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 201 to 250 of 506 Records

1 2 3 456 7 8 9........ 11

September 17, 2022 Case Laws Income Tax HC

Supreme Court: High Court can't interfere with lower court orders unless addressing substantial legal questions, not factual findings.
September 17, 2022 Case Laws Income Tax AT

Taxpayer's Interest Deduction Denied Due to Lack of Evidence u/ss 57(iii) and 36(1)(iii) of Income Tax Act.
September 17, 2022 Case Laws Income Tax AT

CIT(A) Directed to Obtain New Evidence from Assessee and Reassess Transfer Pricing Adjustment u/ss 250(4) and 251(1).
September 17, 2022 Case Laws Income Tax AT

Sales Promotion Expenses Disallowed Due to Cash Payments u/s 40A(3); No Exceptions Proven u/r 6DD.
September 17, 2022 Case Laws Income Tax AT

CIT Revises Assessment u/s 263 for Bogus Capital Gains from Penny Stocks, Urges Thorough Investigation of Claims.
September 17, 2022 Case Laws Customs HC

Refund Claim Denied for Sub-Contractor Due to Lack of Appellant's Name Endorsement by Project Authority Under Foreign Trade Policy 2004-09.
September 17, 2022 Case Laws Customs HC

Court Denies Amendment of Shipping Bills Under MEIS; Stresses Timely Error Correction Before Goods Dispatch.
September 17, 2022 Case Laws Customs AT

Customs House Agent penalized after clerk admits mistake; Section 58 of Indian Evidence Act applied to confirm penalty.
September 17, 2022 Case Laws Customs AT

Section 114 of Customs Act: Penalties for Anyone Involved in Actions Leading to Goods Confiscation in Export or Import.
September 17, 2022 Case Laws Customs AT

Customs Duty Refund Timely Filed: One-Year Limit Starts from Amendment Date in Bills of Entry.
September 17, 2022 Case Laws SEBI SC

Appellants penalized for non-compliance with SEBI directions, failed to provide documents u/s 11C(3) of SEBI Act.
September 17, 2022 Case Laws Insolvency and Bankruptcy AT

Secured Creditors' Priority Limited to Security Interest per Section 53(1)(b)(ii) of Insolvency and Bankruptcy Code.
September 17, 2022 Case Laws Insolvency and Bankruptcy AT

Court Upholds Decision: Assignment Deed Not Executed in Good Faith, Blocks Indirect CoC Access Via Applicant Assignee.
September 17, 2022 Case Laws Service Tax AT

Refunding Service Tax: Section 11B Requires Credits to Consumer Welfare Fund, Not Refunds to Payer or Their Customers.
September 17, 2022 Case Laws Central Excise SC

Modvat Credit Denied for 'Guide Car' Used in Coke Processing; Not a Component of Coke Oven Battery.
September 17, 2022 Case Laws Central Excise AT

Court Upholds First SCN on Clandestine Lead Ingots; Highlights Importance of Strict Procedural Compliance.
September 17, 2022 Case Laws Central Excise AT

Clandestine Goods Removal Case: Non-Compliance with Section 9D of Central Excise Act and Section 138B of Customs Act.
September 17, 2022 Case Laws Central Excise AT

Appellant's Cenvat credit refund claim for exports denied; unclear if Rule 14 was applied by the department.
September 17, 2022 Case Laws Central Excise AT

CENVAT Credit Rules: No Requirement for Input Services at Registered Premises; Penalties and Interest Demand Invalid.
September 17, 2022 Case Laws Indian Laws HC

Court Rules No Error in Petitioner Withdrawing Compensation While Contesting Cheque Dishonor Sentence.
September 16, 2022 Case Laws GST HC

High Court Confirms GST Exemption for Maintenance of Toilets at Bus Station Under Relevant Notification.
September 16, 2022 Case Laws GST AAR

Roof-Mounted AC Units for Trains Classified Under HSN 84.15, Not Chapter 86 Parts, Says AAR.
September 16, 2022 Case Laws Income Tax HC

Court Upholds Section 148 Notice for Tax Reassessment on Demonetization Cash Deposits Despite Petitioner's Response.
September 16, 2022 Case Laws Income Tax AT

Section 143(1) Adjustments Can't Address Debatable Issues Like Accumulation Benefits and Deemed Income u/s 11(3).
September 16, 2022 Case Laws Income Tax AT

No Penalty for Audit Lapse: Income Accepted, No Revenue Loss u/ss 44AB & 271B.
September 16, 2022 Case Laws Income Tax AT

