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 Income-tax Rules Amended: Form 3CD Gets Major... 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 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 CBIC Clarifies Section 128A Waiver Eligibility for... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For August of 2021

Home Highlights August August 2021 Year 2021

Filter:

Showing 201 to 250 of 457 Records

1 2 3 456 7 8 9........ 10

August 18, 2021 Case Laws Service Tax AT

CENVAT Credit allows repair and maintenance of office premises, excludes quiz competitions as recreational activities.
August 18, 2021 Case Laws Central Excise HC

High Court Rules ICB Clearances as Exports, Entitles Appellant to Cenvat Credit Refund u/r 5.
August 18, 2021 Case Laws Central Excise AT

Job-Work Service Tax Liability: Determining Responsibility Between Job-Worker and Principal Under Exemption Notification.
August 18, 2021 Case Laws Central Excise AT

Refund Entitlement Due to Lack of Show Cause Notice u/s 11A for Short-Paid Duty Recovery Challenge.
August 18, 2021 Case Laws Central Excise AT

Assessee's Refund Claim Valid as CESTAT Sets Aside Demand; Payment Made Under Protest, Exempt from Section 11B Limitation.
August 18, 2021 Case Laws Indian Laws HC

Legal Ambiguity in Cheque Dishonor: When Can Offenses Be Compounded u/s 147 of the Negotiable Instruments Act?
August 17, 2021 Case Laws GST AAR

Asset Valuation in Demerger Must Include Non-GST Assets for Input Tax Credit Apportionment per CGST Act Sec 18(3), Rule 41(1).
August 17, 2021 Case Laws GST AAR

Street Lighting Service Under Energy Contract Classified as Composite Supply; 18% GST Applies, SAC 999112.
August 17, 2021 Case Laws GST HC

GSTR 3B Revision Appealable; Writ Petition Under Article 226 Not Entertained; Excess Tax Claimable in Future Proceedings.
August 17, 2021 Case Laws GST HC

Petitioner Seeks Return of Seized Gold Ornaments Under GST Act, Section 130; Hearing Requested for Case Clarification.
August 17, 2021 Case Laws Income Tax AT

Challenge to Section 37(1) Expense Disallowance: Insufficient Justification by Assessing Officer on Business Expense Relevance.
August 17, 2021 Case Laws Income Tax AT

Capitalization of Land Costs in JDA Deemed Unnecessary; Addition Removed by Commissioner of Income Tax (Appeals.
August 17, 2021 Case Laws Income Tax AT

Income Tax Assessment Reopening u/s 147 Declared Invalid Due to Lack of Independent Verification by Assessing Officer.
August 17, 2021 Case Laws Service Tax HC

Court Upholds Settlement Commission's Rejection; Settlement Not Conclusive, Issues to Be Adjudicated by Competent Authority Per Act.
August 17, 2021 Case Laws Customs AT

Appellant's Mis-Declaration of Imported Goods Upheld; Duty Demand Stands, But Redemption Fine and Penalty Reduced.
August 17, 2021 Case Laws Customs AT

Customs Broker's Penalty u/s 114AA Overturned Due to Lack of Evidence of Misconduct or Misrepresentation.
August 17, 2021 Case Laws Customs AT

Penalty Under Customs Act Section 112 on Export Unit Overturned Due to Vacated Seizure of Imported Ball Bearings.
August 17, 2021 Case Laws Companies Law HC

Court Rules Against Deactivation of Directors' IDs; Allows Penalties for Delay Under Companies Law, Section 164.
August 17, 2021 Case Laws Insolvency and Bankruptcy AT

Registrar of Companies Ordered to Investigate Irregularities u/ss 206 and 207 of Companies Act 2013.
August 17, 2021 Case Laws Service Tax AT

Extended Tax Limitation Requires Clear Proof of Willful Fact Suppression, Inadequate Justification Not Enough per Finance Act.
August 17, 2021 Case Laws Central Excise AT

Entitled to Cash Refund from PLA Account Under GST Act; One-Year Time Limit Not Applicable Per Section 142(3.
August 17, 2021 Case Laws Central Excise AT

CENVAT Credit Limitation Period Case: Demand Against Large Taxpayer Unit Set Aside Due to Lack of Mala Fide Intent.
August 17, 2021 Case Laws Central Excise AT

CENVAT Credit Allowed for Welding Electrodes and Railway Materials Used Outside Factory Premises, Tribunal Confirms.
August 17, 2021 Case Laws Service Tax AT

Indian Importers in CIF Contracts: Ocean Freight Service Tax Reverse Charge Raises Liability Questions; Refunds Due for Deposited Taxes.
August 17, 2021 Case Laws Income Tax SC

Supreme Court Confirms No Retrospective Application for 2010 Gratuity Amendment; Exemption Denied Under Income Tax Section 10(10)(ii.
August 17, 2021 Case Laws Income Tax HC

Limitation for Revision u/s 263 Starts from Original Assessment Date, Not Re-assessment Date.
August 17, 2021 Case Laws Income Tax HC

Court Rules Scrap Sales Excluded from Turnover in Section 10B Tax Exemption Calculations, Citing ICAI Definition.
August 17, 2021 Case Laws Income Tax HC

