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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

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Highlights / Annotations / Catch Notes For 2023

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Showing 501 to 550 of 6412 Records

1 ....7 8 9 101112 13 14 15........ 129

December 2, 2023 Case Laws Income Tax HC

Burden of Proof on Revenue Authorities for Unexplained Credits Under Income Tax Act.
December 2, 2023 Case Laws Income Tax HC

Employee Not Liable for Employer's Failure to Deposit Salary TDS, Court Rules Against Recovery from Employee.
December 2, 2023 Case Laws Income Tax HC

Taxpayer Avoids Prosecution by Filing Late Return and Paying Taxes After Receiving Notice Under Income Tax Act.
December 2, 2023 Case Laws Income Tax AT

Assessing Officer Must Justify Reopening Tax Assessment with Clear, Recorded Reasons; Affidavits Not Permitted.
December 2, 2023 Case Laws Income Tax AT

Penalties for Black Money & Undisclosed Foreign Investments: AI Enhances Enforcement Under Schedule "FA" & BMI Act.
December 2, 2023 Case Laws Income Tax AT

Taxpayer Wins Deduction for Expenses in Capital Gain Computation for Removing Encumbrances and Indexation.
December 2, 2023 Case Laws Customs HC

Customs Act Limits: Authorities Cannot Exceed 5% Cap on Compounding Offense Rates u/s 137(3.
December 2, 2023 Case Laws Service Tax AT

CENVAT Credit Eligibility Cannot Be Denied Based on Ownership of Inputs or Goods Used for Output Services.
December 2, 2023 Case Laws Service Tax AT

Service Tax Demand for 2016-17 Invalid Due to Lack of Evidence, Extended Limitation Period Not Applicable.
December 2, 2023 Case Laws Service Tax AT

Assistant Commissioner Oversteps Remand Order, Service Tax Refund Reassessment Overturned, Original Decision Reinstated.
December 2, 2023 Case Laws Customs AT

Valuation Dispute: Imported Goods' Value Challenged Using Unverified Zuaba Data, Insufficient Evidence Provided.
December 2, 2023 Case Laws Central Excise AT

Refund Entitlement Confirmed: Unjust Enrichment Doctrine Inapplicable to Protested Duty Payments.
December 1, 2023 Notifications Customs

Tariff Values Updated for Edible Oils, Brass Scrap, Areca Nut, Gold, and Silver to Ensure Accurate Duty Assessment.
December 1, 2023 Circulars SEBI

SEBI Extends Timeline for Implementing Investor Grievance Redressal via SCORES and Online Dispute Resolution Platform.
December 1, 2023 Circulars Customs

Latest Updates on Customs Tariff Heading 2710: Import Procedures & Compliance for Petroleum Products.
December 1, 2023 Case Laws Income Tax HC

Deductee/Payee Not Liable for Deductor's Failure to Deposit TDS; Entitled to Tax Credit Regardless of Deductor's Actions.
December 1, 2023 Case Laws Income Tax HC

Order Challenged Over Non-Receipt of Hearing Notice; Dispatch Alone Insufficient for Validity, Tribunal's Decision Questioned.
December 1, 2023 Case Laws Income Tax HC

High Court Quashes ITAT Order: Tax Department Should Verify Partner Capital Directly, Not Penalize Firm.
December 1, 2023 Case Laws Income Tax AT

Deemed Dividends Not Subject to Additions u/s 40(a)(ia) Due to Absence of TDS for Director Transactions.
December 1, 2023 Case Laws Income Tax AT

Section 69A Cash Seizure and Higher Tax Rate u/s 115BBE Clarified; Consistent Income Assessment Ensured.
December 1, 2023 Case Laws Income Tax AT

Company's Vehicle Expense Disallowance Overturned; Personal Use Argument Rejected, Expenses Deemed Corporate Use.
December 1, 2023 Case Laws Income Tax AT

Excess stock added as income must be included in closing stock and carried forward as opening stock in future assessments.
December 1, 2023 Case Laws Income Tax AT

Addressing Bogus Purchases: Taxing 12.5% Profit Element to Curb Fraudulent Accounting Practices and Tax Evasion.
December 1, 2023 Case Laws Income Tax AT

Penalty for Non-Audited Books Vacated After Initial Penalty for Non-Maintenance of Accounts Imposed.
December 1, 2023 Case Laws Income Tax AT

