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 2024

Home Highlights December December 2024 Year 2024

Filter:

Showing 1 to 50 of 890 Records

12 3 4 5........ 18

December 31, 2024 Case Laws GST HC

Unsigned Orders under GST Acts Quashed, Fresh Orders with Valid Signatures Directed.
December 31, 2024 Case Laws GST HC

Improper GST Officer's Probe Renders Show Cause Notice Invalid, Court Directs Refund.
December 31, 2024 Case Laws GST HC

Taxpayer wins input tax credit case as High Court orders fresh decision considering notification.
December 31, 2024 Case Laws GST HC

Tax registration cancellation upheld for failing to appeal within time limit and not using amnesty scheme.
December 31, 2024 Case Laws GST HC

Improper Notice Service Leads to ITC Disallowance Order Being Set Aside, Pending Fresh Consideration and 10% Tax Payment.
December 31, 2024 Case Laws GST HC

High Court Quashes Tax Order for Denial of Fair Hearing, Directs Fresh Consideration After Personal Hearing.
December 31, 2024 Case Laws GST HC

Court Quashes Tax Order for Violation of Natural Justice, Directs Refund of Recovered Amount.
December 31, 2024 Case Laws Income Tax HC

Statutory Dues Like PF, ESIC Not Eligible for Rectification u/s 254(2).
December 31, 2024 Case Laws Income Tax HC

Dismissal of Appeal Overturned, Petitioner Given One Week to Cure Defects for Case Revival.
December 31, 2024 Case Laws Income Tax HC

Government Firm's Plea Against Mandatory Tax Scrutiny Rejected; No Violation of Natural Justice Found.
December 31, 2024 Case Laws Income Tax AT

US tech firm's cloud analytics solution income in India not taxable as Fees for Technical Services.
December 31, 2024 Case Laws Income Tax AT

Taxman's Order for Special Audit Quashed for Lack of Recorded Reasons; Extension to Auditor Instead of Assessee Held Invalid.
December 31, 2024 Case Laws Income Tax AT

Investing companies' identity can't be presumed non-existent for share capital addition.
December 31, 2024 Case Laws Income Tax AT

Trust's Credit Guarantees to Small Businesses Allowed as Exempt Charitable Activity; Provisions Treated as Allowable Expense.
December 31, 2024 Case Laws Customs HC

Corporate Executive Cleared of Personal Liability for Company's Export Violations by High Court.
December 31, 2024 Case Laws Customs HC

Validity of Show Cause Notices under GST Law: Section 18 Notice Upheld, Section 28(4) Notice Quashed.
December 31, 2024 Case Laws Customs AT

An unpaid seller's application for re-exporting goods was allowed, no customs violation found.
December 31, 2024 Case Laws Customs AT

Customs Duty Exemption Denied: Iron Ore Exports Before Notification Issuance Not Eligible.
December 31, 2024 Case Laws Customs AAR

Areca Nuts Post-Processing Determines Customs Classification, Not Origin: Roasted Nuts Under 2008, Not Chapter 8.
December 31, 2024 Case Laws SEBI AT

Upholding SEBI's power, AT backs 15% interest on outstanding broker registration fees for brief period.
December 31, 2024 Case Laws SEBI AT

FMC's inquiry into embezzlement, illegal share allotment, misappropriation of funds by NMCE upheld by AT.
December 31, 2024 Case Laws SEBI AT

IL&FS failed to report more than 49 investors in company's non-convertible debentures despite receiving list, violating SEBI regulations.
December 31, 2024 Case Laws Money Laundering HC

Bona fide property purchase before crime not covered under PMLA sans evidence of involvement.
December 31, 2024 Case Laws Money Laundering HC

Company Directors Cannot Escape Money Laundering Probe Despite Quashing of FIR, Rules HC.
December 31, 2024 Case Laws Service Tax AT

Service Tax on Cleaning Services for Railways Upheld; Appeal Partially Allowed, Case Remanded for Further Determination.
December 31, 2024 Case Laws Central Excise HC

Central Excise Act Amendment Disallows CENVAT Credit for Manufacturers of Exempted Goods Despite Duty Payment.
December 31, 2024 Case Laws Central Excise AT

Fertilizer Classification Upheld Over Plant Growth Regulator: Siapton 10L and Isabion Rightly Classified Under CETA 3101 00 99.
December 31, 2024 Case Laws Central Excise AT

