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 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 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 Time-Barred GST Demand Quashed: Three-Year... TaxTMI Tax Assessment Order Invalidated for Missing... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For September of 2020

Home Highlights September September 2020 Year 2020

Filter:

Showing 1 to 50 of 415 Records

12 3 4 5........ 9

September 30, 2020 Case Laws GST AAAR

Sale of Transferable Development Rights or Floor Space Index Subject to 18% GST Under Heading 9972.
September 30, 2020 Case Laws GST AAAR

Appellant Denied ITC on GST for Lift Installation; Expense Recorded as Capital Expenditure Without Depreciation Claim.
September 30, 2020 Case Laws GST AAAR

GST Classification on Tunnel Construction: Earthwork Over 75% Qualifies for Tax Exemption, Says AAAR Modification.
September 30, 2020 Case Laws GST AAR

Affordable Housing Construction Taxable Under Entry No. 3(v)(da) Unless Opting for Rates in (ie) or (if.
September 30, 2020 Case Laws GST HC

E-way Bill Error Leads to Vehicle Detention: Officer to Evaluate Petitioner's Defense and Determine Liability.
September 30, 2020 Case Laws Income Tax HC

Court Criticizes Tax Authority for Denying Delay Condonation in Revised Return u/s 139(5), Cites No Justification.
September 30, 2020 Case Laws Income Tax HC

Tribunal Must Explain If No Failure Found in Assessee's Disclosure for Reopening Assessment u/s 147.
September 30, 2020 Case Laws Income Tax HC

Deduction Eligibility u/s 80IB: Strict Adherence to Statutory Language in Housing Projects Tax Recovery.
September 30, 2020 Case Laws Income Tax HC

Court Orders Company Officer to Identify Individual for Tax Return Submission; Provide 2011-2012 Director Details.
September 30, 2020 Case Laws Income Tax HC

Tribunal Reinstates Penalty for Concealment Despite Voluntary Disclosure; ITAT to Reconsider Unraised Penalty Issues u/s 271(1)(c).
September 30, 2020 Case Laws Income Tax HC

High Court rules reassessment u/ss 147/148 invalid due to change of opinion on TDS deduction u/s 194-I.
September 30, 2020 Case Laws Income Tax AT

AO's Order on Loans and Creditors Revised as Erroneous; Pr.CIT Directs Action u/s 263. No Stock Check Needed.
September 30, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Deleted as Assessee's Property Value Details Found Sufficient and Accurate by Appeals Authority.
September 30, 2020 Case Laws Customs HC

Revenue's Right to Appeal CESTAT Order: Enforcement Only If No Appeal Filed or Dismissed Within Statutory Period.
September 30, 2020 Case Laws Indian Laws HC

Court Rules Postdated Cheques Presented in 2007 Comply with Section 138 of Negotiable Instruments Act.
September 29, 2020 Case Laws GST AAAR

Sub-contractor Transport Services Not GTA; Can't Charge 12% GST on Forward Charge Basis Per SAC 996791.
September 29, 2020 Case Laws GST AAAR

Sub-contractor's vehicle rental services classified under Heading 9966, not as Goods Transport Agency (GTA) services.
September 29, 2020 Case Laws Income Tax AT

Performance Guarantee as Indemnity: No Arm's Length Adjustment Needed; Assessee Justified in No Fee Charge for AE Contract.
September 29, 2020 Case Laws Income Tax AT

Non-deduction of TDS on year-end provisions upheld u/s 40(a)(ia) despite later compliance by assessee.
September 29, 2020 Case Laws Income Tax AT

Assessee's Objection Upheld: TPO and DRP Can't Determine Arm's-Length Price for Royalty Payments on Ad Hoc Basis.
September 29, 2020 Case Laws Income Tax AT

Assessing Officer Cannot Impose Late Filing Fees u/s 234E for Returns Before June 1, 2015.
September 29, 2020 Case Laws Income Tax AT

Section 11 Exemption: Clarifying When Fees and Income Indicate Business Over Charity for Self-Sustaining Organizations.
September 29, 2020 Case Laws Income Tax AT

Income Tax Act: Section 69C Additions for Interest Payments Deleted Due to TDS Compliance u/s 194A.
September 29, 2020 Case Laws Income Tax AT

Penalty u/s 272A(2)(k) for Late TDS Returns; Assessing Officer to Verify Penalty from TDS Payment Date.
September 29, 2020 Case Laws Income Tax AT

Transfer of Immovable Property for Tax: Possession & Contract Performance Key in Capital Gains under Sec 2(47)(v.
September 29, 2020 Case Laws Companies Law HC

Petitioners Entitled to LLP Settlement Scheme 2020 Benefits Despite Pre-October 31, 2019 Document Submission.
September 29, 2020 Case Laws Companies Law HC

Companies Fresh Start Scheme 2020: File Returns Without Penalties for Active Defaulting Companies Still on Register.
September 29, 2020 Case Laws Insolvency and Bankruptcy Tri

Corporate Debtor's Director Faces Penalties for Hindering Resolution Professional and Failing to Secure Assets in Insolvency Case.
September 29, 2020 Case Laws Insolvency and Bankruptcy Tri

Tribunal Declares Presiding Officer's Order Under Payment of Wages Act, 1936, Null and Void; Ensures Compliance.
September 29, 2020 Case Laws Service Tax HC

Court Rules SVLDR Scheme Rejection Shouldn't Affect Declarations Post-April 2016; Orders Review of Petitioner's Applications.
September 28, 2020 Case Laws GST HC

Court Rules Lawyer's Location Shouldn't Affect GST Investigation Proceedings Location Decision.
September 28, 2020 Case Laws GST HC

