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Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Government Securities Trading Rules Modified Under... TaxTMI Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Private Companies Get Extended Deadline Until June... TaxTMI Property Transaction Additions Under Section 69A... TaxTMI Partnership Firm Wins Appeal Delay Condonation... TaxTMI Tax Department Must Share Documents Requested by... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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12 3 4 5........ 134

May 31, 2024 Circulars DGFT

Clarification: AA holders can file review applications u/s Para 4.17 till 31.12.2024 for NC decisions pre-01.04.2023.
May 31, 2024 Circulars SEBI

SEBI revises guidelines for IPF & ISF for commodity derivatives segment, effective June 1, 2024. Exchanges to amend rules & notify members.
May 31, 2024 Circulars DGFT

Clarification on filing review of Norms Committee decisions under Para 4.17 of HBP-2023 extended till 31.12.2024 for pre-01.04.2023 cases.
May 31, 2024 Circulars SEBI

Revision of eligibility criteria for launching commodity futures contracts. SEBI modifies norms u/s 2(bc) & u/r 10.1.1. Effective June 1, 2024.
May 31, 2024 Circulars SEBI

SEBI eases IBT rules for stock brokers! Permission process streamlined & reporting requirements simplified.
May 31, 2024 Notifications GST

Amendment to Notification No. 02/2017-Central Tax regarding jurisdiction of CGST officers. Changes in territorial jurisdiction.
May 31, 2024 Case Laws Income Tax AT

Notice u/s 148 is not valid since not served as sent to wrong email ID. Limitation extended due to Covid-19.
May 31, 2024 Case Laws Indian Laws HC

Gujarat High Court: Directors Can Be Prosecuted Without Notice u/s 319 CrPC for Cheque Offenses.
May 31, 2024 Case Laws Income Tax AT

Foreign tax credit u/s 90 even if form 67 filed belatedly, is allowable subject to verification by the AO. Assessee entitled to claim relief as per DTAA.
May 31, 2024 Case Laws GST HC

Assessment order u/s 73(1) of GST Act is appealable. Alternative remedy available, writ petition dismissed.
May 31, 2024 Case Laws GST HC

Andhra Pradesh High Court Dismisses Petition Against GST Registration Cancellation Due to Non-Response to Show Cause Notice.
May 31, 2024 Case Laws Indian Laws HC

Dishonor of cheques u/s 138 of NI Act. Accused acquitted due to material alteration. Burden of proof clarified.
May 31, 2024 Case Laws Income Tax AT

Initiation of proceedings u/s 153C(1) instead of 143(3) invalid for AY 2020-21.
May 31, 2024 Case Laws Income Tax AT

Tribunal Rules Property Received in Family Settlement Cannot Be Taxed; Overrules AO's Addition Beyond Notice Scope.
May 31, 2024 Case Laws GST HC

Cancellation of GST registration for petitioner set aside. Assessee directed to comply with tax requirements.
May 31, 2024 Case Laws VAT and Sales Tax HC

Waiver of Rural Development Cess for AY 2002-03 not granted. Payment in installments not allowed. Petitioner's claim dismissed.
May 31, 2024 Case Laws GST HC

Extension of time limit for GST assessment u/s 73 challenged. Court provides interim relief to assessees.
May 31, 2024 Case Laws GST HC

Over Dimensional Cargo (ODC): Penalty order for E-Way Bill violation quashed, emphasizing need for mens rea in tax evasion cases.
May 31, 2024 Case Laws Central Excise HC

Quashing of prosecution under Central Excise Act and IPC. No Dues issued, Sabka Vishwas Scheme applied.
May 31, 2024 Case Laws GST HC

Validity of pre-show cause notices u/s 74 since not uploaded in the View notices and orders - Petition not maintainable due to availability of appeal remedy.
May 31, 2024 Case Laws Indian Laws HC

Dishonor of Cheque: Suspension of sentence. Sufficient reason for ordering a deposit of 20% of the amount of compensation, not assigned. Matter restored back
May 31, 2024 Case Laws GST HC

Madras High Court finds natural justice breach; GST notices only on portal. Case remanded, 10% tax payment required.
May 31, 2024 Case Laws GST HC

Penalty for non-filing of GST Returns: Notice uploaded on the portal, not communicated to petitioner, violating natural justice. Matter restored back.
May 31, 2024 Case Laws Income Tax HC

Court Rules Noida, Varanasi Sites Not Permanent Establishments; Quashes Tax Reassessment and PAN Jurisdiction Transfer.
May 31, 2024 Case Laws Income Tax AT

