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 September of 2022

Home Highlights September September 2022 Year 2022

Filter:

Showing 101 to 150 of 506 Records

1 234 5 6 7........ 11

September 24, 2022 Case Laws Customs AT

CVD refund claim denied due to time limits; Supreme Court ruling not applicable for third-party benefit u/s 27.
September 24, 2022 Case Laws SEBI SC

Insider Trading Allegation Under SEBI Act: Sale of GIPL Shares Deemed Distress Sale, Not Insider Trading Violation.
September 24, 2022 Case Laws Insolvency and Bankruptcy AT

Shareholder Nomination Valid Despite Lack of Unanimity; Liquidator Can't Dismiss Based on Majority Support per Regulation 31A(4).
September 24, 2022 Case Laws Insolvency and Bankruptcy AT

Resolution Professional Cannot Admit Claims Suo-Motu in Insolvency; Claims Must Be Filed by Creditors in Form-B or Form-C.
September 24, 2022 Case Laws Service Tax AT

Court Rejects Service Tax on Loan Restructuring Premiums; Not Classified Under 'Banking and Financial Services'.
September 24, 2022 Case Laws Service Tax AT

Tax on Transport and Forwarding Services: Misalignment in Collection Methods and Overlooked Finance Act Sections 65A & 66F.
September 24, 2022 Case Laws Central Excise AT

Assessee's raw material not classified as manufactured goods; not subject to confiscation u/r 25 of Excise Rules.
September 24, 2022 Case Laws VAT and Sales Tax HC

Court Upholds Requirement for Dealers to Provide Bank Guarantee for Interstate Sales with C-Forms, Denies Mandamus Petition.
September 23, 2022 Case Laws GST HC

Court Overrules 18% GST on Mango Pulp, Sets Correct Rate at 12%, Following Advance Ruling Dispute.
September 23, 2022 Case Laws Income Tax HC

Assessing Officer Overlooked Clause (b) of Section 80IC(2), Affecting Mineral-Based Industry's Eligibility for Expansion Benefits.
September 23, 2022 Case Laws Income Tax AT

PCIT's Invocation of Section 263 Overturned; AO's Non-investigation of Section 269ST Compliance Deemed Correct.
September 23, 2022 Case Laws Income Tax AT

Section 68: Share Application and Premium Cannot Be Taxed Again After Acceptance Under IDS 2016.
September 23, 2022 Case Laws Income Tax AT

Taxation on Undisclosed Business: Only 7% of Bank Deposits Taxable as Profit, Not Full Amount.
September 23, 2022 Case Laws Income Tax AT

Lease Rental Income Classified as Business Income, Not House Property, u/s 153A by CIT(A) Decision.
September 23, 2022 Case Laws Income Tax AT

Court Reopens Assessment for Small Vendor; Sympathetic View Taken Due to Misunderstanding of Tax Laws u/ss 147 and 68.
September 23, 2022 Case Laws Income Tax AT

Income Tax Assessment Invalidated Due to Failure to Issue Notice u/s 143(2) Before Making Additions.
September 23, 2022 Case Laws Customs HC

Neutral Pellets Import Case: No Mis-declaration or Fact Suppression Found, Customs Tariff Heading 1702 Classification Stands.
September 23, 2022 Case Laws Customs AT

Excess Import of Waste Rubber Tyre Scrap Deemed Irregular but Not Prohibited; No Violation Found by Technical Review Committee.
September 23, 2022 Case Laws Insolvency and Bankruptcy SC

Section 7 IBC allows proceedings against two corporate debtors, but full debt recovery from one ends further claims.
September 23, 2022 Case Laws Insolvency and Bankruptcy SC

Withdrawal Application Under IBC Section 7 Allowed Before Creditor Committee Formation to Facilitate Settlements and Protect Livelihoods.
September 23, 2022 Case Laws Insolvency and Bankruptcy AT

Insolvency Petition Valid: OTS Does Not Novate Debt, Guarantor's Liability Remains Co-Extensive with Original Agreement.
September 23, 2022 Case Laws Insolvency and Bankruptcy AT

Resolution Professionals' Role Ends After Plan Approval; No Further Action Allowed Post-Adjudication Authority's Decision.
September 23, 2022 Case Laws VAT and Sales Tax SC

Appellate Authority's order on inter-state sale tax adjustment upheld; Section 22(1B) not applicable pre-insertion.
September 23, 2022 Case Laws Indian Laws HC

Court's Duty to Uncover Truth: Section 311 CrPC Empowers Summoning Key Witnesses for Just Decisions.
September 22, 2022 Case Laws GST HC

