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 December of 2023

Home Highlights December December 2023 Year 2023

Filter:

Showing 451 to 500 of 537 Records

1 ....6 7 8 91011

December 6, 2023 Case Laws SEBI HC

SEBI Fails to Provide Documents to Minority Shareholders, Citing Revoked Settlement Orders; Court Demands Compliance.
December 6, 2023 Case Laws Service Tax AT

Refund of Service Tax on Export Services: CENVAT Credit Compliance and Conditions for Recovery Explained.
December 6, 2023 Case Laws Service Tax AT

CENVAT Credit Valid for Shop Expenses: Rent, Repair, and Maintenance Included in Assessable Value for Excise Duty.
December 6, 2023 Case Laws Service Tax AT

Custom Software Sale Deemed 'Excisable Goods,' Not ITSS: Exclusive Use Software and Hardware Package Clarified.
December 6, 2023 Case Laws Central Excise HC

Tribunal Lacks Jurisdiction to Restore Appeal Due to Non-Payment of Pre-Deposit; Question Resolved for Revenue.
December 6, 2023 Case Laws VAT and Sales Tax HC

No Deemed Sale: Cranes' Custody and Control Retained, Exempt from VAT and Sales Tax.
December 6, 2023 Case Laws Indian Laws HC

Independent Director Held Liable for Dishonored Cheque Despite Resignation; Proceedings to Continue per Court Decision.
December 6, 2023 Case Laws Indian Laws HC

Cheque Dishonor Case: Legal Presumption Favors Holder, But Burden of Proof on Debt Existence Not Met, Acquittal Upheld.
December 5, 2023 Circulars DGFT

Amnesty Scheme Offers Relief for Defaults in Export Obligation Under Advance Authorisation and EPCG Schemes.
December 5, 2023 Case Laws GST HC

Unsigned Orders Invalid Under CGST Act: No Legal Standing Without Signature, Cannot Be Rectified as Mistake or Omission.
December 5, 2023 Case Laws GST HC

Court Rules GST Exemption Applies to Services for Wheat Imports, Despite Intent for Processing into Other Products.
December 5, 2023 Case Laws GST HC

GST Registration Rejected for Shared Premises; Demarcation Required for Approval by November 27, 2023.
December 5, 2023 Case Laws GST HC

Appellant's GST Claim Dismissed Due to Misstatement on Transitional Credit Without Supporting Purchase Records.
December 5, 2023 Case Laws GST AAR

GST Applies to Residential Property Leased for Commercial Use; Tax Rate Set at 18% by AAR Decision.
December 5, 2023 Case Laws GST CCI

Real Estate Developer Directed to Refund Profits from GST Misapplication on 85 Units, Including Affordable Housing Sales.
December 5, 2023 Case Laws GST CCI

Profiteering Found in Film Services as GST Rate Reduction Ignored; Excess Charges Ordered for Refund.
December 5, 2023 Case Laws Income Tax HC

Court Remands Case, Directs Tax Dept to Avoid Hindering Banks' Loan Recovery with Repeated Attachment Orders.
December 5, 2023 Case Laws Income Tax AT

Asset Depreciation Must Reflect Actual Cost, Not Affected by Loan Waivers, Ensuring Fair Tax Assessment.
December 5, 2023 Case Laws Income Tax AT

Income Declared Under IDS-2016 Taxed as Capital Gains, Not Undisclosed Income u/s 68.
December 5, 2023 Case Laws Income Tax AT

Unexplained Cash Deposits Disputed; Assessee's Role as Agent for Mobile Top-Ups during Demonetization Recognized.
December 5, 2023 Case Laws Insolvency and Bankruptcy SC

Court Rules Contract Interpretation as Written; Appellant Unable to Recover Due to Sponsor's Insolvency and Lack of Assets.
December 5, 2023 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Notice and E-Voting Comply with IBBI Regulations; No Violations Found in Resolution Process.
December 5, 2023 Case Laws Service Tax AT

Service Tax Refund Delayed Due to Unclear Instructions in Notification, Not Appellant's Fault.
December 5, 2023 Case Laws Service Tax AT

Service Tax Not Applicable for Renting Quarters to Employees for Residential Use.
December 5, 2023 Case Laws VAT and Sales Tax HC

Delayed Tax Interest Invalid Before March 26, 2022; Recalculation Ordered After Rate Established for April 30, 2022 Payment.
December 5, 2023 Case Laws Indian Laws HC

Disciplinary Action Against Chartered Accountants Ends with Death, Indian Law Confirms in Case Laws.
December 5, 2023 Case Laws Indian Laws HC