Delayed Excise Refunds: Interest Payable from Deposit Date as per Supreme Court's Ranbaxy Ruling.
December 31, 2024 Case Laws Indian Laws HC

Trail Court Acquittal Upheld: Lack of Proof on Cheque Consideration Raises Reasonable Doubt.
December 31, 2024 Case Laws IBC HC

Validity of SARFAESI, RDB, IBC Provisions Upheld; Petitioners Penalized for Repetitive Litigation.
December 30, 2024 Circulars DGFT

New PSIAs Enlisted by DGFT, Areas of Operation Expanded for Existing Agencies for Efficient Export Checks.
December 30, 2024 Case Laws Income Tax AT

Addition for completed assessment without incriminating evidence unsustainable, rules court.
December 30, 2024 Case Laws Income Tax AT

Taxman's failure to address objections against reopening assessment vitiates the assessment order.
December 30, 2024 Case Laws GST HC

CGST Act: Tax Recovery for GSTR Mismatch Stayed, Requires Non-Fraud Reasons Proven.
December 30, 2024 Case Laws GST HC

High Court Grants Regular Bail in GST Fraud Case Citing Investigative Lapses and Undue Hardship.
December 30, 2024 Case Laws GST HC

Businesses Get Relief: Court Allows Operations Despite Tax Filing Lapses, Stresses Pragmatic Approach.
December 30, 2024 Case Laws Income Tax HC

High Court Quashes Tax Reassessment Notice Based on Third-Party Information Without Independent Verification.
December 30, 2024 Case Laws Income Tax AT

Taxability of interest on compensation for land acquisition under Income from Other Sources.
December 30, 2024 Case Laws Income Tax AT

Travel Expenses Partly Allowed, Cash Credits Unexplained, Delayed PF/ESIC Disallowed, Interest Deduction Allowed.
December 30, 2024 Case Laws Income Tax AT

Creditworthiness of loan creditors upheld, interest on unsecured loan allowed based on cited precedents.
December 30, 2024 Case Laws Customs AT

Customs officials lacked reasonable belief for confiscating imported gold, rendering proceedings invalid under Customs Act.
December 30, 2024 Case Laws Customs AT

Novel Cut & Polish Diamond Traders Absolved: Customs Tribunal Rejects Fraud Claims, Upholds Valid Import Licenses.
December 30, 2024 Case Laws GST HC

Experienced State Tax Officers Denied Membership in GST Appellate Tribunal Due to Incorrect Proposals.
December 30, 2024 Case Laws GST HC

Tax Assessment Order Nullified for Lacking DIN Number, Upholding CBIC Circular Mandate.
December 30, 2024 Case Laws GST HC

Andhra Society Members Not Liable for GST Dues, HC Quashes Recovery Against Secretary.
December 30, 2024 Case Laws Income Tax AT

Dismissing Appeal Without Hearing Violates Assessee's Right - ITAT
December 30, 2024 Case Laws Income Tax AT

Cash expenditures once sourced and taxed cannot be doubly taxed as unexplained cash credit.
December 30, 2024 Case Laws Income Tax AT

Gold Trader's Reasonable Profit Rate Fixed at 2% for Unaccounted Purchases, Excess Stock Remanded for Reassessment.
December 30, 2024 Case Laws Income Tax AT

Penalty Quashed: ITAT Finds Lack of Clear Charge for Misreporting in Show-Cause Notice.
December 30, 2024 Case Laws Income Tax AT

Restaurant Giant's Financial Restructuring Upheld: Interest-Free Loans to Subsidiaries Allowed, Cash Deposits Not Taxable.

12 3 4 5........ 18

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Restaurants Using Swiggy Can Opt for GST Composition Scheme; Swiggy No...

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 ...

H: Director's Surrendered Diary Income Treated as Gross Amount, 10 Lacs A...

H: Tribunal Allows 0.5% Rate for Corporate Guarantee Commission and Direc...

H: Customs Act Section 28 Case Remanded Due to Adjudication Delay Violati...

H: Bail Denied Under PMLA Section 45 in Liquor Scam Case Despite Long Det...

H: Vicarious Liability Under Section 141 NI Act Requires More Than Mere A...

F: Company Uses Cenvat Credits Across Units with Single PAN: Tribunals Le...

F: Pharma Firm Faces GST Challenge: Return Capital Goods in 3 Years Under...

F: Clarification Sought on Overpayment Adjustment via DRC 03 Under GST Am...