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 Government Securities Trading Rules Modified Under... TaxTMI Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Partnership Firm Wins Appeal Delay Condonation... TaxTMI Tax Department Must Share Documents Requested by... TaxTMI Input Tax Credit Denied: Taxpayers Failed to Prove... TaxTMI Input Tax Credit Utilization From Different GST... TaxTMI DGFT Makes Electronic Certificates of Origin... TaxTMI Central Government Sets Phased Implementation Dates... TaxTMI RBI Revises Payment Rules Between ACU Member... TaxTMI Stock Exchanges Must Take Full Responsibility for... TaxTMI SEBI Makes Intermediaries Fully Liable for AI... TaxTMI New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Revenue Appeals Below Rs. 2 Crores Must Be... TaxTMI Legal Heirs Must Pay Compensation in Cheque Bounce... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For April of 2020

Home Highlights April April 2020 Year 2020

Filter:

Showing 1 to 50 of 572 Records

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

April 30, 2020 Circulars Customs

Customs Act 1962: New Guidelines for Virtual Hearings Enhance Accessibility and Fairness in Remote Customs Proceedings.
April 30, 2020 Notifications Companies Law

New Rules for Appointing Company Directors: Streamlined Process and Updated Qualifications Enhance Corporate Governance Transparency.
April 30, 2020 Case Laws GST AAR

Eligible for CGST Composition Scheme: Service Turnover Must Not Exceed 10% of Total or Rs. 5 Lakh, Whichever Higher.
April 30, 2020 Case Laws GST AAR

Religious Books Exempt from GST and SGST Under HSN Code 4901 10 10; Inter-State Supply Exempt Under IGST Act 2017.
April 30, 2020 Case Laws GST AAR

Software Classified as "Application Software" Under HSN Code 8523, Considered a "Supply of Goods" Requiring Computer Activation.
April 30, 2020 Case Laws GST AAR

Overseas HLA Testing on Indian Buccal Swabs is Healthcare Service, Qualifies for GST Exemption as Clinical Establishment.
April 30, 2020 Case Laws GST AAR

GST Rate for Poha Bran Reclassified; Incorrectly Listed Under Soybean Products HSN 2304 00 90, Now 5% for Cattle Feed.
April 30, 2020 Case Laws GST AAR

Supreme Court of India reviews GST on electricity supply fees, advance ruling not possible while sub-judice.
April 30, 2020 Case Laws GST AAR

Supply of Power Packs: Freight and Insurance Services Considered Part of Unified Transaction for Tax and Timing Purposes.
April 30, 2020 Case Laws Service Tax HC

Court Rules Photography Printing as Service, Not Sale, Under Exemption Notification No. 12/03-ST.
April 30, 2020 Case Laws Income Tax HC

Trusts Eligible for Charitable Registration u/s 12AA, Allowing Tax Exemptions and Donations Benefits u/s 80G.
April 30, 2020 Case Laws Income Tax HC

Reopening Tax Assessments Needs Concrete Belief, Not Just Suspicion, Under Income Tax Act Section 147.
April 30, 2020 Case Laws Income Tax HC

Contribution to National HVDC Project is Deductible u/s 37(1) as Business Expenditure, Not a Donation.
April 30, 2020 Case Laws Income Tax AT

Court Allows Rectification After Bench Fails to Communicate Decision Not Discussed by Parties Involved.
April 30, 2020 Case Laws Income Tax AT

One-Time Club Membership Fees Must Be Spread Over 15 Years for Income Reporting and Tax Purposes.
April 30, 2020 Case Laws Income Tax AT

Consistency in LTCG Tax Liability for Co-Owners of REC Bonds: Uniformity in Capital Gains Computation Essential.
April 30, 2020 Case Laws Income Tax AT

Court Rules Advances for Land Not Deemed Dividends u/s 2(22)(e) of Income Tax Act; Business Purpose Confirmed.
April 30, 2020 Case Laws Income Tax AT

Deduction Denied: Company Not Engaged in Manufacturing, Fails Section 80IB Requirements for Tax Benefits.
April 30, 2020 Case Laws Income Tax AT

Taxpayer Challenges Reopening of Assessment; Revenue Must Prove Proper Notice Service u/ss 148 and 142(1.
April 30, 2020 Case Laws Income Tax AT

Section 143(3) Assessment Valid Despite Lack of Detailed Reasoning; Revenue Interest Not Harmed.
April 30, 2020 Case Laws Income Tax AT

Assessing Taxable Income from On-Money in Vesu Project Flat and Shop Bookings Over Multiple Years.
April 30, 2020 Case Laws Income Tax AT

Section 80IB Deduction: Forfeited Cancellation Charges Must Be Subtracted from Sale Price Before Calculating Tax Deduction.
April 30, 2020 Case Laws Income Tax AT

Gold Coins and Certificates as Promotional Expenses Qualify for Business Deductions Under Income Tax Rules.
April 30, 2020 Case Laws Income Tax AT