Reopening of Assessment u/s 147 Challenged: Notices Shouldn't Correct Errors or Suit Convenience Without Meeting Conditions.
August 17, 2021 Case Laws Income Tax HC

Court Rules Bottled Pickles Not a New Commodity, Denies Tax Deduction u/s 10B for Gherkin Conversion.
August 16, 2021 Case Laws Customs HC

Petitioner Appeals for Amendment of Bill of Entry u/s 149 Due to Assessing Authority's Error in Duty Calculation.
August 16, 2021 Case Laws GST HC

Petitioners Denied Anticipatory Bail for Allegedly Misusing Input Tax Credit via Bogus Invoices; Court Dismisses Petitions.
August 16, 2021 Case Laws Income Tax HC

High Court Upholds Reopening of Assessment u/s 147 Due to Income Escapement and Assessee's Disclosure Failures.
August 16, 2021 Case Laws Customs HC

Court Denies Amnesty Request for COVID-19 Charges by CFSs and Shipping Lines; No Relief Under Disaster Management Act.
August 16, 2021 Case Laws Income Tax HC

High Court Appeal Challenged: Alternate Remedy Exists for Reopening Assessments u/s 147, Directs to Appellate Authority.
August 16, 2021 Case Laws Insolvency and Bankruptcy AT

Settlement of Resolution Professional Fees Under IBC: Unauthorized Post-Commencement Contracts Without CoC Approval Highlighted in Section 20(2)(b) Case.
August 16, 2021 Case Laws Income Tax AT

Court Rules 50% Property Addition Unjustified; Payment Made Solely by Assessee's Husband in Co-Ownership Case.
August 16, 2021 Case Laws Income Tax AT

No Penalty Imposed: Transfer Pricing Adjustments Deemed Debatable, All Related Disallowances and Additions Deleted u/s 271(1)(c.
August 16, 2021 Case Laws Income Tax AT

Clarification on Debenture Redemption Reserve in Book Profit Calculation u/s 115JB of Income Tax Act.
August 16, 2021 Case Laws Income Tax AT

Education Cess Deductible Under Income Tax Act: Section 37(1) Allows Cess Deduction as Non-Income Tax Expense.
August 16, 2021 Case Laws Insolvency and Bankruptcy Tri

Written Acknowledgment of Debt Restarts Limitation Period, Validating Corporate Insolvency Resolution Process Under IBC Sections 5(21) and 3(12).
August 16, 2021 Case Laws Income Tax AT

Tax Appeal Success: Construction Costs on Leasehold Land Approved, No Errors Found in Deleting Disallowed Additions.
August 16, 2021 Case Laws Income Tax AT

Section 263 Review: Closing Stock Valuation and Tax Neutrality Over Time Analyzed; No Revenue Prejudice Found.
August 16, 2021 Case Laws Income Tax AT

Revenue Authority Cannot Selectively Tax Beneficiaries' Shares in Trust Income, Co-ordinate Bench Rules u/ss 164 and 160.
August 16, 2021 Case Laws Income Tax AT

Tax Reassessment Invalid: Notice Issued to Minor Instead of Parent u/s 147/148.
August 14, 2021 Case Laws Income Tax HC

Court Rules Assessment Order u/s 153A Invalid Due to Lack of Jurisdiction; No Incriminating Evidence Found.
August 14, 2021 Case Laws Service Tax HC

Court Confirms Antivirus Software Development as Taxable Service Under IT Software Category; Appellant's Argument Rejected.
August 14, 2021 Case Laws Income Tax AT

Appeal Allowed: Section 115JB MAT Provisions Not Applicable to Scheduled Banks Despite Assessee's Calculation Errors.
August 14, 2021 Case Laws GST AAR

Contributions to NMET and DMF for mining services in Andhra Pradesh are subject to GST under Reverse Charge Mechanism.
August 14, 2021 Case Laws GST AAR

Services for Exam Items and Results Processing Deemed GST Exempt for Educational Institutions under Law.
August 14, 2021 Case Laws Income Tax HC

High Court Grants Interim Relief on Property Attachment; Further Examination Required u/s 132(9B) in Writ Petitions.

1 2 3 456 7 8 9........ 10

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...

F: Company Must Hold EGM to Adopt Financial Statements After AGM Failure,...

F: Jurisdiction Question: Can a Superintendent Issue GST Demand Summary W...

F: GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause...

F: Pre-Deposit Refund After Favorable GST Appeal: System Error Workaround...

F: Taxpayer's Amnesty Scheme Payment at Risk Due to Missing DRC-03A Form ...

A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...

A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...

A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...

A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...

A: Comprehensive Export Risk Management: Strategies for Political, Econom...

A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...

A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...

A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...

A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...

A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...

H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...

H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...

H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...

H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...

H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...

H: Courier Company Penalized for CIER Violations Despite KYC Compliance C...

H: Penalty Under Section 112(b) of Customs Act Reduced for Imported Motor...

H: Customs Act Section 149: Shipping Bill Amendments Require Contemporane...

H: Customs Duty Payment Under DGFT Amnesty Scheme Shields Importers From ...