Court Grants Anticipatory Bail to Young Student Accused of Tax Evasion u/s 438 of Criminal Procedure Code.
September 22, 2022 Case Laws GST HC

Court Upholds Interim Order Requiring Bank Guarantee in GST Dispute Over Extra Neutral Alcohol; Right to Appeal Available.
September 22, 2022 Case Laws Income Tax HC

High Court Clarifies Section 10A: Software and Hardware Integration Key in STP Unit's Export Turnover Exemption Dispute.
September 22, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Overruled: AO Can't Probe Beyond Limited Scrutiny Scope; Original Order Stands Valid.
September 22, 2022 Case Laws Income Tax AT

Penalty Under Income Tax Act Section 272A(1)(d) Requires Bona Fide Assessment; Exemption Possible with Reasonable Cause u/s 273B.
September 22, 2022 Case Laws Income Tax AT

Assessee's claim for exceptional losses disallowed; clients bear losses from Options Maxima Scheme trades, not the assessee.
September 22, 2022 Case Laws Income Tax AT

Correcting Defects in Tax Returns: Filing Date Reverts to Original if Timely, Benefits Retained u/s 139(1.
September 22, 2022 Case Laws Income Tax AT

Court Challenges Reopening of Assessment u/s 147 Due to AO's Lack of Independent Judgment on Property Purchases.
September 22, 2022 Case Laws Customs HC

Petitioner Seeks Release of Defatted Coconut After Successful Appeal; No Barrier for Provisional Order u/s 110A.
September 22, 2022 Case Laws Customs AT

Penalty Overturned: Lack of Proof on Knowledge in Gold Smuggling Case u/s 112(b) of Customs Act 1962.
September 22, 2022 Case Laws Customs AT

Refund Due to Appellant with Interest Post-Finalization of Provisional Assessment, Subject to Unjust Enrichment Test u/s 18(5).
September 22, 2022 Case Laws Insolvency and Bankruptcy AT

Operational Creditor Must Prove Default of One Crore Rupees to Start Insolvency Process u/s 9.
September 22, 2022 Case Laws Insolvency and Bankruptcy AT

NCLT's Decision to Extend CIRP Under Scrutiny for Alleged Arbitrary Actions, Raising Concerns Over Legal Standards Compliance.
September 22, 2022 Case Laws Service Tax SC

Supreme Court Orders Reconsideration on CENVAT Credit Dispute, Urges Tribunal to Address Main Issue Raised by Authority.
September 22, 2022 Case Laws Central Excise AT

CENVAT Credit Entitlement Confirmed for Exported Inputs u/r 19: No Reversal Needed to Promote Exports Over Taxes.
September 22, 2022 Case Laws VAT and Sales Tax HC

Revenue Fails to Prove Property Purchase was Tax Evasion; Purchase Deemed Bona Fide, Parties Unrelated.
September 22, 2022 Case Laws Indian Laws HC

Entities Must Prove Genuine Charitable Status for Property Tax Exemption; Income Tax Act Sections 12(A) and 11 Insufficient Alone.
September 21, 2022 Case Laws GST AAR

Airport Terminal Construction Not Eligible for GST Concessions Under Entry 3 (vi), (ix), and (x) for Commercial Purposes.
September 21, 2022 Case Laws GST DSC

Bail Canceled for Accused Due to Non-Cooperation and Ignoring Summons; Participation in Investigation Required.
September 21, 2022 Case Laws Income Tax HC

Assessee Entitled to Tax Benefits for Unit-III u/s 80-IC, High Court Upholds Tribunal's Decision.
September 21, 2022 Case Laws Income Tax HC

Court Reopens Tax Case for Undisclosed Cryptocurrency; Bank Transactions Insufficient Proof, Urges Submission of Crypto Ledger.
September 21, 2022 Case Laws Income Tax AT

Income Tax Act Section 56(2)(viib): Preference shares not included in net asset value; additions under this section removed.
September 21, 2022 Case Laws Income Tax AT

Taxpayer's Right to Foreign Tax Credit Upheld u/s 90 Despite Delayed Form Submission. Authorities Lacked Justification.
September 21, 2022 Case Laws Income Tax AT

Assessing Officer Error: Misinterpretation of Cash Deposit Source Explained for Son's Business; Facts Clarified.
September 21, 2022 Case Laws Income Tax AT

Leasehold Rights Not Considered Immovable Property u/s 56(2)(vii)(b) of Income Tax Act, Court Rules.
September 21, 2022 Case Laws Customs AT

Penalty Under Customs Act Section 117 Invalidated: Silence Alone Not Enough Evidence for Smuggling Allegations.

1 234 5 6 7........ 11

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 ...