Cheque Dishonor Due to Insufficient Funds: High Court Upholds Acquittal as Defense Proves Account Inactivity Since 2005.
December 4, 2023 Case Laws GST AAAR

Input Tax Credit Denied for Solar Panels Used in Exempt Electricity Supply, Disrupting Supply Chain Eligibility.
December 4, 2023 Case Laws Income Tax HC

Validity of Reopening Tax Assessment After Third-Party Search and 10-Year Limitation Period Examined.
December 4, 2023 Case Laws Income Tax AT

Tax Officer's Disallowance Overturned: CIT(A) Corrects Error After AO's Unverified Cash Payment Observations.
December 4, 2023 Case Laws Income Tax AT

Revision Order Upheld: Additional House Property Expense Claims Incorrectly Allowed, CBDT Circular Not Applicable.
December 4, 2023 Case Laws Income Tax AT

Tax Dispute: Court Rules on Undisclosed Income Classification and Appropriate Tax Rate Application.
December 4, 2023 Case Laws Income Tax HC

Tax Refund Adjustment Needs Prior Notice Under IT Act Sec 245; Without It, Adjustment Is Illegal.
December 4, 2023 Case Laws Income Tax AT

Offshore Service Income for Plant & Equipment Supply Not Taxable in India; Drawings & Designs Exempt.
December 4, 2023 Case Laws Income Tax AT

Taxpayer's Closure Compensation Deemed Allowable Business Expense Despite Initial Contestation by Assessing Officer.
December 4, 2023 Case Laws Income Tax AT

Cash Deposits During Demonetization Unexplained; Tax Addition u/s 68 Upheld by Assessing Officer.
December 4, 2023 Case Laws Income Tax AT

Tax Order Overturned Due to Expiry of Four-Year Limitation Period for TCS and Interest Assessment.
December 4, 2023 Case Laws Income Tax AT

Income Under Centralized Services Agreement Not Taxable in India Due to Lack of Permanent Establishment.
December 4, 2023 Case Laws Customs AT

Customs Broker's License Revocation Overturned; Evidence Needed for Over-Valuation Claims.
December 4, 2023 Case Laws Customs AT

Redemption Fine Waived: Duty and Interest Paid Under Zero Duty EPCG; Revenue's Appeal Dismissed.
December 4, 2023 Case Laws Customs AT

Re-assessment of shipping bill not final, challenge unsustainable; refund denial reasons deemed invalid.
December 4, 2023 Case Laws Service Tax AT

Cinema Food Sales Not a Taxable Service u/ss 65B(44) & 66E; No Service Tax on Cinema Snacks.
December 4, 2023 Case Laws Service Tax AT

Service Tax Demand Dismissed: 26AS Figures Insufficient Without Proof of Taxable Service; Extended Limitation Period Applied.
December 4, 2023 Case Laws Service Tax AT

Dispute Over Service Tax Classification for Management and Maintenance Services: 11 Work Orders Challenged.
December 4, 2023 Case Laws Service Tax AT

Extended Limitation Period Denied Due to Lack of Evidence for Fraud or Misrepresentation Claims.
December 4, 2023 Case Laws Service Tax AT

Work Contract Agreement Not Automatically Classified as Manpower Supply Service Despite Manpower Deployment.
December 4, 2023 Case Laws Indian Laws HC

Cheque Dishonor: Legal Enforceability of Debt Essential for Criminal Liability Under Negotiable Instruments Act.
December 2, 2023 Case Laws GST HC

Court Dismisses Petition on Non-Speaking SCN under GST; Highlights Duty to Request Necessary Documents for Defense.
December 2, 2023 Case Laws GST HC

Interest Demand Unjust for GSTIN-Cancelled Petitioner Unable to File Returns, Court Rules No Default in Tax Payment.
December 2, 2023 Case Laws GST HC

Letter Blocking ITC Violates Rule 86A, Lacks Legal Standing as Order or Notice.

1 ....6 7 8 91011

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Single Invoice Series Allowed for Multiple Billing Locations Under Sam...

F: Principal Must Pay GST on Materials Sent to Absconding Job Worker Unde...

F: GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse o...

F: Input Tax Credit Available for Technical Services Used in Foreign Busi...

C: Investment Advisers and Research Analysts Can Now Collect Advance Fees...

H: Insolvency Professionals Must Use Baanknet Platform for Liquidation Sa...

H: SEBI Extends Timeline for Retail Algorithmic Trading Standards to Augu...

F: Input Tax Credit on Guest House Rent: Navigating Section 17(5) Restric...

F: Superintendent's Authority to Issue DRC-07 Summary When Original Deman...

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

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...