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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2024

Home Highlights Year 2024

Filter:

Showing 2901 to 2950 of 9406 Records

1 ....55 56 57 585960 61 62 63........ 189

August 14, 2024 Case Laws Income Tax

Trustee bought car with charity funds but denied tax exemption. Registering in managing trustee's name for tax benefit rejected.
August 14, 2024 Case Laws Income Tax

Assessment reopened to check non-filing status. Reopening based on survey operation at hotel. Incorrect return filing info = invalid jurisdiction.
August 14, 2024 Case Laws Income Tax

Investment in hotel building not explained. DVO report estimation-based, no incriminating material found. 4-star hotel qualifies for deduction.
August 14, 2024 Case Laws Income Tax

Dispute over agricultural income resolved! Assessing Officer added income, but Tribunal ruled in favor of assessee.
August 14, 2024 Case Laws Income Tax

Appellant's cash deposits during demonetization were explained sufficiently, supported by evidence of cash withdrawals. No additions.
August 14, 2024 Case Laws Income Tax

Assessee entitled to interest relief u/s 234B if tax paid before final determination. Refund exceeds 10% of tax demand.
August 14, 2024 Case Laws Income Tax

Penalty overturned for non-compliance with notices due to hostile Director. Appeal allowed by Tribunal.
August 14, 2024 Case Laws Income Tax

Dispute over Income Tax Act adjustments due to Form 10B filing issue. AO's scope limited. CPC made errors. Remanded for review.
August 14, 2024 Case Laws Customs

SCOMET list: Aircraft engines from U.A.E. deemed civilian; export rules must be rational
August 14, 2024 Case Laws Customs

Dispute over import valuation! Court emphasizes written certificate for electronic evidence. Appellant's challenge upheld.
August 14, 2024 Case Laws Insolvency and Bankruptcy

Appeal dismissed as court rules no breach of Insolvency Code. Corporate Debtor's non-payment caused default.
August 14, 2024 Case Laws FEMA

Property forfeiture challenge denied under SAFEMA & TADA. No nexus needed for notice validity. Appellant's claims lacked proof.
August 14, 2024 Case Laws Service Tax

Appeal rights under FEMA clarified by top court. Orders of Tribunal can be challenged in High Court with restrictions. No bypassing statutory provisions.
August 14, 2024 Case Laws Service Tax

Can excess service tax be adjusted against short-payment? Tribunal says no. Recovery rule must apply. Department's time limit extended unjustified. CESTAT allows appeal.
August 14, 2024 Case Laws Service Tax

Railway rakes control by Indian Railways. Not a tangible goods service. Appeal allowed.
August 14, 2024 Case Laws VAT and Sales Tax

High Court upheld tax assessment u/s 7A for missing sale bill. Burden on dealer to prove transactions not taxable. Penalty upheld.
August 14, 2024 Case Laws Indian Laws

Cheques for debts should be decided at trial, not initially. NI Act promotes cheque use for business. Debt terms defined.
August 14, 2024 Case Laws Indian Laws

Partners are jointly liable for business acts under Partnership Act. Directors have different responsibilities. Partners remain liable without public notice of retirement.
August 14, 2024 Case Laws Indian Laws

Dispute over bounced cheques: Did Respondent have to repay? Court looked at legal duties and presumptions. Respondent raised doubt, won.
August 13, 2024 Case Laws GST

State GST officer suspended for issuing refund to fake exporter challenged. Lack of evidence and proper verification cited. Suspension quashed.
August 13, 2024 Case Laws GST

Court allowed fresh chance to petitioner due to discrepancies in turnover. Responding to notices could have changed the outcome.
August 13, 2024 Case Laws GST

Petitioner challenged GST Assessment Orders, lacked info, charges may be taxable. Court quashed orders, remitted for fresh assessment.
August 13, 2024 Case Laws GST

Goods transferred from FTWZ to DTA or within FTWZ, subject to CGST Act. Ruling confirms bonded warehouse status. Addressing IGST levy & input tax credit reversal. FTWZ as SEZ warehouse.
August 13, 2024 Case Laws Income Tax

Tax officer fined Rs.25,000 & faces jail for disobeying court order.
August 13, 2024 Case Laws Income Tax

AO corrected mistake under sec 154 due to audit objections. Tribunal upheld assessee's appeal. Revenue's appeal dismissed.
August 13, 2024 Case Laws Income Tax

