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 151 to 200 of 506 Records

1 2 345 6 7 8........ 11

September 21, 2022 Case Laws Insolvency and Bankruptcy AT

Tribunal Rejects Late Financial Debt Claim in CIRP, Citing Strict Timelines in Insolvency and Bankruptcy Code.
September 21, 2022 Case Laws Insolvency and Bankruptcy AT

Court Examines Judicial Limits in Overriding CoC's Approved Insolvency Resolution Plan Under CIRP Process.
September 21, 2022 Case Laws Insolvency and Bankruptcy AT

Landowners' Share Under Development Agreement Not Financial Debt Per Section 5(8)(f) of Insolvency Code.
September 21, 2022 Case Laws Service Tax HC

Court Quashes Expired SVLDRS Form; Orders Reconsideration of Petitioner's Claim in Three Weeks.
September 21, 2022 Case Laws Service Tax HC

Penalty Imposed for Suppression of Facts Overturned; Section 78 Conditions of Finance Act Not Met.
September 21, 2022 Case Laws Service Tax AT

Service Provider's Manufacturing Activities in Client's Factory Ruled as Job Work, Not Manpower Supply Service.
September 21, 2022 Case Laws Service Tax AT

Penalty Waived for Late Service Tax Payment Due to Misunderstanding of Freight Calculation Limit; 75% Penalty Initially Imposed.
September 21, 2022 Case Laws Central Excise HC

Refund Claims for Unutilized CENVAT Credit: Calculation Starts from Last Day of Quarter's Last Month, per Section 11-B.
September 21, 2022 Case Laws VAT and Sales Tax SC

High Court Questions Jurisdiction on Writ Petition Over Disputed Assessment Order Dates; Stresses Statutory Appeal Process Importance.
September 21, 2022 Case Laws VAT and Sales Tax SC

Majority of Larger Bench Prevails in Court Decisions Under Article 145(5), Key for VAT and Sales Tax Cases.
September 20, 2022 Case Laws GST HC

Court Orders Restoration of Petitioner's Registration; No Interest or Penalties for Delayed Returns Due to Revenue Actions.
September 20, 2022 Case Laws GST AAR

Bus Air-Conditioning System Sold as a Unit Classified Under Heading 8415 20 10; Compressor Alone Under 84148011.
September 20, 2022 Case Laws Income Tax HC

Reassessment Notice for 2013-14 Valid: Issued Before June 30, 2021, u/s 147; Section 149 Proviso Inapplicable.
September 20, 2022 Case Laws Income Tax AT

Assessee Must Prove Creditor Identity, Creditworthiness, and Transaction Genuineness u/s 68 or Face Unexplained Cash Credits.
September 20, 2022 Case Laws Income Tax AT

No TDS on Commission Payments to Foreign Enterprises Without Indian Presence u/s 195.
September 20, 2022 Case Laws Income Tax AT

Profit from Property Sales Classified as Business Income for Assessee; No Acquisition Cost Incurred.
September 20, 2022 Case Laws Income Tax AT

Taxpayers can avoid penalties u/s 271F for late filing by showing a valid reason u/s 273B.
September 20, 2022 Case Laws Income Tax AT

Assessee Disputes AO's Notional Interest Addition on Land Purchase Loans and Advances: Misjudged by AO?
September 20, 2022 Case Laws Income Tax AT

Focus on Functional Comparability in TNMM for Transfer Pricing; Taxpayer Proposes New Comparables with 2.83% OP/OC Ratio.
September 20, 2022 Case Laws Income Tax AT

Interest on Seed Money Added to Taxable Income Due to Lack of Payment by Assessee, Confirms CIT(A) Decision.
September 20, 2022 Case Laws Customs AT

Exporters Accused of Smuggling Synthetic Fabrics; Trucks Not Foreign-Going Without Bill of Export and Customs Check.
September 20, 2022 Case Laws Insolvency and Bankruptcy SC

Limitation Act applies to IBC proceedings; Section 7 CIRP in NCLT not preserved by winding-up petition filing.
September 20, 2022 Case Laws FEMA HC

Court Rules Delay in Filing Annual Return Under FCR Act is an Offense Despite Statute Heading Interpretation.
September 20, 2022 Case Laws Service Tax AT

Service Tax Refund Claim Shouldn't Be Denied Due to Time Limit if Paid by Mistake of Law, Says Section 11B.
September 20, 2022 Case Laws Service Tax AT