Court Orders Refund of Improperly Collected GST and Penalty for Stock Transfer; Refund Due in 4 Weeks with 9% Interest.
September 28, 2020 Case Laws Income Tax HC

Assessee's appeal rejected; Section 263 doctrine of merger applies. CIT(A) should have adjudicated on specified merits.
September 28, 2020 Case Laws Income Tax HC

High Court remands transfer pricing method dispute back to ITAT, expects decisive ruling impacting current and future years.
September 28, 2020 Case Laws Income Tax HC

Assessment Period Extended by 12 Months for Remand Orders u/s 153 of Income Tax Act.
September 28, 2020 Case Laws Income Tax AT

Amendment to Section 37(1) on CSR Expenses Not Retroactive; Applies Post-2013 Companies Act Only.
September 28, 2020 Case Laws Income Tax AT

Interest Income Excluded from Tax Due Calculation u/s 234C Due to Payer's TDS Failure.
September 28, 2020 Case Laws Income Tax AT

Businesses Can Offset Interest Expenses Against Income: Interest Costs Classified as Allowable Losses.
September 28, 2020 Case Laws Income Tax AT

AO Directed to Grant Interest on Tax Refunds u/s 244A for Specific Assessment Years.
September 28, 2020 Case Laws Income Tax AT

Commodity Derivative Loss Disallowed: Court Rules It Can Offset Profits from Other Exchanges Under Single Business Operation.
September 28, 2020 Case Laws Indian Laws HC

Cheque Dishonor Case: Accused Acquitted u/s 138 Due to Non-Maintainable Complaint Filed by Non-Endorsed Party.
September 26, 2020 Case Laws GST DSC

Bail in Tax Evasion Cases: Court Needs Overwhelming Reasons to Revoke Bail and Re-arrest After Release.
September 26, 2020 Case Laws Income Tax HC

Court Rules AO Wrong to Reject DCF Method for Share Valuation u/s 56(2)(viib) of Income Tax Act.
September 26, 2020 Case Laws Income Tax HC

Court Rejects Reopening Assessment u/s 147 Due to Uncertainty and Change of Opinion by Assessing Officer.
September 26, 2020 Case Laws Income Tax AT

Appellant wrongfully denied tax exemption u/s 54F for multiple flats; amendment not applicable for assessment year 2009-10.
September 26, 2020 Case Laws Income Tax AT

Revision Order u/s 263 Upheld Due to Incorrect Deduction Allowance u/s 80P2(d) by Assessing Officer.
September 26, 2020 Case Laws Income Tax AT

Section 43CA Update: Assessing Officer Must Consider DVO Report When Evaluating Sale Transactions' Declared Consideration.
September 26, 2020 Case Laws Income Tax AT

Treasury Officer Cleared of Criminal Conspiracy and Fraud Charges Due to Invalid Allegation Foundation Under CBI Report.
September 26, 2020 Case Laws Customs HC

Misinterpretation of Exemption Circular: Clause 5.5 Comma Misleading, Holistic Reading Needed for Accurate Understanding.
September 26, 2020 Case Laws Insolvency and Bankruptcy Tri

Financial Institution Disputes Obligation to Pay Full CIRP and Liquidation Costs Despite Partial Payment; CoC Membership Contested.

12 3 4 5........ 9

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST Compliance Challenges When Reselling Soil Without Proper Invoices ...

F: GST Amnesty Scheme: Mapping Excess Tax Payments in DRC-03 Form with DR...

F: Temporary Export for Repair and Software Upgrade to Related Party Not ...

F: Input Tax Credit Available for Technical Advisory Services on Foreign ...

F: How to Claim GST Pre-Deposit Refund After Favorable Appeal When Portal...

F: Restaurants eligible for composition scheme when delivering through Sw...

F: Businesses with Multiple Locations Under One GST Number Can Use Single...

H: Customs Duty Rates Under India-UAE CEPA to Change from April 2025 Thro...

H: Karnataka Urban Water Supply Drainage Board receives tax exemption und...

H: Income-tax Rules Amended: Form 3CD Gets Major Overhaul with New Report...

H: Government Amends India-Mauritius CECPA Tariff Structure with New Duty...

H: SEBI Amends REIT Regulations: Relaxed Lock-in Rules for Sponsors and N...

A: India's Global Impact: Economic Power, Diplomatic Ties, and Strategic ...

A: Supreme Court Rules Unlisted Claims in Resolution Plans Extinguished, ...

A: LLPs Must File Form 8 by October 30, Form 11 by May 30 to Avoid Penalt...

A: Fake Invoices in GST: Understanding Illegality, Economic Impact, and L...

A: Guide to Recycling Metal Cans, Perfume Bottles, and Packaging Material...

A: Trade Wars Escalate: Tariffs Disrupt Global Supply Chains, Raise Price...

A: Hedge Funds: High Returns, High Risk, Complex Strategies. Evolving wit...

A: CAPEXIL: Boosting India's Chemical Exports Since 1958 with RODTEP MAI ...

A: AEPC Boosts Indian Apparel Exports with Market Research, Trade Fairs, ...

A: Investor Education and Protection Fund Authority Rules 2018: Ensuring ...

A: Understanding Inverted Duty Structure: When Input GST Exceeds Output G...

A: Navigating Valuation Rules for Importing Services: GST, Customs, and I...

H: GST Assessment Order Set Aside for Lacking Document Identification Num...

H: Refund of Unutilised Input Credit Allowed After Shipping Bills Properl...

H: Penalty Under Section 271C Deleted For Bona Fide Short TDS Deduction O...

H: Additions Under Section 68 Invalid When Based on Undisclosed Investiga...

H: Reassessment Order Set Aside: AO's Failure to Follow Procedure and Com...

H: Tribunal Excludes Three IT Giants as Comparables for Transfer Pricing ...