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 2022

Home Highlights September September 2022 Year 2022

Filter:

Showing 1 to 50 of 506 Records

12 3 4 5........ 11

September 30, 2022 Case Laws GST HC

Court Clarifies: Personal Residential Rentals by Proprietorships Exempt from GST; Compliance Required from Respondents.
September 30, 2022 Case Laws GST HC

Refund Claim Rejection: Procedural Law of Limitation Applies Retrospectively to Ongoing and Future Proceedings for Clarificatory Benefits.
September 30, 2022 Case Laws Income Tax HC

Notices for reopening assessments u/s 147 valid without DSCs, sent from official email IDs, meet authentication standards.
September 30, 2022 Case Laws Income Tax HC

Order u/s 264 Must Be Issued Within a Year; Extension Beyond March 31, 2022, Not Allowed.
September 30, 2022 Case Laws Income Tax HC

Taxpayer Can Explain Position in Reassessment u/s 147; Court Finds No Prejudice from Process Actions.
September 30, 2022 Case Laws Income Tax HC

Assessing Officer Can Reopen Tax Assessments Under Explanation 2 of Section 147 of the Income Tax Act.
September 30, 2022 Case Laws Income Tax AT

Court Upholds Reopening of Tax Assessment for Unexplained Gift u/s 147; Validates Administrative Process.
September 30, 2022 Case Laws Income Tax AT

Section 80IB Deduction Denied: Project Incomplete, Work-in-Progress Cited, Amendments Prospective from Assessment Year 2011-12.
September 30, 2022 Case Laws Income Tax AT

Court Overrules Tax Authority, Upholds 25% Depreciation on Toll Road Intangible Asset, Citing Judicial Precedents and Past Rulings.
September 30, 2022 Case Laws Income Tax AT

Railways Payment Deducts Late Delivery Charges; Revenue's Appeal on Bad Debt Disallowance Dismissed.
September 30, 2022 Case Laws Income Tax AT

Non-Deduction of TDS: Full Relief Preferred Over Partial When Payee's Tax Liability is Nil u/s 40(a)(ia).
September 30, 2022 Case Laws Direct Taxes HC

Court Rules Sections 2(9)(A) & 2(9)(C) of Benami Transactions Amendment Act 2016 Are Prospective, Shaping Property Law Enforcement.
September 30, 2022 Case Laws Customs HC

Court Acknowledges Challenges in Setting Specific Timeframe for FSSAI Inspection and Sampling u/s 47(5) of the Act.
September 30, 2022 Case Laws Customs HC

High Court Grants Terminal Excise Duty Refund; GST Authorities Pass Decision to DGFT for Processing.
September 30, 2022 Case Laws Customs AT

Customs Broker penalty u/s 112(a) resolved with duty payment; unequal treatment in Section 28(6)(i) benefits disputed.
September 30, 2022 Case Laws Companies Law HC

Court Finds Futura Ex-Directors' Conduct Questionable; Winding-Up Order Remains Until NCLT Decision Per IBC Section 13.
September 30, 2022 Case Laws VAT and Sales Tax HC

Court Rejects 584-Day Delay Condonation in Filing; COVID Exclusion Leaves 250 Days Unjustified.
September 29, 2022 Case Laws Income Tax HC

Court Rules Section 153C Notice Unwarranted; Documents Found Not Incriminating Due to Issuing Authority Status.
September 29, 2022 Case Laws Income Tax HC

High Court overturns rejection of rectification u/s 154; reassessment ordered for tax liability u/s 143(1).
September 29, 2022 Case Laws Income Tax HC

Court Confirms Directors' Liability for Company Debts u/s 179(1) of Income Tax Act Due to Insufficient Defense.
September 29, 2022 Case Laws Income Tax AT

No Penalty for Non-Compliance u/s 271(1)(b) Due to Proper Assessment Process u/ss 143(3) and 153A.
September 29, 2022 Case Laws Income Tax AT

Dispute Over Tax Liability Enhancement Under IT Act Section 154; Ownership of Document u/s 69A Contested.
September 29, 2022 Case Laws Income Tax AT

Court Rules 10% Expense Disallowance Unfair, Suggests Lump-Sum for Realistic Profit Rate Alignment in Business Sector.
September 29, 2022 Case Laws Income Tax AT

Taxpayer's Income Increased Due to Typo Error; Classified as Income from Other Sources Without Evidence.
September 29, 2022 Case Laws Income Tax AT

