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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For June

Home Highlights June

Filter:

Showing 751 to 800 of 6336 Records

1 ....12 13 14 151617 18 19 20........ 127

June 6, 2024 Case Laws Income Tax

Time limit for TP Order u/s 92CA(3A) - Order passed beyond limitation period - Transfer pricing adjustment non-est.
June 6, 2024 Case Laws Income Tax

Survey revealed undisclosed income admitted as 'Business Income'. Tribunal held income from money lending business as 'Business Income'.
June 6, 2024 Case Laws Income Tax

Disallowance u/s. 14A r.w. Rule 8D(ii) not warranted as interest-free funds sufficient for exempt income investment. Labor expenses disallowed, vehicle running expenses upheld.
June 6, 2024 Case Laws Income Tax

Proportionate disallowance of interest expenditure upheld, investments in group companies justified. Disallowances on land acquisition & capital loss restored for fresh adjudication.
June 6, 2024 Case Laws Income Tax

ITAT interpreted "business of construction" u/s 115WE(3) r.w.s 115WG - Ship building included. Fringe benefits @ 5% valid.
June 6, 2024 Case Laws Income Tax

Assessee's explanation supported by affidavits not properly considered, addition u/s 69A not sustainable. AO directed to delete addition.
June 6, 2024 Case Laws Income Tax

CIT(A) deleted additions without following Rule 46A. Deletion on forfeited amount & various expenses upheld. Disallowance u/s 14A restricted.
June 6, 2024 Case Laws Income Tax

Assessment u/s 153A or 153C - Addition u/s 69A - credits in saving accounts and undisclosed profit - ITAT quashes assessment order.
June 6, 2024 Case Laws Income Tax

Reopening of assessment without disposal of objections by AO deemed invalid. Assessee's objections must be considered before final assessment.
June 6, 2024 Case Laws Income Tax

Validity of reopening of assessment u/s 147 upheld. Addition u/s 69A rejected. Assessee's explanations deemed sufficient.
June 6, 2024 Case Laws Income Tax

Revision u/s 263 initiated on ICDS grounds deemed unsustainable. AO's acceptance of assessee's explanation upheld.
June 6, 2024 Case Laws Customs

Petitioners seeking return of Malaysian Passport after smuggling gold bars. Lenient view taken on 2nd petitioner. Court allows return with conditions.
June 6, 2024 Case Laws Customs

Former director not liable for penalty imposed on company. Directors not substituted for company. Petitioner resigned before penalty. Order quashed.
June 6, 2024 Case Laws Customs

Remission of duty on goods lost in fire in SEZ deemed foreign territory - CESTAT allows appeal, rejects duty demand.
June 6, 2024 Case Laws Customs

CESTAT ruled on valuation of imported goods, admissibility of statements u/s 108, documentary evidence, computer printouts, undervaluation, extended limitation period, confiscation, and penalties.
June 6, 2024 Case Laws Customs

Permission granted for re-export of Organic Cashew Kernel SWP after dry heating process. Confiscation order set aside.
June 6, 2024 Case Laws Customs

Classification of imported goods disputed in CESTAT. Mis-declaration of country of origin. Anti-dumping duty and penalties imposed. Appeal allowed for reevaluation.
June 6, 2024 Case Laws Customs

Stay petition against Order-in-Appeal setting aside late filing fine for Bill of Entry upheld due to technical glitches.
June 6, 2024 Case Laws Customs

Levy of penalty u/s 112(a) of Customs Act on appellant for smuggling cigarettes upheld. Sufficient opportunity given.
June 6, 2024 Case Laws Customs

Stay petition against Order-in-Appeal setting aside fine for late filing of Bill of Entry dismissed. Appellant faced technical glitches.
June 6, 2024 Case Laws Companies Law

Writ petition dismissed due to lack of territorial jurisdiction. High Court clarifies criteria for invoking Doctrine of Forum Conveniens.
June 6, 2024 Case Laws FEMA

Validity of Order u/s 17 of FEMA challenged for lack of hearing opportunity. Writ petition allowed due to delay and violation of natural justice.
June 6, 2024 Case Laws Money Laundering

Money laundering case: Without scheduled offence, PMLA charges can't stand. Acquittal of accused in all FIRs removes basis for attachment order.
June 6, 2024 Case Laws Service Tax

CESTAT held in favor of the Appellant on various issues including service tax exemptions, royalty payments, works contract services, and input service credits.
June 6, 2024 Case Laws Service Tax

