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

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Government Securities Trading Rules Modified Under... TaxTMI Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Partnership Firm Wins Appeal Delay Condonation... TaxTMI Tax Department Must Share Documents Requested by... TaxTMI Input Tax Credit Denied: Taxpayers Failed to Prove... TaxTMI Input Tax Credit Utilization From Different GST... TaxTMI DGFT Makes Electronic Certificates of Origin... TaxTMI Central Government Sets Phased Implementation Dates... TaxTMI RBI Revises Payment Rules Between ACU Member... TaxTMI Stock Exchanges Must Take Full Responsibility for... TaxTMI SEBI Makes Intermediaries Fully Liable for AI... TaxTMI New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Revenue Appeals Below Rs. 2 Crores Must Be... TaxTMI Legal Heirs Must Pay Compensation in Cheque Bounce... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

Filter:

Showing 401 to 450 of 5164 Records

1 ....5 6 7 8910 11 12 13........ 104

December 4, 2020 Case Laws Service Tax AT

Refund Denied for Unutilized Cenvat Credit Claimed Pre-Registration; Follow Higher Court's Ruling Unless Stayed or Overturned.
December 4, 2020 Case Laws Income Tax AT

Court Orders CIT(E) to Grant Section 12AA Registration from May 23, 2019; No Retrospective Registration Allowed.
December 4, 2020 Case Laws Income Tax AT

Penalty for Late TDS Statement Submission Invalidated: No TDS Deducted or Payable, Form 26Q Submission Not Required.
December 4, 2020 Case Laws Income Tax AT

Compulsorily Convertible Debentures: Interest Allowable as Debt Until Conversion u/s 36(1)(iii) of Income Tax Act.
December 4, 2020 Case Laws Income Tax AT

Section 56(2)(vii) Misapplied: Taxpayer Wins Dispute Over Semi-Constructed Property's Stamp Duty Valuation.
December 4, 2020 Case Laws Income Tax AT

Retirement benefits for partners aren't transfers; not taxable under Income Tax Act section 2(47) or section 45.
December 4, 2020 Case Laws Income Tax AT

CIT(A)'s Enhancement Power u/s 251(2) Challenged; Addition Based on Assumptions Deemed Unsustainable by Assessee.
December 4, 2020 Case Laws Income Tax AT

Court Rules Section 50C Inapplicable: TDRs Not Land Transfers, Incorrect Long-Term Capital Gain Computation by AO.
December 4, 2020 Case Laws Income Tax AT

Penalty u/s 271B not needed; Section 271A penalty for non-compliance with Section 44AA already applied.
December 3, 2020 Case Laws GST NAPA

Investigation Confirms No Legal Limits on Product Scope; Benefits Must Reach Consumers, Not Retained by Supplier.
December 3, 2020 Case Laws Income Tax HC

Tribunal's Order on Transfer Pricing Method Lacks Clarity; Case Remanded to ITAT for Further Review.
December 3, 2020 Case Laws Income Tax HC

Limitation Period for Rectification u/s 254 Starts When Assessee Learns of Order, Not Issuance Date.
December 3, 2020 Case Laws Income Tax AT

Assessment Order Valid u/s 144: Assessee Missed Multiple Opportunities to Respond, Revenue Acted Correctly.
December 3, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(b) Waived for Non-Willful Non-Compliance; Compliance During Assessment Considered Satisfactory.
December 3, 2020 Case Laws Income Tax AT

Tax Deduction Dispute: Non-deduction u/s 195 leads to addition u/s 40(a)(i) for Facebook Ireland Payments.
December 3, 2020 Case Laws Income Tax AT

Authorities Scrutinize Short-Term Capital Gains from Unadjusted Property Sale Advance; Question Transaction's Authenticity u/s 68.
December 3, 2020 Case Laws Income Tax AT

Assessment Reopening Invalid: Trust Registration Active, AO Misinterpreted CBDT Circular on Section 12A(2) Provisos' Retrospective Application.
December 3, 2020 Case Laws Income Tax AT

Income from royalties and technical service fees in India taxed only upon receipt per DTAA, not on accrual.
December 3, 2020 Case Laws Income Tax AT

Interest on Funds for Non-Business Use Not Allowable; Partner Withdrawals from Current Account Exempt from Interest Charges.
December 3, 2020 Case Laws Income Tax AT

Brokerage on Borrowed Loan Allowed as Deduction for Interest Income from Partnership Investment u/s 57(iii) of Income Tax Act.
December 3, 2020 Case Laws Companies Law HC

DIN Deactivation Not Authorized by ROC Under AQD Rules; Conflicts with Companies Act Sections 164(2) & 167(1).
December 3, 2020 Case Laws Service Tax HC

Court Urges Tax Board to Revise Guidelines on Show Cause Notices to Overcome Delays in Constitutional Courts.
December 3, 2020 Case Laws VAT and Sales Tax HC

Court Upholds Assessment Order Validity; Tax Levy on Import Sale Corrected u/s 69(1) of the Act.
December 3, 2020 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Resolution Process can be initiated against guarantors independently of borrowers; res judicata misapplied in this context.
December 2, 2020 Case Laws GST HC

