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 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 Portfolio Managers Given Extended Timeline of 15... 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 2023

Home Highlights August August 2023 Year 2023

Filter:

Showing 51 to 100 of 535 Records

123 4 5 6........ 11

August 28, 2023 Case Laws Income Tax AT

Royalty Addition u/s 9 Not Applicable Without DTAA Changes, Following New Skies Satellite BV Precedent.
August 28, 2023 Case Laws Income Tax AT

Reassessment Quashed: Change of Opinion by Assessing Officer Not a Valid Ground for Reopening Assessments.
August 28, 2023 Case Laws Income Tax AT

Rectification Order u/s 154 Quashed for Exceeding Four-Year Limitation Period in Income Tax Act Case.
August 28, 2023 Case Laws Customs AT

Customs House Agent Penalized Rs. 50,000 for Role in Illegal Export of Red Sanders u/ss 114(i) and 114AA.
August 28, 2023 Case Laws Customs AT

Customs Fails to Justify Rejection of Transaction Value for Imported Ceramic Tiles Using NIDB Data.
August 28, 2023 Case Laws Customs AT

Customs Authorities Fail to Reclassify Imported Pump Filters for Washing Machines, IGST Levy Issue Arises.
August 28, 2023 Case Laws Customs AT

Appellant's Denied Request to Convert Shipping Bills Violated Natural Justice; Reconsideration Ordered u/s 149 Proviso.
August 28, 2023 Case Laws Service Tax AT

Vehicle Lease and Vessel Charter with Control Transfer Not Taxed as "Supply of Tangible Goods Service.
August 28, 2023 Case Laws Service Tax AT

LPG Storage at Customer Premises Not Classified as Warehousing Service u/s 65(102) of Finance Act 1994.
August 28, 2023 Case Laws Service Tax AT

Commissioner Denies Exemption for GTA Services Under RCM, Criticized for Assuming Recipients Were Mostly Proprietors.
August 28, 2023 Case Laws Central Excise AT

Refund Denial Unjust: Provisional Assessment Not Required for Excess Duty Repayment Claim Approval.
August 28, 2023 Case Laws Central Excise AT

Timely Reversal of CENVAT Credit with Interest Prevents Additional Demand on Mixed Goods Production Under Central Excise Rules.
August 28, 2023 Case Laws Indian Laws SC

High Court's Power u/s 482: Partner's Liability in Cheque Dishonor Case Examined for Evidence of Non-Involvement.
August 28, 2023 Case Laws Indian Laws SC

High Court Emphasizes Contract Interpretation in Arbitral Awards u/s 37, Favoring Validity of All Clauses.
August 26, 2023 Case Laws GST HC

High Court Allows IGST Refund; Application Not Incomplete Under CGST Rule 89(2), Sub-rules (3) and (4) Inapplicable.
August 26, 2023 Case Laws GST AAR

ITC Allowed for Renting Motor Vehicles to Transport Women Employees at Night Due to Legal Obligation.
August 26, 2023 Case Laws GST AAR

IT Services Classified as Export Under IGST Act, 2017; Qualifies for Zero-Rated Supply Status Per Section 16(1)(a.
August 26, 2023 Case Laws GST AAR

UNICEF Collaboration for COVID-19 Awareness: Services Exempt from GST, Rules Authority for Advance Rulings (AAR.
August 26, 2023 Case Laws GST AAR

Appellant Can Claim Input Tax Credit on GST for JCB and Spares Used in Business, AAR Confirms.
August 26, 2023 Case Laws GST AAR

Input Tax Credit Allowed for Repair Expenses on Factory Buildings if Not Capitalized in Accounts.
August 26, 2023 Case Laws Income Tax HC

Court Rules Husband Sole Owner of 33% Company Shares; Wife Excluded Under Income Tax Act Section 2(22.
August 26, 2023 Case Laws Income Tax HC

Interest on Motor Vehicles Act compensation is non-taxable; TDS u/s 194A inapplicable. Court orders refund of deducted TDS.
August 26, 2023 Case Laws Income Tax HC

High Court Orders Fresh Tax Assessment Due to Improper Notice Service per Income Tax Rule 127 for Companies Act Entities.
August 26, 2023 Case Laws Income Tax AT

Amendment Cannot Extend Expired TDS Order Time Limits; Orders Beyond Limit Are Time-Barred and Quashed.
August 26, 2023 Case Laws Income Tax AT

Land Transfer in Partnerships: Section 45(3) Governs Tax Valuation Over Section 50C for Capital Contributions. (3.
August 26, 2023 Case Laws Income Tax AT

Penalty for Not Deducting TDS on Property Purchase u/s 271C; Bona Fide Mistake or Non-Compliance?
August 26, 2023 Case Laws Income Tax AT