No Penalty for Non-Compliance: Transition to Digital Assessment Cited as Bona Fide Reason u/s 272A(1)(d.
September 16, 2022 Case Laws Income Tax AT

Dispute Over Unreconciled TDS and Untaxed Income for Royalty-Collecting Company Under Scrutiny; Accounting Method in Focus.
September 16, 2022 Case Laws Income Tax AT

Revenue Authorities Erroneously Classify Newly Acquired Equipment as Scrap, Denying Cost Adjustment Against Sale Proceeds.
September 16, 2022 Case Laws Income Tax AT

Income from other sources surpasses business income; share trading loss deemed non-speculative u/s 73 exception.
September 16, 2022 Case Laws Income Tax AT

Travel Expense Disallowance: Rs. 10 Lakh Added to Taxable Income Due to Insufficient Business Justification.
September 16, 2022 Case Laws Customs AT

Imported Data Projectors Remain Exempt from Basic Customs Duty Under CTI 8528 62 00 Despite Additional Ports.
September 16, 2022 Case Laws SEBI SC

Petition for Access to SEBI Inquiry Documents Dismissed; Disclosure Not Required u/r 3 Unless Relied Upon.
September 16, 2022 Case Laws Service Tax AT

Service Tax Not Applicable on Printing Services Without Design Input, Says Finance Act Section 65(3.
September 16, 2022 Case Laws Service Tax AT

Service Tax Demand Overturned: No Mailing List Compilation by Appellants; Only Candidate Score Provision for Non-IIM Institutes.
September 16, 2022 Case Laws Central Excise AT

Refund Denial Overturned: Interest Refund Claim Period Starts from High Court Decision, Not CESTAT Order, per Section 11B(B)(ec).
September 16, 2022 Case Laws Central Excise AT

Section 11A of Excise Act Can't Recover Finalized Refunds; Show Cause Notice Deemed Invalid.
September 16, 2022 Case Laws Central Excise AT

Roller and ball bearings packing/repacking isn't manufacturing; not classified as vehicle parts under excise laws.
September 15, 2022 Case Laws GST HC

Court Rules GST Registration Halted Due to Joint Property Dispute Until Owners Reach Settlement or Partition Property.
September 15, 2022 Case Laws GST HC

Court Denies Anticipatory Bail in GST Fraud Case Involving Fake Invoices and Fictitious Firms; Custodial Interrogation Required.
September 15, 2022 Case Laws GST HC

Petition's Validity Challenged: Appeal Available for Disputed Goods Detention Order Under GST Act Section 129(1) and Section 107.
September 15, 2022 Case Laws Income Tax HC

High Court Criticizes ITAT for Quashing Section 147 Notice Without Examining Facts, Cites Peass Industrial Engineers Case.
September 15, 2022 Case Laws Income Tax HC

Reassessment u/s 147 Challenged: AO Can't Probe Unrelated Issues Without Valid Notice; Invalid Notice Voids Entire Process.
September 15, 2022 Case Laws Income Tax HC

Court Upholds Reopening of Tax Assessment u/s 147; Conditions of Section 149(1)(b) Are Met, Petitioner's Arguments Dismissed.
September 15, 2022 Case Laws Income Tax AT

No Penalty Imposed: Assessee Proves Bona Fide Explanation for Unsecured Loan Addition u/s 271(1)(c) & Section 68.
September 15, 2022 Case Laws Income Tax AT

Court Upholds Reopening of Assessment; Taxpayer's Unexplained Cash Deposits Validates Action u/ss 147 and 68.
September 15, 2022 Case Laws Income Tax AT

ITAT Rules: Exemption Claim u/s 10(38) Can Be Considered in Appeal Without Revised Return.
September 15, 2022 Case Laws Income Tax AT

Income Estimation for Truck Business u/s 44AD: Importance of Evidence to Support Claims for 8% Assessment.
September 15, 2022 Case Laws Income Tax AT

Trust's Tax Status Changed Without Notice; Higher Tax Rate Applied, Sent Back for Reconsideration Under CPC Rules.
September 15, 2022 Case Laws Income Tax AT

Assessee Proves Legitimacy of Share Capital u/s 68, Invalidating Claims of Bogus Commission Expenses.
September 15, 2022 Case Laws Companies Law HC

State Legislative Power Limited by Companies Act; MPID Act Can't Cover Areas Governed by Central Law.

1 2 3 456 7 8 9........ 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 ...