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 Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Private Companies Get Extended Deadline Until June... 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 2021

Home Highlights Year 2021

Filter:

Showing 451 to 500 of 5067 Records

1 ....6 7 8 91011 12 13 14........ 102

December 4, 2021 Case Laws GST AAR

GST Applies to RIADA Land Premium Paid in Installments, Not Considered "Upfront" Payment for Exemption.
December 4, 2021 Case Laws GST AAR

Body Building on Chassis Classified as Composite Supply Under GST, Vehicle Body is Principal Supply per CBEC Circular 34/8/2018-GST.
December 4, 2021 Case Laws Income Tax AT

Compensation for Compulsory Land Acquisition in 2014-15 Exempt from Tax u/s 96 of RFCTLARR Act.
December 4, 2021 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Reduces Assessing Officer's 25% Addition on Business Travel Expenses to 10.
December 4, 2021 Case Laws Service Tax AT

Appellant Challenges Findings in Paras 8.3, 9 of Order; Claims Issues Not Initially Raised Before Commissioner (Appeals.
December 4, 2021 Case Laws VAT and Sales Tax HC

Court Restores Case for Further Review on Typographical Error in TNVAT Act Section 84 Assessment of Inter-State Sales.
December 4, 2021 Case Laws VAT and Sales Tax HC

Court Finds Assessment Orders Violated Natural Justice Principles; Orders Subject to Judicial Review and Correction.
December 4, 2021 Case Laws Indian Laws SC

Court Rules Sale Deeds Void Due to Lack of Consideration; Appellant Retains Half Ownership in Property.
December 4, 2021 Case Laws GST AAR

Advance Ruling Applications u/s 97 Cannot Address Justification or Validity of Tax Liability, Double Taxation Issues.
December 4, 2021 Case Laws Income Tax HC

Tax Refund Adjustments Made Without Section 245 Notice; Court Orders Verification and Potential Refund of Excess Amounts.
December 4, 2021 Case Laws Income Tax AT

Denial of Transfer Pricing Adjustment for Underutilized Capacity Challenged; TPO Must Use Section 133(6) for Fair Assessment.
December 4, 2021 Case Laws Income Tax AT

Taxpayer Wins: Depreciation Error by Assessing Officer Leads to Income Additions Being Deleted u/ss 44AD & 44AE.
December 4, 2021 Case Laws Income Tax AT

AO Properly Reopens Assessment u/s 148 Due to Lack of Evidence Linking Seized Documents to Appellant.
December 3, 2021 Case Laws GST HC

Understanding Goods Release Under GST: Key Stages & Fine Options in Section 130(2) & 130(7.
December 3, 2021 Case Laws GST HC

Deputy Commissioner Needs Proper Notification u/s 6 to Issue Notices; High Court Finds No Power Defect.
December 3, 2021 Case Laws GST AAAR

IGST Act 2017: Installation and Training Services Not Classified as 'Intermediary', No IGST Levy Applicable.
December 3, 2021 Case Laws GST AAAR

Polypropylene Narrow Woven Fabric Classified Under Tariff Heading 58063990, 5% GST or IGST Applies.
December 3, 2021 Case Laws GST AAR

ITC Approved for Operation and Maintenance Services of Diving Support and Security Patrol Vessels by AAR under GST.
December 3, 2021 Case Laws GST AAR

Aorom Herbal Smokes Tax Liability: Classified as 'Cigarettes of Tobacco Substitutes' under HSN 20029010 for GST Purposes.
December 3, 2021 Case Laws GST AAR

Lump-Sum for 20-Year Healthcare Services Under "Diamond Plan" Exempt from GST, Rules AAR.
December 3, 2021 Case Laws GST AAR

Section 17(5)(d) CGST Act: Input Tax Credit Blocked for Lease Services in Immovable Property Construction.
December 3, 2021 Case Laws GST AAR

R&R Colony construction classified as Works Contract Service, subject to GST; not a composite supply with mining services.
December 3, 2021 Case Laws GST AAR

Class Monitor Home Learning Kit classified under HSN 49011020 with 5% GST rate; attracts NIL CGST/SGST/IGST.
December 3, 2021 Case Laws Income Tax HC

ITAT upholds CIT(A) decision: Section 43B disallowance on leave encashment provision reversed, revenue's appeal dismissed.
December 3, 2021 Case Laws Income Tax HC