Assessment Reopening u/s 147 Invalid Due to Irrelevant Facts and Suspicion; Subsequent Actions Nullified.
September 29, 2022 Case Laws Customs HC

Court Denies Permanent Injunction as Disputed Goods Barred from Entry; Plaintiffs Can Pursue Further Legal Action.
September 29, 2022 Case Laws Customs HC

Court Rejects Revenue's Dry Weight Method for Iron Ore Classification Under Tariff Act, Citing Lack of Legislative Intent.
September 29, 2022 Case Laws Customs HC

CESTAT Rules Coils and Accessories Under Tariff Heading 8503, Eligible for Duty Refund and Interest.
September 29, 2022 Case Laws Customs HC

Petitioner challenges uncommunicated valuation changes in 95 bills of entry, alleging procedural lapse in notification requirements.
September 29, 2022 Case Laws Customs AT

Helicopter import demand invalidated; exceeded original show cause notice allegations, Commissioner's confirmation overturned due to insufficient notification.
September 29, 2022 Case Laws Money Laundering HC

Appellate Tribunal errs by not declaring orders illegal, directs appellant to Special Court, allowing illegality to continue.
September 29, 2022 Case Laws Money Laundering HC

Look-out Circulars in Money Laundering Cases: Valid Only with Active Criminal Complaints or Inquiries Under PMLA.
September 29, 2022 Case Laws Central Excise AT

Court Upholds Duty Demand Based on Trustworthy Private Records in Ingots Case; No Evidence of Furnace Capacity Change.
September 29, 2022 Case Laws VAT and Sales Tax HC

High Court Rules TNVAT Act Section 64(4) Prevents Delegation Below Deputy Commissioner Rank; Orders Must Be Passed Personally.
September 28, 2022 Case Laws Income Tax AT

Interest Expenditure Can Offset Interest Income; Section 40(ba) Misapplied to AOPs, Not Affecting Registered Societies.
September 28, 2022 Case Laws Income Tax HC

Court Rules Assessment u/s 147 Invalid for Deceased; Section 292B Inapplicable in Such Cases.
September 28, 2022 Case Laws Income Tax AT

TDS u/s 195: No Permanent Establishment in India; CIT(A) supports assessee, removes incorrect additions.
September 28, 2022 Case Laws Income Tax AT

Court Rules 40% Deduction of Gross Receipts for Unaccounted Professional Income Expenses is Fair and Equitable.
September 28, 2022 Case Laws Income Tax AT

Court Upholds Deletion of Unexplained Cash Credits u/s 68; Loans Proven Legitimate by Assessee's Evidence.
September 28, 2022 Case Laws Income Tax AT

Assessing Officer Applies 30% Tax Rate on Capital Gains, Classifying Depreciable Assets as Short-Term u/s 50.
September 28, 2022 Case Laws Income Tax AT

Interest Income on Loans Accrues Annually, Not Tied to Payment Receipt; Preference Shares Differ Due to Uncertainty.
September 28, 2022 Case Laws Income Tax AT

TP adjustments for AMP expenses and warranty reimbursements not separate transactions without TPO rejecting trading segment margins.
September 28, 2022 Case Laws Customs AT

Court Questions Legitimacy of Gold Origin; Appellant Lacks Evidence for Lawful Purchase of High-Purity Gold Bars.
September 28, 2022 Case Laws Customs AT

Gold Smuggling Case: Co-Noticee Statements Need Independent Corroboration u/s 112(b)(i) of Customs Act 1962 for Penalties.
September 28, 2022 Case Laws Customs AT

Penalty Under Customs Act Section 112(b) Dismissed: Appellant Not Involved in Gold Smuggling Activities.
September 28, 2022 Case Laws Insolvency and Bankruptcy AT

Court Error in Rejecting Claim: No Evidence Loan to Corporate Debtor Was Repaid, Says Appellant.
September 28, 2022 Case Laws Companies Law AT

Shareholding Requirements in Oppression and Mismanagement Cases: Dominus Litis Role and Litigation Control Explained.
September 28, 2022 Case Laws FEMA HC

FEMA Case: Show Cause Notice Must Clearly Define Scope for Charges on Foreign Property Transactions and Repatriation Issues.
September 28, 2022 Case Laws Central Excise AT

CENVAT Credit Reversal on Broken Glass Beverage Bottles Complies with 2010 Circular; Impugned Order Not Upheld.
September 27, 2022 Case Laws GST HC

Seizure of Goods and Vehicle in 2018 Deemed Invalid Due to Non-Applicable E-way Bill Requirement.

12 3 4 5........ 11

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 ...