Court Upholds Assessment Orders; Petitioners Directed to File Appeals u/s 74 for Alternative Remedy.
December 2, 2020 Case Laws GST DSC

Court Denies Bail in Illegal Tax Credit Case; Investigation at Critical Early Stage to Maintain Integrity.
December 2, 2020 Case Laws Income Tax AT

CIT(A) uses Rule 46A(4) to gather evidence supporting assessee, bypassing obligation to consult Assessing Officer.
December 2, 2020 Case Laws Income Tax HC

Jurisdiction u/s 153C of Income Tax Act requires incriminating evidence from Section 132 search; absence invalidates assumption.
December 2, 2020 Case Laws Income Tax HC

ITAT's dismissal of appeals due to non-appearance deemed unjustified; Rule 24 mandates decisions on merits.
December 2, 2020 Case Laws Income Tax AT

Court Rules Section 69 Inapplicable as Investment Properly Recorded in Books During Section 153A Search Proceedings.
December 2, 2020 Case Laws Income Tax AT

Assessing Officer's Error in Taxing Investments u/s 68: CIT(A) Criticizes Lack of Cash Flow Analysis.
December 2, 2020 Case Laws Income Tax AT

Pr.CIT's Attempt to Revise AO's SBI Interest Classification u/s 263 Rejected Due to Mere Opinion Difference.
December 2, 2020 Case Laws Income Tax AT

Penalties for book entry loans before June 12, 2012, u/ss 271D and 271E deemed unjustified due to reasonable cause.
December 2, 2020 Case Laws Income Tax AT

Determining if Withdrawn Bank Funds Can Be Re-Deposited: Assessee Must Prove Funds Were Not Used Elsewhere.
December 2, 2020 Case Laws Customs HC

Court Rules on Priority of Claims in Auction Proceeds: Customs Duties First, Interest Claims Later.
December 2, 2020 Case Laws SEBI SC

SEBI Tribunal Overturns Interim Order, Cites Lack of Urgency; Court Limits Precedent Use for Future Cases.
December 2, 2020 Case Laws Insolvency and Bankruptcy Tri

No Grounds to Challenge Financial Creditors' Decisions in Liquidation; 90-Day Revival Proposal Period per IBC and Companies Act.
December 2, 2020 Case Laws Service Tax HC

Court Rules Rejection of Sabka Vishwas Application Unjust; Petitioner Can File Under Arrears Category.
December 2, 2020 Case Laws Central Excise AT

Extended Limitation Period Not Applicable: No Evidence of Willful Suppression by Assessees in Regular Audits.
December 2, 2020 Case Laws SEBI SC

Expulsion from National Stock Exchange for Violating SEBI Regulations and Broker Code of Conduct, Clause 5, Schedule II.
December 1, 2020 Case Laws Income Tax AT

Bank Statements Not Books: Deposits Taxed u/s 69, Not Section 68, of Income Tax Act.
December 1, 2020 Case Laws Income Tax AT

Assessing Officer Can't Base Additions Solely on Section 132(4) Statements; Only Profit from Unaccounted Cash is Taxable.
December 1, 2020 Case Laws Income Tax AT

CIT's revision u/s 263 challenged; AO's 30% tax rate on unexplained stock investments vs. CIT's 60% rate.
December 1, 2020 Case Laws Income Tax AT

Assessing Officer Exceeded Authority by Evaluating MD's Remuneration in Limited Scrutiny Without Proper Approval.
December 1, 2020 Case Laws Income Tax AT

Penalty Upheld u/s 271(1)(c) for Unsubstantiated Expenses and Discrepancies in Income Reporting vs. Form 26AS.
December 1, 2020 Case Laws Customs HC

High Court Rules 14-Month Delay in COFEPOSA Detention Order Justified; No Impact on Legitimacy of Detention.
December 1, 2020 Case Laws Companies Law SC

Diverse Expert Tribunals Essential for Timely Justice under Article 226; Independence and Competence Crucial to Reduce Caseloads.
December 1, 2020 Case Laws SEBI SC

SEBI Investigates Forward Trade Irregularities, Applies Piercing the Corporate Veil Doctrine in June 2011 Show Cause Notice.
December 1, 2020 Case Laws Income Tax AT

Unexplained Income from Forfeited Advance Not Taxable u/s 56(2)(ix), Covered by Section 51 for 2014-15.
November 30, 2020 Case Laws GST AAAR

AAAR Overturns Lower Ruling: Type-3 Test Services Classified as OIDAR Due to Minimal Human Intervention.

1 ....5 6 7 8910 11 12 13........ 104

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Participant Questions Legality of Single SCN for Two Years Under Secti...

F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...

F: GST Registration Required for Reverse Charge on Goods Transport Servic...

F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...

H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...

H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...

H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...

H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...

H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...

H: Government Securities Trading Rules Modified Under Section 16 to Contr...

H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...

A: E-commerce operators must pay GST liabilities via cash ledger under Se...

A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...

F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...