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 GST Orders Uploaded Without Proper Service Violate... TaxTMI SEBI Extends Cybersecurity Framework Compliance... TaxTMI SEBI Revises Lock-in Rules for InvIT Preferential... TaxTMI Customs Duty Rates Under India-UAE CEPA to Change... TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI SEBI Amends REIT Regulations: Relaxed Lock-in Rules... 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 Refund of Unutilised Input Credit Allowed After... TaxTMI Tribunal Excludes Three IT Giants as Comparables... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For August of 2020

Home Highlights August August 2020 Year 2020

Filter:

Showing 251 to 300 of 336 Records

1 ....2 3 4 567

August 10, 2020 Case Laws Income Tax AT

Assessing Transaction Comparability: Focus on Functions, Assets, and Risks u/r 10B(2)(b) for Transfer Pricing.
August 10, 2020 Case Laws Income Tax AT

Trusts to be Assessed as Individuals for Capital Gains; Indexation Benefit Available Post Section 11 Exemption Withdrawal.
August 10, 2020 Case Laws Income Tax AT

Taxpayer Avoids Penalty for Bona Fide Mistake in Claim u/s 80IB; Section 271(1)(c) Not Applicable.
August 10, 2020 Case Laws Companies Law HC

Property Purchase by Applicant Deemed Not Genuine; Thareja Committee Supports Findings on JVG Group's Financial Distress in 2002.
August 8, 2020 Case Laws Income Tax HC

Rental Income as Business Income: Eligible for Section 80IA(4)(iii) Deductions, High Court Confirms Notional Expense Claims.
August 8, 2020 Case Laws Income Tax HC

High Court Upholds Additions in Bogus Accommodation Entries Case, Citing Corroborated Evidence and Probability Assessment.
August 8, 2020 Case Laws Income Tax AT

Court Rules Interest Expenses Deductible Against Earned Interest During Pre-Commencement Phase, Citing Case Law Support.
August 8, 2020 Case Laws Income Tax AT

AO's Lack of Satisfaction on Section 14A Disallowance Ignored Assessee's Self-Assessed Figures; Disallowance Limited to Initial Offer.
August 8, 2020 Case Laws Income Tax AT

Legal Charges for Appellant Company Classified as Routine Business Expenses, Not Capital Expenditure.
August 8, 2020 Case Laws Income Tax AT

PCIT's Attempt to Revise Assessment u/s 263 Fails Due to Lack of Specific Error Identification.
August 8, 2020 Case Laws Income Tax AT

Section 35D: Issuing Shares to Qualified Institutional Buyers to Meet Public Shareholding Levels in Compliance with Regulations.
August 8, 2020 Case Laws Central Excise HC

Amendment Clarifies "Substitute" Scope for Cenvat Credit Refund; Relevant Date is Payment Receipt in Foreign Exchange.
August 8, 2020 Case Laws Central Excise AT

CENVAT Credit Allowed for Tour Packages to Dealers as Sales Promotion; Considered Dealer's Commission Under Cenvat Rules.
August 8, 2020 Case Laws VAT and Sales Tax HC

Tamil Nadu Lacks Jurisdiction to Tax DEPB Sale Completed in Maharashtra, Court Rules Tax Levy Invalid.
August 8, 2020 Case Laws VAT and Sales Tax HC

High Court Restores Assessment Order for Reconsideration Due to Natural Justice Breach Amid COVID-19 Lockdown Impact.
August 8, 2020 Case Laws Indian Laws DSC

Cheque Invalid Under Negotiable Instruments Act: Amount in Words Deemed Absurd, Renders Cheque Unusable as Negotiable Instrument.
August 7, 2020 Case Laws Income Tax HC

Dispute Over Income Tax Exemption for Educational Trusts: Revenue's Burden to Prove Non-Educational Activities u/s 10(23C)(vi.
August 7, 2020 Case Laws Income Tax AT

Socio-economic expenses for driver education and community health u/s 37 approved as business deductions for assessee company.
August 7, 2020 Case Laws Income Tax AT

Penalty Order Valid Despite Initial Uncertainty if Definitive Charge Established in Section 271(1)(c) Cases.
August 7, 2020 Case Laws Income Tax AT

Tax Authorities Disallow Interest on Loans: Interest-Free Advances to Father's Business Examined Under Tax Rules.
August 7, 2020 Case Laws Income Tax AT

Section 68 Addition: Non-Existent Company Can't Rely on Documentation for Share Premium and Application Money Defense.
August 7, 2020 Case Laws Income Tax AT

Reopening Validity u/s 148: Examining Bogus Purchases and Hawala Operators in Income Tax Assessment.
August 7, 2020 Case Laws Customs AT

Anti-dumping decision upheld as authority relies on available data due to late disclosure by producer/exporter.
August 7, 2020 Case Laws Companies Law HC

Court Criticizes Penalty u/s 383(1A) of Companies Act for Lack of Evidence and Negligence in Proceedings.
August 7, 2020 Case Laws Service Tax HC

Court Stresses Need for Detailed Reasoning in Service Tax Cases to Invoke Extended Limitation Period.
August 7, 2020 Case Laws Central Excise AT

Refund Denied: Exporter Fails to Meet Rule 5 Cenvat Credit Requirements for Duty-Free Clearance.
August 6, 2020 Case Laws GST AAR

EPC Contract Services for Power Distribution Classified as Works Contracts; Subject to 18% Standard GST Rate, Not 12% Concessional.
August 6, 2020 Case Laws GST AAR