High Court ruled reopening proceedings invalid as AO lacked fresh material. AO's reason for reopening didn't show failure to disclose. Assessment order addressed issue already. Notice u/s 148 quashed.
August 13, 2024 Case Laws Income Tax

Court ruled converting blocks to slabs is "manufacture" under tax law. Impact on tax liabilities crucial. Upheld High Court decision.
August 13, 2024 Case Laws Income Tax

The case involves fake purchases in bullion sector. Key issue is Gross Profit rate. Tribunal directs 0.15% GP rate for disputed purchases.
August 13, 2024 Case Laws Income Tax

Company in liquidation faced income tax reassessment. NCLT appointed liquidator. IBC overrides. ITAT appeals dismissed.
August 13, 2024 Case Laws Income Tax

TP adjustment excludes incomparable companies due to related party transactions. Cost allocation change disallowed. 25% depreciation on intangible assets allowed.
August 13, 2024 Case Laws Income Tax

Assessee disputed TDS liability on provisions in books. Appellate authority ruled in favor citing precedent.
August 13, 2024 Case Laws Income Tax

AO added stock based on search & statements from GM/Director. Discrepancies due to search activities. AO misinterpreted finished goods accounting. ITAT allowed assessee's appeal.
August 13, 2024 Case Laws Income Tax

Assessee denied exemption, challenges denial due to missing registration docs. ITAT rules existing registration protects exemption claim.
August 13, 2024 Case Laws Income Tax

Tax case: Unexplained cash credit from alleged bogus loans. Assessee proved loan genuineness with evidence. ITAT upholds decision.
August 13, 2024 Case Laws Benami Property

Appellant's properties attached in benami case. Tribunal confirms some but sets aside others due to inadequate consideration.
August 13, 2024 Case Laws Customs

Tribunal cuts fine & penalty for importing old clothes. Confiscation upheld but fine & penalty reduced to 10% & 5%. CESTAT
August 13, 2024 Case Laws Customs

Dispute over imported goods as 'Capital Goods' for customs exemption resolved in favor of importer.
August 13, 2024 Case Laws Customs

Penalty overturned for arranging lorries in illegal export case. Lack of proof of knowledge crucial.
August 13, 2024 Case Laws Insolvency and Bankruptcy

Payment dispute case: Invoices overdue? Time-barred claims rejected. Preexisting dispute on 11th invoice. Appeal dismissed.
August 13, 2024 Case Laws Insolvency and Bankruptcy

Appellate Tribunal: Bank Guarantee can be invoked in moratorium. Assets of surety separate from Corporate Debtor. Appeal allowed.
August 13, 2024 Case Laws FEMA

Property seized under SAFEMA isn't automatically linked to TADA cases. Declaratory suits in Bombay HC won't affect SAFEMA proceedings. No need to prove income-property link for SAFEMA notice validity.
August 13, 2024 Case Laws FEMA

Court allows using documents from other legal proceedings as evidence in FERA case. Proceeds independently. The Director found guilty.
August 13, 2024 Case Laws FEMA

Business trip with $50,000 in Cheques without permission led to FEMA violation. Appellant not liable, but Finance Manager aware. Penalties reduced.
August 13, 2024 Case Laws FEMA

Company directors' liability under FEMA depends on their role, not just title. Lack of evidence led to dismissal.
August 13, 2024 Case Laws Money Laundering

Challenge to property attachment in case. Adjudicator equates property value to proceeds. Definition clarified in related case. Appellant's failure to disclose source led to dismissal.
August 13, 2024 Case Laws Money Laundering

Seizure order challenged under PMLA 2002 not valid if investigation not done within 365 days. Court allows appeal, sets aside order.
August 13, 2024 Case Laws Service Tax

Appellant wins refund claim for non-commercial project, no service tax liability.
August 13, 2024 Case Laws Central Excise

Dispute over CENVAT credit for construction services resolved! Tribunal broadens rules, allowing credit for plant security.
August 13, 2024 Case Laws Central Excise

Appellant wins cenvat credit case on Bills of Entry! Tribunal rules in favor citing Customs Act.
August 13, 2024 Case Laws Indian Laws

Court ruled exchange rate on deposit date applies for converting foreign arbitral award to INR. Interest ceases on deposit.

1 ....55 56 57 585960 61 62 63........ 189

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...