Lease of property with substantial infrastructure is business income, not rental income. AO erred in changing head of income.
May 31, 2024 Case Laws Income Tax HC

Delhi High Court Rules Guarantee Fees from Indian Subsidiaries Not Taxable as Interest Under DTAA Article 12.
May 31, 2024 Case Laws Money Laundering HC

Bail Application rejected in money laundering case involving illegal levy on coal transportation. Applicant fails to meet PMLA twin conditions.
May 31, 2024 Case Laws Income Tax AT

Unexplained cash deposits u/s 68 were explained by withdrawals & cash balances. Interest disallowance u/s 36(1)(iii) deleted for real estate business.
May 31, 2024 Case Laws Income Tax AT

Cash deposits more than turnover: Unexplained cash deposits u/s 69A were sourced from sales proceeds, loan & turnover.
May 31, 2024 Case Laws Money Laundering HC

Court Upholds Bail in Money Laundering and Illegal Kidney Transplant Case; Emphasizes Reasoned Decisions and Summons Use.
May 31, 2024 Case Laws Income Tax AT

LTCG deduction u/s 54F allowed despite pre/post-transfer payments. Provisions of sec 54/54F are benevolent.
May 31, 2024 Case Laws Income Tax AT

ITAT Bangalore Rules in Favor of Assessee on Unexplained Cash Deposits u/s 69A During Demonetization.
May 31, 2024 Case Laws Income Tax HC

Evidentiary value of statements u/s 132(4): Statements alone not enough for assessment. Non-issuance of Notice u/s 153C cannot be rectified u/s 292B.
May 31, 2024 Case Laws Customs AT

Levy of anti-dumping duty on undervalued DVB remotes and diodes confirmed by clubbing of consignments. Confiscation of goods and penalties imposed.
May 31, 2024 Case Laws Income Tax HC

Delhi High Court rules Indian PE interest from Head Office non-taxable under India-US DTAA; rejects 2016 Explanation's application.
May 31, 2024 Case Laws Customs AT

Appeals before the CESTAT below Rs. 50 lakhs not maintainable as per CBIC instructions. Litigation reduction emphasized.
May 31, 2024 Case Laws Companies Law AT

Tribunal Upholds Original Demerger Scheme's Appointed Date, Overturns NCLT Modification Based on Legal Compliance.
May 31, 2024 Case Laws Service Tax AT

Corporate guarantee without consideration was not taxable. Profit/markup not liable to service tax.
May 30, 2024 Circulars Customs

Customs Duty Drawback Payments Transition to PFMS for Streamlined Processing Starting June 2024.
May 30, 2024 Circulars DGFT

Amendment to SION E-125 for Shea Stearine export by DGFT India. Import entitlements revised.
May 30, 2024 Notifications GST

Central Govt Amends Tax Officer Jurisdiction in Rajasthan; Affects Alwar, Jaipur, Jodhpur & Udaipur from August 5, 2023.
May 30, 2024 Notifications Income Tax

Exemption: U/s 10(46) of IT Act 1961, 'Mathura Vrindavan Development Authority' notified by Central Govt.
May 30, 2024 Case Laws Income Tax AT

Best Judgment assessment u/s 144 without notice u/s 143(2) is invalid. Addition u/s 69A as unexplained money deleted.
May 30, 2024 Case Laws Income Tax AT

Tribunal Confirms Tax Exemption for State-Controlled Entity Under Article 12, Recognizing It as 'Instrument of State'.
May 30, 2024 Case Laws Income Tax AT

Penalty u/s 271(1)(c) for bogus LTCG confirmed. Revised income declaration not voluntary. No exemption u/s 10(38).
May 30, 2024 Case Laws Income Tax AT

Unexplained cash investment for property purchase. Addition without cross-examination deemed unjustified. Burden on AO to prove.
May 30, 2024 Case Laws Indian Laws HC

Sub-Registrar's Refusal Overturned: SARFAESI Act Prioritizes Secured Creditors Over Tax Dues, Guidelines Recommended.
May 30, 2024 Case Laws GST HC

Cancellation of registration: Petition dismissed due to gross delay in availing appellate remedy. Law favors diligence over indolence.
May 30, 2024 Case Laws GST HC

Transporter not required to carry original tax invoice, only duplicate copy as per Rule 48(1)(b) of CGST. Petition allowed.
May 30, 2024 Case Laws GST HC

Challenge to adjudication order u/s 73 of GST. Reply was not considered. Order to be treated as corrigendum to the SCN.

12 3 4 5........ 134

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