Calcutta High Court exempts railway-related composite contracts from service tax, including Delhi Metro Rail Corporation projects.
September 20, 2022 Case Laws Service Tax AT

Service Tax Demand on Mailing List Compilation for Non-IIM Institutes Overturned for Appellants' Scoring Services.
September 20, 2022 Case Laws VAT and Sales Tax SC

Bona Fide Purchaser's Rights Upheld: Section 34 Inapplicable as No Proceedings Pending at Property Transfer Time.
September 20, 2022 Case Laws Indian Laws SC

Vicarious Liability in Cheque Dishonor: Partners Must Prove Non-Involvement to Quash Process u/s 482.
September 20, 2022 Case Laws Indian Laws SC

High Court supports reopening of award by Facilitation Council under MSMED Act, remands case for further review.
September 19, 2022 Case Laws GST AAR

GST Ruling: No Input Tax Credit on Vouchers & Subscription Packages Given as Gifts u/s 17(5)(h.
September 19, 2022 Case Laws GST AAR

'Kingfisher Radler' Classified as Non-Alcoholic Beverage, Not Beer, u/r 2(b) Due to Predominant Ingredients.
September 19, 2022 Case Laws Income Tax HC

Petitioner to Receive Personal Hearing Link in 4 Weeks; Additional Reply Allowed Post-Hearing Under E-Assessment Scheme.
September 19, 2022 Case Laws Income Tax AT

Tax Disallowance on Interest Payments Reduced to 30% Under Finance Act 2014 Amendment, Section 40(a)(ia.
September 19, 2022 Case Laws Income Tax AT

Court Upholds CIT(A)'s Inclusion of ICC International Agencies Ltd. as Comparable in Transfer Pricing Case Despite High Profit Margin Argument.
September 19, 2022 Case Laws Income Tax AT

Court Finds No Misconduct in Assessee's Marketing Program; Apex Laboratories Case Not Applicable.
September 19, 2022 Case Laws Income Tax AT

Interest Charged for Late TDS Payment: Automatic Penalty u/s 201(1A) for Delayed Tax Deposits.
September 19, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Overruled: No Cash Payments Violating Section 40A(3) in Old Gold Jewelry Transactions.
September 19, 2022 Case Laws Income Tax AT

Expenditure Classification: Repair Costs May Be Revenue or Capital Based on Circumstances, Not Just Scale or Frequency.
September 19, 2022 Case Laws Income Tax AT

Strict Interpretation of Section 80IB: Assessee Must Provide Secondary Evidence Post-Fire to Claim Exemptions.
September 19, 2022 Case Laws Income Tax AT

Court Finds No Evidence of Bogus Capital Gains; Validates Share Transfers u/s 68 in Penny Stock Case.
September 19, 2022 Case Laws Customs AT

Court Considers Provisional Release of Confiscated Aircraft Used in Non-Scheduled Passenger Services Under Exemption Benefit.
September 19, 2022 Case Laws Insolvency and Bankruptcy AT

Auction Validity Confirmed: Liquidator's Reduced Upset Price Complies with IBBI Rules 4A and 4B; No Errors Found.
September 19, 2022 Case Laws Service Tax AT

Refund CENVAT Credit for Service Tax Under Reverse Charge Post-June 2017 Within 60 Days, Interest per Section 11BB.
September 19, 2022 Case Laws Service Tax AT

Service Tax on Goods Transport Agency Services: Liability Lies with Agency, Not Individual Truck Owners.
September 19, 2022 Case Laws Indian Laws HC

Court Finds Dismissal of Cheque Dishonor Complaint Erroneous; Validates Statutory Notice from December 14, 2011, Exhibit P6.
September 17, 2022 Case Laws GST HC

Exploring Distinct Powers: Section 129 Detention vs. Section 130 Confiscation Under GST Act - Separate Roles and Purposes.
September 17, 2022 Case Laws GST HC

Goods and Vehicle Detention to Confiscation and Auction Declared Illegal, Violating Statutory Scheme of the Act.
September 17, 2022 Case Laws GST AAR

Renting Property to Section 12AA Educational Institutions is Taxable, Subject to 9% CGST and 9% SGST.
September 17, 2022 Case Laws GST AAR

GST Update: Printing Leaflets with Client-Supplied Paper Now Taxed at 6% Under CGST, HSN Code Chapter 48 or 49.
September 17, 2022 Case Laws GST AAR

GST Liability for Developer-Promoter Arises at Possession Transfer, Not on Receiving Development Rights: Clarification.

1 2 345 6 7 8........ 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 ...