Income Addition u/s 68 Overturned: No Evidence of Fraudulent Share Transactions for LTCG.
December 1, 2023 Case Laws Customs AT

Imported Canned Pineapple Slices Classified Under CTH 0804; Duty Demand Confirmed for Normal Assessment Period Only.
December 1, 2023 Case Laws Customs AT

Imported Goods Classification: Wavecom Modem as Programmable Controller Under Chapter Heading 8537, Not 8517.
December 1, 2023 Case Laws Customs AT

Customs Appeals Reinstates Declared Value for Aluminium Scrap After Rule 12 Valuation Procedure Overlooked.
December 1, 2023 Case Laws Customs AT

Customs Adjusts Import Value Using Rule 5 Due to Undervaluation, Importer Accepts Re-determined Valuation.
December 1, 2023 Case Laws Service Tax AT

Chartering Aircraft as 'Supply of Tangible Goods Services' Ruled Time-Barred, Demand Affected by Limitations.
December 1, 2023 Case Laws Customs AT

Penalties Imposed Without Legal Basis; Case Sent Back for Reconsideration.
December 1, 2023 Case Laws Customs AT

Capital Goods Confiscated for Unmet Export Duties, Automatic Two-Year Extension Implied by EPCG Committee Decision.
December 1, 2023 Case Laws Service Tax AT

Unbilled Revenue Not Taxable Until Invoiced: Legal Clarification on Service Tax for Pending Payments.
December 1, 2023 Case Laws Service Tax AT

Refund Claims for Excess Service Tax Payments Filed Late Are Barred by Limitation Under Relevant Excise and Customs Laws.
December 1, 2023 Case Laws Central Excise SC

Tribunal Order on Input Tax Credit Remanded for Fresh Review; Appellant to Submit Key Documents for Reevaluation.
December 1, 2023 Case Laws Central Excise AT

Refund Granted for Excess Excise Duty Due to Non-Agreement on Post-Sale Price Revision Debit Notes.
December 1, 2023 Case Laws Central Excise AT

Interest Entitlement Dispute: Order Violates Judicial Discipline, Set Aside; Tribunal's 2019 Decision Upheld.
November 30, 2023 Notifications DGFT

Export of Specific Food Commodities Enabled via NCEL Following DGFT's New Regulatory Changes to Boost Trade Efficiency.
November 30, 2023 Notifications Customs

Customs Act Deposit Exemption Postponed: New Implementation Date Set for January 20, 2024.
November 30, 2023 Case Laws GST HC

Show cause notice invalidated for vagueness and insufficient response time; set aside, open to judicial review.
November 30, 2023 Case Laws GST AAR

Hostel Accommodation Services Subject to 18% GST, Not Eligible for Residential Exemption Under Notification No. 12/2017.
November 30, 2023 Case Laws Income Tax HC

Fertilizer Bonds' Diminished Value Recognized as Revenue Loss for Tax Deductions, Upholding Commercial Expediency.
November 30, 2023 Case Laws Income Tax HC

Tax Reassessment Notice Issued to Deceased Quashed; No Duty for Legal Reps to Inform Tax Dept of Death.
November 30, 2023 Case Laws Income Tax AT

Interest Rate Reassessment Ordered for Unsecured Debentures After Incorrect Comparison with Secured Loan Rates.
November 30, 2023 Case Laws Income Tax AT

Court Upholds TPO's Cost Allocation Method Based on Direct Costs; Emphasizes Assessee's Duty to Provide Justifying Details.
November 30, 2023 Case Laws Income Tax AT

Foreign Tax Credits: Rule 128 is Procedural, Late Form 67 Filing Doesn't Deny Relief u/s 90/90A.
November 30, 2023 Case Laws Income Tax AT

Jewelry Profit Dispute: Tainted Purchases Questioned Over Unrealistic 25% Profit Estimation, 6% Seen as Viable.
November 30, 2023 Case Laws Income Tax AT

Assessing Officer Can't Adjust Transfer Pricing Without TPO Reference; Adjustments Deemed Invalid and Deleted.
November 30, 2023 Case Laws Income Tax AT

Share Transaction Loss: Business or Speculation? No Speculative Income, Additions Deleted After Adjustments.
November 30, 2023 Case Laws Income Tax AT

Telecom Bandwidth Use Not Considered Royalty Income Under India-Singapore DTAA Article 12(3.

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