prove TDS Fraud; Assessee's Error in Tax Listing Not Fraudulent, Benefits Upheld u/s 115JB.
December 25, 2023 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Applicable as AO Finds No Income Concealment or Inaccurate Particulars in Tax Return.
December 25, 2023 Case Laws Customs AT

Bulk Reishi Gano Powder Classified as Food Preparation, Decision Favors Revenue Authority Against Appellant.
December 25, 2023 Case Laws Customs AT

Imported Frequency Converter Parts Classified Under Chapter 8536 69 10/90 According to Note 2(a) of Chapter 84 or 85.
December 25, 2023 Case Laws Customs AT

Confiscation of Aircrafts Overturned: Non-Paid Flight Not a Permit Violation.
December 25, 2023 Case Laws Insolvency and Bankruptcy AT

Insolvency Process Starts: Debt Default Confirmed Despite Unstamped Documents; Evidence Supports Default Existence.
December 25, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan's Delay Leads to Liquidation; Appellant's Repayment Proposal Rejected as Untimely Under Insolvency Code.
December 25, 2023 Case Laws Service Tax AT

Refund of Service Tax Challenged Due to Unjust Enrichment; Decision Based on Speculative Bid Calculation Assumptions.
December 25, 2023 Case Laws Service Tax AT

Sub-Contractors Not Liable for Double Taxation Under Goods Transport Agency Services; Recipient Pays Service Tax.
December 25, 2023 Case Laws Indian Laws HC

Cheque Dishonor Case Tied to Insolvency: Court Examines Consent Refusal on Rs. 3 Crore Claim as Legal Process Abuse.
December 23, 2023 Case Laws GST HC

Court Upholds Legality of Bank Account Attachment Under CGST Act; Action Deemed Justified and Within Jurisdiction.
December 23, 2023 Case Laws GST HC

Delayed ITC Claim for Petroleum Purchases Allowed via Manual Returns Due to GSTN Filing Limitations.
December 23, 2023 Case Laws GST AAR

Effluent Treated Water Exempt from GST Due to Environmental Compliance and Water Conservation Efforts.
December 23, 2023 Case Laws Income Tax HC

Reopening Tax Assessment u/s 147: Timeliness and Natural Justice Upheld in July 2022 Order.
December 23, 2023 Case Laws Income Tax HC

Court Orders 6% Interest on Tax Refund; Rate Rises to 9% if Unpaid by Feb 15, 2024; Officer Liable for Extra Interest.
December 23, 2023 Case Laws Income Tax HC

Pilot's Delay in Filing Tax Return Excused Due to Work Travel; Court Grants 37-Day Extension for Revised Submission.
December 23, 2023 Case Laws Income Tax AT

Eligibility for Exemption on Long-Term Capital Gains Confirmed: Investment in New Home Qualifies u/s 54F.
December 23, 2023 Case Laws Income Tax AT

No Penalty for Honest Mistake in Disallowance of Interest on Borrowed Funds for Capital Assets Acquisition.
December 23, 2023 Case Laws Income Tax AT

Resolution of Transfer Pricing Dispute: India-USA MAP for 2006-11 Transactions Applied to Non-US Deals.
December 23, 2023 Case Laws Income Tax AT

Business Expense Claim Denied Due to Lack of Reported Interest Income; Consistency Argument Rejected by CIT(A.
December 23, 2023 Case Laws Customs HC

Petitioner Challenges Delayed Waiver of Demurrage Charges After Goods Detained for Investigation, Seeks Accountability.
December 23, 2023 Case Laws Customs HC

High Court's Stay on Apple Release Binding Nationwide for Customs Department, Aligns with Supreme Court Principles.
December 23, 2023 Case Laws Companies Law HC

SFIO Can Investigate IPC and Companies Act Offences; Findings Can't Lead to Separate Proceedings; Report Treated as Police Report.
December 23, 2023 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor Not Eligible for Customs Duty Exemption, No Need for Bank Guarantee Renewal, Avoids Rs. 70 Crore Charges.
December 23, 2023 Case Laws Insolvency and Bankruptcy AT

Insolvency Application Admissible Due to Post-Section 10A Default Over Rs. 1 Crore by Corporate Debtor.
December 23, 2023 Case Laws Service Tax AT

Service Tax Demand on Reimbursed Charges by Indian Bank Deemed Incorrect Under Business Auxiliary Service.
December 23, 2023 Case Laws Service Tax AT

X-Ray Pipeline Inspection Classified as Works Contract Service; Service Tax Demand Under Certification Category Invalid.
December 22, 2023 Case Laws GST HC

Show Cause Notice Validity Hinges on Evidence of Suspicious Transactions or Tax Evasion Under CGST Act 2017.
December 22, 2023 Case Laws GST HC

Gold Ornaments Seized Over Missing Documents; Taxes and Penalties Paid, Petition Dismissed by Court.
December 22, 2023 Case Laws GST HC

Second Appeal Denied; Petitioner Must Deposit 20% of Disputed Tax for Stay on Balance Recovery Pending Writ Outcome.
December 22, 2023 Case Laws GST HC

GST Registration Restored After Prompt Response to Show Cause Notice and Filing Required Returns.
December 22, 2023 Case Laws Income Tax HC

Dispute Over Property Purchase Assessment: Alleged Undisclosed Income and Misreporting by Assessing Officer Challenged.
December 22, 2023 Case Laws Income Tax HC