High Court Rules Police Notice Unlawful in Tax Search Case Involving Diary Seizure Under Income Tax Act Section 132.
December 3, 2021 Case Laws Income Tax AT

Income Tax Appeal: Section 263 Assessment Order Upheld as Non-Erroneous; TDS Details Properly Verified and Submitted.
December 3, 2021 Case Laws Income Tax AT

Payments to Polish Law Firm Not Taxable in India: No Permanent Establishment Under India-Poland DTAA.
December 3, 2021 Case Laws Income Tax AT

CIT(A) Correctly Reverses AO's Disallowance of Interest Expenditure u/s 14A Due to Lack of New Investments.
December 3, 2021 Case Laws Income Tax AT

Trust Denied Section 80G Approval Despite Meeting Criteria; Religious Activities Under 5% of Total Receipts.
December 3, 2021 Case Laws Customs HC

Extended Limitation Period Under Customs Act Section 28(1) Not Applicable Without Mis-declaration or Suppression of Facts.
December 3, 2021 Case Laws Customs AT

Appellant Wins Right to Amend Shipping Bills for Brass Artwares u/s 149, Entitled to Differential Drawback.
December 3, 2021 Case Laws Insolvency and Bankruptcy AT

Section 61 I&B Code: Appeal Time Limits Not Extended by Rule 50 Copy; Limitation Act Sections Apply.
December 3, 2021 Case Laws Service Tax AT

Service Tax Not Applicable on Ready Mix Concrete Supply and Laying; Excluded from Works Contract under Finance Act, 1994.
December 3, 2021 Case Laws Central Excise HC

CESTAT Upholds CENVAT Credit Eligibility for Inputs in Fabricating Capital Goods Structures, Dismissing Department's Appeal.
December 3, 2021 Case Laws Central Excise AT

Waiver of Show Cause Notice for Differential Duty: Unamended Section 11(2B) Applies, Error in Using Amended Provision.
December 3, 2021 Case Laws Central Excise AT

Single Factory Operation: No Need for ISD Registration to Transfer CENVAT Credit, Says Petitioner.
December 3, 2021 Case Laws Central Excise AT

Appellant's Duty Payment Post-Violation of Notification No. 39/2001-CE Doesn't Allow Reclaim; Misdeclaration Confirmed.
December 3, 2021 Case Laws Indian Laws HC

Handwriting Differences on Cheque Irrelevant if Signatures Are Undisputed, No Evidence of Other Writer Involved.
December 2, 2021 Case Laws GST HC

Manual Refund Applications Allowed u/r 97A of CGST Rules, Overriding Electronic Filing Mandate in Rule 89.
December 2, 2021 Case Laws GST AAR

GST Applies to Leased Residential Land with Premium; Exemption Limited to Existing Residential Dwellings Only.
December 2, 2021 Case Laws Income Tax HC

High Court Affirms No Grounds for Reopening Assessment u/s 148, Clarified by Circular No.717 on Section 33AC.
December 2, 2021 Case Laws Income Tax AT

Reconditioning Plant Machinery Deemed Revenue Expenditure: No Long-Term Advantage, Only Maintenance Benefit.
December 2, 2021 Case Laws Income Tax AT

Assessee Eligible for Income Tax Exemption u/s 11 Due to Society's Section 12A Registration Since 2015-16.
December 2, 2021 Case Laws Income Tax AT

Section 40(a)(ia) TDS Requirements Not Met: Assessee Not Liable Due to Indirect Payment by Bank.
December 2, 2021 Case Laws Income Tax AT

Section 68 Addition for Unexplained Loans Deleted Due to Sufficient Evidence on Identity and Creditworthiness.
December 2, 2021 Case Laws Customs HC

High Court Upholds Penalty on Customs House Agent for Transporting Prohibited Red Sanders Disguised as Coco Peats.
December 2, 2021 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor's Cheque Dishonor: IBC vs. NI Act in Business Disputes; Genuine Disputes Exempt IBC Provisions.
December 2, 2021 Case Laws Indian Laws HC

Defendant's Cheque Dishonored: Failure to Rebut Presumption u/s 118 of the Negotiable Instruments Act, 1881.
December 1, 2021 Case Laws GST AAR

Land Sales Without Further Development Not Subject to GST, Says AAR u/s 7 of GST Laws.
December 1, 2021 Case Laws GST AAR

Baby wipes classified under tariff heading 3307, not 9619; attract 18% GST per August 9, 2018 Circular.

1 ....6 7 8 91011 12 13 14........ 102

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...