Stamp Valuation Authority's Assessment Key in Capital Gains Cases u/s 50C; DVO Valuation Not Considered.
April 30, 2020 Case Laws Customs AT

Board Circular Enforces Refund of Sugar Cess on Imports Despite Conflicting Decisions Treating It as Excise Duty.
April 30, 2020 Case Laws Service Tax AT

Service Tax on Stevedoring and Transport Charges Under CHA Services Deemed Unsustainable; No Penalties Imposed.
April 30, 2020 Case Laws Service Tax AT

Swachh Bharat Cess on input services qualifies for Cenvat Credit; appellant entitled to refund via this mechanism.
April 30, 2020 Case Laws Central Excise AT

CENVAT Credit Demand Overturned: No Manufacturing Process Involved, Extended Limitation Period Invalid.
April 30, 2020 Case Laws VAT and Sales Tax HC

APGST Act Sections 33-E and 33-F: Authorities Can't Withhold GST Refunds Beyond Six Months, Violating Statutory Provisions.
April 30, 2020 Case Laws Indian Laws SC

High Court wrongfully set aside Arbitrator's order; respondent waived objections by not participating in arbitration.
April 29, 2020 Circulars DGFT

DGFT Clarifies Free Sale and Commerce Certificate Application Process to Enhance Export Transparency and Compliance.
April 29, 2020 Notifications GST

Rule 87(13) and FORM GST PMT-09: Key Updates on Compliance Under CGST Rules 2017 for Tax Provisions.
April 29, 2020 Case Laws Income Tax SC

Appellant Denied Tax Exemption Due to Lack of Mutuality; Strict Interpretation of Exemptions Essential for Public Exchequer.
April 29, 2020 Case Laws Income Tax HC

Advertisement and sales promotion costs are revenue expenditures, not capital; essential for business operations.
April 29, 2020 Case Laws Income Tax HC

Assessing Officer Lacks Evidence to Tax Additional Projects for Assessment Year 2009-10; Claims Unsubstantiated by Survey Papers.
April 29, 2020 Case Laws Income Tax HC

Assessing Officer Must Consider Late Form No. 10CCB Submission for Section 80-IA Deduction Eligibility in Reassessment.
April 29, 2020 Case Laws Income Tax AT

No Incriminating Material Found in Search; No Basis for Additions u/s 153A and Section 68 of Income Tax Act.
April 29, 2020 Case Laws Income Tax AT

Assessee's 8% Income Declaration u/s 44AD Accepted; Revenue's Doubt on Turnover Rejected u/s 69A.
April 29, 2020 Case Laws Income Tax AT

Receivables Write-Off Approved After Joint Venture Ends, Complies with Section 36(2) of Income Tax Act.
April 29, 2020 Case Laws Income Tax AT

Interest on Loan for Subsidiary Share Purchase is Revenue Expenditure u/s 36(1)(iii) of Income Tax Act.
April 29, 2020 Case Laws Income Tax AT

Penalty Waived for Non-Banking Loan Transactions u/s 271D Due to Reasonable Cause in Section 273B.
April 29, 2020 Case Laws Income Tax HC

Section 147 Reassessment: Limitations Apply Only if Expired Before AY 2006-07 Order; Section 150(1) Saves Otherwise.
April 29, 2020 Case Laws Companies Law HC

Company Struck Off Registrar for Not Applying u/s 248(c) of Companies Act 2013; Procedure Not Followed.
April 29, 2020 Case Laws Central Excise HC

Tribunal Overlooked Key Amendment to Rule 6(3)(i) of Cenvat Credit Rules, 2004, Changing Exempted Goods Payment Requirement.
April 29, 2020 Case Laws Service Tax AT

Tribunal Rules Appellants Not Liable for Service Tax; Refund Claims Valid if Filed Within One Year of 16.11.2016.
April 29, 2020 Case Laws Customs AT

Appeals Commissioner Oversteps by Introducing New Grounds Not in Original Notice for SAD Refund Case.
April 29, 2020 Case Laws Customs AT

Legal Metrology Act, 2011 exempts industrial imports from 'retail selling price' requirement for duty valuation.
April 29, 2020 Case Laws Customs AT

Dispute Over Garment Confiscation and Penalties Due to Export Declaration Discrepancy; Intent Not Evident.
April 29, 2020 Case Laws Central Excise AT

EOU Wins Case Against Incorrect Cost Recovery Charges, Secures Refund for Excess MOT Payments.
April 28, 2020 Case Laws Service Tax HC

Photography Services Tax: Sale vs. Service Debate Under Exemption Notification No.12/03-ST and Article 366(29A)(b) Clarified.

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

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Participant Questions Legality of Single SCN for Two Years Under Secti...

F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...

F: GST Registration Required for Reverse Charge on Goods Transport Servic...

F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...

H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...

H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...

H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...

H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...

H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...

H: Government Securities Trading Rules Modified Under Section 16 to Contr...

H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...

A: E-commerce operators must pay GST liabilities via cash ledger under Se...

A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...

F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...