Interest Over 12% to Partner Disallowed; Firm's Petition for Tax Revision Dismissed Under Income Tax Act Section 264.
December 22, 2023 Case Laws Income Tax AT

Tax Deduction Allowed Despite Allegations Against Trust; Lack of Evidence in Revenue's Claim.
December 22, 2023 Case Laws Income Tax AT

Taxpayer Penalized for Misreporting Income; Search Reveals No Undisclosed Income or Incriminating Evidence.
December 22, 2023 Case Laws Income Tax AT

Income Surrendered in Survey to Be Taxed as Business Income, Not Under Deeming Provisions; Normal Tax Rate Applies.
December 22, 2023 Case Laws Income Tax AT

Infrastructure Developer Eligible for Tax Deduction u/s 80IA(4), Not a Contractor, Affirms Key Distinction.
December 22, 2023 Case Laws Income Tax AT

Dispute Over Deduction Calculations: Allocation of Advertisement Expenses Based on Turnover Ratio Under Income Tax Act.
December 22, 2023 Case Laws Income Tax AT

Expansion of Minimum Alternate Tax: All Companies Included u/s 115JB from April 1, 2013.
December 22, 2023 Case Laws Customs HC

Illegal Seizure of Gold Jewelry Violates Constitutional Rights; Court Rules Actions Unconstitutional, Orders Restoration.
December 22, 2023 Case Laws Customs HC

Officials Guilty of Civil Contempt for Ignoring Court Orders, Burdening Justice System with Questionable Prosecution.
December 22, 2023 Case Laws Customs AT

Iron Ore Fines Valuation Disputed Over Questionable Testing Methods and Reliability of CRCL Report Results.
December 22, 2023 Case Laws Customs AT

Courier License Revoked for Misconduct: Incorrect Data Entry Deemed Intentional, Not Software Error.
December 22, 2023 Case Laws Insolvency and Bankruptcy AT

Tribunal Missteps in Forcing Resolution Professional to Return Management Control During Insolvency Process Stay.
December 22, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approval Final; No Need for CoC Reapproval on CIRP Costs Confirmed by Auditor.
December 22, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Professional Can't Accept New Plans; Tribunal Order Overturned in Insolvency Case.
December 22, 2023 Case Laws Money Laundering HC

Accused granted bail in money laundering case involving fake import documents; trial court to assess bail bond issues.
December 22, 2023 Case Laws Service Tax HC

Waqf Board Liable for Service Tax on Rental Income Despite Claims of Non-Responsibility Under Wakf Act.
December 22, 2023 Case Laws Service Tax AT

Service Tax on Retained Doctor's Fees for Infrastructure Support Ruled Unsustainable.
December 22, 2023 Case Laws Indian Laws HC

Director's Liability for Dishonored Cheque to Be Determined at Trial; No Proof of Non-Involvement Provided.

1 234 5 6 7........ 11

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Taxpayer's GST Payment Through DRC-03 Without Filing DRC-03A Form Rais...

F: Can a Company Cross-Utilize CENVAT Credit Between Two Service Sites Wi...

F: Navigating GST Compliance When Purchasing Soil for Resale from Mining ...

H: SEBI Extends Cybersecurity Framework Compliance Deadline to June 30, 2...

H: SEBI Revises Lock-in Rules for InvIT Preferential Issues and Introduce...

C: SEBI Extends Implementation Timeline for Algorithmic Trading Standards...

F: Taxpayers Can Claim Pre-Deposit Refunds After Favorable GST Appeal Ord...

F: GST Audit Notices Under Section 65: No Time Limits for Department Audi...

A: Evolution of India's Taxation System: From Ancient Principles to Moder...

A: Filing Annual Returns for Private Limited Companies: A Five-Step Proce...

A: Trump's "America First" Policy: How Protectionist Measures Reshaped Gl...

A: ESG Criteria: Measuring Corporate Sustainability Through Environmental...

A: Trump's "America First" Trade Policy: Tariffs, Trade Wars, and Global ...

A: Corporations Must Adopt Multi-Faceted Strategies to Reduce Carbon Emis...

A: Implementing Ten Essential "Green Goods Deeds" to Combat Climate Chang...

A: # Breaking Barriers: How Women in Business Navigate Gender Bias, Capit...

A: Women in STEM: Breaking Barriers and Driving Innovation Through Divers...

A: Our Environmental Choices Today: Creating a Polluted Legacy or Buildin...

H: Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case w...

H: Service Tax Recovery Limited to Three Years as Fraud Not Proven Under ...

H: SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Ti...

H: Applicant Granted Bail in GST Case on Parity Grounds with Co-accused U...

H: Tribunal Upholds Business Segmentation for Transfer Pricing, Directs T...

H: Unexplained Income Under Section 69: Losses Can Be Set Off Prior to AY...

H: Reopening Assessment Under Section 147 Invalid When Information Alread...

H: Addition Under Section 69B Deleted: Printout Evidence Insufficient Wit...

H: Chain Wheel and Free Wheel Components: Petition on Import Classificati...

H: Financial Hardship Not Valid Ground for Waiver of Mandatory Pre-Deposi...

H: Exporters Penalized Under FERA for Failing to Ensure Wheat Flour Reach...

H: Revenue Cannot Challenge EOU Refunds Through SCNs Without First Revisi...