Food Supply to Hospitals via Outsourcing Faces 5% GST; Tax Applicability Tied to Specific Supply Periods.
August 6, 2020 Case Laws GST AAR

Advance Authority Ruling: ITC on GST for Lease Premium Charges for Business Land Deemed Ineligible per Section 17(5)(d.
August 6, 2020 Case Laws GST AAR

Poultry, Fish, and Meat Meals Classified as Raw Materials, Subject to 5% GST Under Harmonized System Code.
August 6, 2020 Case Laws Income Tax HC

High Court Criticizes Tribunal's Decision on Unexplained Investment u/s 158BC for Lack of Evidence and Erroneous Assumptions.
August 6, 2020 Case Laws Income Tax AT

PCIT Lacks Jurisdiction u/s 263 for Specified Domestic Transactions Due to Omitted Clause in Section 92BA.
August 6, 2020 Case Laws Income Tax AT

CIT Cannot Amend AO's Order if Transaction is Genuine; Section 56(2)(vii) Inapplicable to Alleged Paper Transactions.
August 6, 2020 Case Laws Income Tax AT

Reopening Tax Assessment Valid Beyond Four Years with Tangible Evidence, Per Section 147 of Income Tax Act.
August 6, 2020 Case Laws Income Tax AT

Penalty Proceedings u/s 271(1)(c) Invalid if Initiated and Levied for Different Reasons, Ensuring Legal Consistency.
August 6, 2020 Case Laws GST NAPA

Retailer Ordered to Refund Profits from GST Rate Cut on Duracell Batteries with 18% Interest u/r 133(3)(b) CGST Rules.
August 6, 2020 Case Laws Income Tax AT

Section 56(2)(viib): AO Cannot Change Share Valuation Method Based on Future Financial Outcomes of Assessee.
August 6, 2020 Case Laws Income Tax AT

Section 35D Deduction Upheld: Shares Allotted to Qualified Institutional Buyers Considered "Public" for Tax Purposes.
August 6, 2020 Case Laws Income Tax AT

Tax Authorities Must Justify Delays in Sale Deed Registrations Beyond Three Months, Says Court in Land Sale Case.
August 6, 2020 Case Laws Income Tax AT

Capital Gains from Land Sale by Trust Added to Income; Tripartite Agreement Amounts Deemed Government Grants, Not Gains.
August 6, 2020 Case Laws SEBI Board

Company Violates Insider Trading Regulations by Not Closing Trading Window, Breaching Clause 4 and Regulation 9(1) of PIT 2015.
August 6, 2020 Case Laws Service Tax HC

Court Rules Hearing Required Before Rejecting Declaration Under Sabka Vishwas Scheme 2019 for Service Tax Liability Acknowledged in 2018.
August 6, 2020 Case Laws Service Tax AT

Foreign Banks' Services to Indian Exporters Not Taxable Under RCM; No Service Tax for Appellant Bank.
August 6, 2020 Case Laws Service Tax AT

Understanding 'Franchisee Service' in Service Tax: Importance of Representational Rights and Revenue Sharing with Siti Cable.
August 6, 2020 Case Laws Central Excise AT

Appellant Eligible for CENVAT Credit; No Violation of Section 5A(1A) or Central Excise Rules 3(1) and 6(1) Found.
August 6, 2020 Case Laws VAT and Sales Tax HC

Court Rules Tax Notice Invalid Due to Expired Six-Year Limitation Period; Action Should Have Begun in 2016-2017.
August 5, 2020 Case Laws Income Tax HC

Court Upholds Assessment Notice Validity u/s 147 Despite Amalgamation; Original Company Considered Operational Post-Merger.
August 5, 2020 Case Laws Income Tax HC

High Court Upholds Disallowance of Interest Deduction on Loan for Land Purchase u/s 36(1)(iii) of Income Tax Act.
August 5, 2020 Case Laws Income Tax AT

CIT's Revision u/s 263 Upheld: AO Failed to Independently Verify Tax Return Discrepancies.
August 5, 2020 Case Laws Income Tax AT

Taxpayer's Depreciation Claim on Leasehold Rights Revised u/s 263; Stamp Duty Expenses Not Eligible for Depreciation.

1 ....2 3 4 567

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

C: DGFT Updates List of Banks Authorized to Import Gold and Silver for FY...

H: India Authorizes Export of Nine Essential Commodities to Maldives for ...

H: Investment Advisers and Research Analysts Can Now Collect Fees Up to O...

H: Compliance Officers Must Be One Level Below Managing Directors or Whol...

H: Reinsurance services: Retrospective Service Tax Exemption for Agricult...

F: GSTR-3B Payment After Time Limit: No ITC Available Under Section 16(4)...

T: Income Tax Bill 2025 Updates Clubbing Provisions to Prevent Tax Evasio...

F: GST Exemption for Transport of Ginned Cotton as Agricultural Produce U...

T: Income Tax Bill 2025: Understanding "Transfer" and "Revocable Transfer...

F: GST Input Tax Credit Lost Forever When GSTR-3B Filed After September D...

F: Legality of Trading US Options from India Using Foreign-Earned Funds: ...

A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...

A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...

A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...

A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...

A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...

A: Managing Currency and Foreign Exchange Risks in International Trade: H...

A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...

A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...

A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...

A: China's Reforestation Success: Key Lessons for India in Combating Dese...

A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...

H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...