Appeal allowed for refund of service tax paid erroneously. Export of services qualified as not exigible to service tax. Intermediary services not applicable.
June 6, 2024 Case Laws Central Excise

Cash refund u/s 142(6)(a) of CGST Act allowed by CESTAT. Cenvat Credit refund granted for CVD & SAD.
June 6, 2024 Case Laws Central Excise

Appellant eligible for refund of CVD under Section 142(3) of CGST Act, 2017. Tribunal holds appeal valid.
June 6, 2024 Case Laws Central Excise

Abatement of appeal due to non-prosecution beyond three adjournments. Upheld based on Ishwar lal Mali Rathod case.
June 6, 2024 Case Laws Central Excise

Extended period of limitation not justified for denial of CENVAT Credit u/r 2(l). Tribunal rejects suppression of facts.
June 6, 2024 Case Laws Central Excise

CESTAT held that 'Liv 52 Protec' misclassified as Animal Feed Supplement. Proper classification under Chapter 30. Extended period not justified. Penalties dropped.
June 6, 2024 Case Laws VAT and Sales Tax

Refund denied for excess tax paid on entry of packing materials in Assam. Petitioner directed to apply u/s 50 within 1 month.
June 5, 2024 Circulars Customs

Renewal of Custodianship for M/s Adani Ennore Container Terminal Pvt Ltd at Kamarajar Port, Ennore extended u/r 13 till 29.05.2029.
June 5, 2024 Circulars SEBI

Master Circular issued for Foreign Portfolio Investors, Designated Depository Participants, and Eligible Foreign Investors. Stay updated!
June 5, 2024 Circulars SEBI

Master Circular for Stock Brokers updated to include all relevant circulars issued on/before March 31, 2024. Check out the latest guidelines!
June 5, 2024 Circulars SEBI

Amendments to FPI regulations relax timelines for disclosure of material changes. Check out the latest circular for details.
June 5, 2024 Circulars SEBI

Enhancing operational efficiency & reducing risk - SEBI mandates direct payout of securities to client demat accounts.
June 5, 2024 Circulars GST

From 1st June 2024, CBIC will migrate to GSTN BO. New registration applications from 25th-31st May 2024 will be assigned to States.
June 5, 2024 Notifications DGFT

Export of Broken Rice to Senegal and Gambia extended through NCEL until 30th Nov 2024.
June 5, 2024 Case Laws GST

Classification of goods clarified by AAR - Sleeping Bag Mk4 large falls under Chapter Heading 9404 30 90. GST rate of 12% applies.
June 5, 2024 Case Laws Customs

Refund claim allowed as the test of unjust enrichment passed. Interest granted. Appellant entitled to refund of excess duty paid.
June 5, 2024 Case Laws Customs

CESTAT rules in favor of appellant in Customs Act case. Permit for passenger service can be used for charter services.
June 5, 2024 Case Laws Service Tax

Wrongful utilization of CENVAT Credit under Reverse Charge Mechanism deemed valid pre-2011. Demand set aside. Remand for CENVAT Credit verification.
June 5, 2024 Case Laws GST

Liability to pay GST excluded in contract; contractor cannot claim additional GST; petitioner can invoke arbitration clause.
June 5, 2024 Case Laws GST

Margin Scheme not applicable for scrap items like Iron, Lead Acid Batteries, Aluminium, Steel, Copper, Brass, Plastic. No benefit for intra or inter-state supply.
June 5, 2024 Case Laws GST

GST applicable only on supervision fee, not on material/labor cost.
June 5, 2024 Case Laws GST

Impugned show cause notice lacked essential details for hearing. Court emphasizes on literal interpretation of statutes.
June 5, 2024 Case Laws GST

Penalty u/s 129(3) of UP GST Act not justified for technical error in e-Way Bill. Orders quashed.
June 5, 2024 Case Laws GST

Cancellation of petitioner's registration due to non-existent firm without proper notice violates natural justice. Orders unsustainable.
June 5, 2024 Case Laws GST

Fraudulent availing of Input Tax Credit under sections 132(1)(b) & (c) and 132(1)(i) of CGST Act - Bail granted to accused
June 5, 2024 Case Laws GST

Condonation of delay in filing appeal u/s 107 of UPGST Act - Department's technical approach criticized. Order quashed, petitioner given chance.

1 ....12 13 14 151617 18 19 20........ 127

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...