Court Rules CIS as Permanent Establishment for Assessee in India; Assets Provided Without Cost Confirm PE Status.
August 26, 2023 Case Laws Income Tax AT

Reopening of Assessment u/s 147 Deemed Invalid Due to Lack of Evidence on Income Escapement.
August 26, 2023 Case Laws Income Tax AT

Assessee with Sikkim domicile since before 1975 qualifies for income tax exemption u/s 10(26AAA) per Supreme Court decision.
August 26, 2023 Case Laws Income Tax AT

Taxpayer Challenges Interest Levy u/ss 234B, 234C, and 220(2) of Income Tax Act in CIT(A) Appeal.
August 26, 2023 Case Laws Income Tax AT

Assessee's Unrecorded Paddy Basmati Transactions via National Spot Exchange Ltd Result in Confirmed Additions by Authorities.
August 26, 2023 Case Laws Income Tax AT

TDS Case: No Default for Assessee on Reimbursements and Allowances u/ss 194J, 195, and 201(1) of IT Act.
August 26, 2023 Case Laws Customs HC

High Court Quashes 30-Year-Old Show Cause Notice Due to Unreasonable Delay, Citing Lack of Section 28(2A) in Customs Act.
August 26, 2023 Case Laws Customs AT

Court Rejects Additional Customs Duty on MRP Basis Due to Price Discrepancies at Different Ports.
August 26, 2023 Case Laws Customs AT

Appellant awarded 6% interest on delayed refund; Supreme Court case referenced, but higher rates not guaranteed.
August 26, 2023 Case Laws Customs AT

Customs Valuation Dispute: Non-contemporaneous Price Comparison Invalidates Demand on Hydraulic Pump Imports.
August 26, 2023 Case Laws Customs AT

Authority Must Justify Rejection of Documentary Evidence for Imported Goods' Transaction Value Despite Waiver of Show Cause Notice.
August 26, 2023 Case Laws Insolvency and Bankruptcy AT

Section 7 Application Withdrawn After One Time Settlement; CoC Not Constituted, IRP Fees Due in Two Weeks.
August 26, 2023 Case Laws Service Tax HC

Court Finds No Legal Grounds to Substitute Petitioner for IDFC Ltd. in 12-Year-Old Show Cause Notice Case.
August 26, 2023 Case Laws Service Tax HC

High Court Criticizes 13-Year Delay in Adjudicating Show Cause Notice, Stresses Timely Resolution u/s 73.
August 26, 2023 Case Laws Service Tax AT

Liability for Tax on Import of Storage Services Under RCM: Section 66A and Rule 3(ii) Exemption Explained.
August 26, 2023 Case Laws Service Tax AT

Rejection of VCES Declaration Due to Time-Barred Notice: Commissioner Missed 30-Day Deadline per Nov 25, 2013 Circular.
August 26, 2023 Case Laws Service Tax AT

Appellant Liable for Service Tax on Guarantees; Demand Limited to Normal Limitation Period, Excess Set Aside.
August 26, 2023 Case Laws Service Tax AT

CENVAT Credit Cannot Be Denied for Electricity Billing Services; Tax Payment Legality Lies with the Owner.
August 26, 2023 Case Laws Central Excise HC

High Court Affirms Tribunal Relief: Retrospective Amendment to Rule 6 CENVAT Credit Rules for 2004-2008 Disputes.
August 26, 2023 Case Laws Central Excise HC

CENVAT Credit Recovery During CIRP: Court Orders Refund of Pre-Deposit with Interest Due to Unlodged Claims Under IBC 2016.
August 26, 2023 Case Laws Central Excise AT

Taxpayer Reversed Re-Credit on Audit Advice; Department's Show Cause Notice Deemed Void and Illegal.
August 26, 2023 Case Laws Central Excise AT

SSI Exemption Denied for Branded Bracelets; Non-compliance with Central Excise Rules, 2001 Procedures Confirmed.
August 26, 2023 Case Laws Central Excise AT

Chlorinated Paraffin Classification Clarified with Retrospective Effect under Central Excise Law; Revenue's Attempt Unsuccessful.
August 26, 2023 Case Laws Central Excise AT

Debate on Classifying Neem Blended Organic Manure: Fertilizer or Pesticide? Further Analysis Required for Accurate Categorization.

123 4 5 6........ 11

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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 ...

H: Penalties Under Section 112 of Customs Act Unsustainable When Gold Not...

F: Taxpayer's Payment via DRC-03 Without Filing DRC-03A Form Deemed Non-C...

F: Can a Company Cross-Utilize CENVAT Credit Between Two Service Sites Wi...

F: Navigating GST Compliance When Purchasing Soil for Resale from Mining ...

F: Taxpayers Can Claim Pre-Deposit Refunds After Favorable GST Appeal Ord...

A: Evolution of India's Taxation System: From Ancient Principles to Moder...