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 2951 to 3000 of 9406 Records

1 ....56 57 58 596061 62 63 64........ 189

August 13, 2024 Case Laws Indian Laws

Court rules interest on money award at 3x RBI rates with monthly compounding. Debtor must pay in 4 weeks. Compliance due Aug 6, 2024.
August 12, 2024 Notifications SEZ

1.11 hectares de-notified from Pune IT SEZ, leaving 3.95 hectares. Land to aid SEZ infrastructure. Approved by authorities.
August 12, 2024 Notifications FEMA

Non-residents can buy/sell Indian Sovereign Green Bonds in IFSC. Inward remittance for purchase & outward remittance of sale proceeds allowed.
August 12, 2024 Notifications SEZ

Notification amends previous ones, changing Developer's name from "M/s. GIFT SEZ Limited" to "M/s. Gujarat International Finance Tec-City Company Limited".
August 12, 2024 Case Laws GST

Writ petition maintainability depends on statutory redressal mechanism availability, not purely legal issues. High Court discretion upheld.
August 12, 2024 Case Laws GST

Bio-fertilizers classified under different chapters leading to disparate GST rates. Order quashed, remanded for fresh hearing.
August 12, 2024 Case Laws GST

Validity of GST demand notice challenged for licensing services on minerals from 1/7/17 to 31/12/18. HC issued notice, no coercive recovery.
August 12, 2024 Case Laws GST

AAR denied error rectification. Queries not ruled. No error found. Differential IGST ineligible for ITC. Application rejected.
August 12, 2024 Case Laws GST

Plastic parts like rope handle & vent plug for lead acid batteries fall under heading 8507, not plastic chapters.
August 12, 2024 Case Laws GST

Summary order quashed, bank accounts unattached due to lack of order. Lift attachment directed.
August 12, 2024 Case Laws GST

Extension of time for tax recovery order contested. Affidavits required. Jurisdictional issue raised. Interim stay till Dec 2024.
August 12, 2024 Case Laws GST

Appeal rejected wrongly. Explanation overlooked. Hear appeal on merits soon per HC order.
August 12, 2024 Case Laws GST

Cancellation order sans reasons, violating natural justice. SCN lacked specifics on alleged fraud/misstatement. Order lacks grounds.
August 12, 2024 Case Laws GST

Electricity services exemption challenged. Distribution licensee entitled to exemption notification. Circular ultra vires. Interim protection granted.
August 12, 2024 Case Laws Income Tax

Reopening notice invalid, income already considered in regular assessment. General info insufficient reason. Mechanical sanction, no application of mind.
August 12, 2024 Case Laws Income Tax

Income from BCCI to Kerala Cricket Association - exempt u/s 2(15) or business income? Remanded to decide based on Ahmedabad case. Fresh orders in 6 months.
August 12, 2024 Case Laws Income Tax

Disallowed interest on interest-free loans to related parties. Onus on assessee to prove commercial expediency. Failed to justify.
August 12, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) deleted as assessee provided all facts for computing income & detailed explanations for deduction claim.
August 12, 2024 Case Laws Income Tax

Reopening upheld on info of escaped income. Addition u/s 68 deleted as books not rejected. Cross-exam denied. Edelweiss transactions misunderstood.
August 12, 2024 Case Laws Income Tax

Exemption u/s 54F/54 allowed if new property acquired within 1 year before sale; possession date key, not legal transfer.
August 12, 2024 Case Laws Income Tax

AO can't reject DCF method & apply NAV for share valuation. Independent parties' Rs 13.94/share value accepted under FEMA/RBI.
August 12, 2024 Case Laws Income Tax

NRI transferred rights via assignment deed in USA; capital gain not taxable in India as asset situs outside India.
August 12, 2024 Case Laws Income Tax

Bank's gratuity & leave provisions are real expenses, not notional. Taxable income is real, not book entries. ITAT upheld assessee's claim.
August 12, 2024 Case Laws Income Tax

AO made u/s 68 addition for director's loan account mismatch but Tribunal held previous year transactions can't be income for current year.
August 12, 2024 Case Laws Customs

Tribunal upheld confiscation & penalties on 5 unexported containers but set aside same for 231 exported containers due to dept's delay.
August 12, 2024 Case Laws Customs

Customs classification of imported flow meters, pressure & level transmitters disputed. Assessing authority's lack of reasoning. Appellate authority's flawed justification.
August 12, 2024 Case Laws Customs

Customs valuation of cyanuric chloride rejected by revenue. Appellant's 2000MT import at lower price upheld by CESTAT.
August 12, 2024 Case Laws Customs

measure gas pressure via electrical phenomena, classifiable under sub-heading 9026 20 00 of are pressure sensors; previous rulings classify similar devices under Heading 9026 when specific entry exists
August 12, 2024 Case Laws Customs

Advance ruling application dismissed over pending classification issue for 13 lithium-ion cell products. Pre-import queries allowed but post-import rulings issued.
August 12, 2024 Case Laws Money Laundering

Bail granted in Excise Policy case due to prolonged incarceration & denial of speedy trial despite allegations' seriousness.
August 12, 2024 Case Laws Service Tax

Cenvat credit on immovable property post completion certificate denied, treated as sale of goods. Credit allowed only on inputs within 1 year.
August 12, 2024 Case Laws Service Tax

Service tax demand on income shown in IT Return justified. Suppression of facts to evade tax. Extended period invoked. Penalty upheld.
August 12, 2024 Case Laws Central Excise

Interest rate on delayed excise refunds capped at 6% p.a. despite claims for higher rates. Govt empowered to fix 5-30% rate.
August 12, 2024 Case Laws Central Excise

Duty paid by mistake to govt passed on to contractor under protest. Contractor withheld excess payment. No proof duty wasn't credited. Unjust enrichment.
August 12, 2024 Case Laws Central Excise

Duty abatement allowed for machine closure period sans prior payment. Claimable under Pan Masala Rules & CESTAT precedents. Demand unsustainable.
August 12, 2024 Case Laws Central Excise

Port services qualify as 'place of removal' for CENVAT credit on cargo handling services for exports. Interpretation issue, not suppression.
August 12, 2024 Case Laws Central Excise

Items like Polycril & Sector 130/140 can't be treated as raw materials but consumables as they don't remain in final product.
August 12, 2024 Case Laws Indian Laws

Cheque dishonour case valid if filed within 30 days of notice. No need to prove notice service. Onus on accused to rebut service presumption. :
August 10, 2024 Case Laws GST

Notice uploaded, though under wrong tab. Adequacy not decided. Avail appeal remedy within 30 days. Petition disposed.
August 10, 2024 Case Laws GST

Petitioner sought Writ to unfreeze company accounts. Court ordered respondent to decide appeal after pre-deposit within 2 weeks.
August 10, 2024 Case Laws GST

GST registration cancellation order & SCN set aside due to vague allegations violating natural justice. Cryptic notice can't be basis for cancellation.
August 10, 2024 Case Laws GST

GST registration cancelled retrospectively without valid SCN, violating natural justice. Order lacked reasons & wrongly backdated.
August 10, 2024 Case Laws GST

Authorities' portal redesign addressed issue of improper notice service under GST Act. Court set aside order, remanded for fresh adjudication.
August 10, 2024 Case Laws GST

Tax demand set aside due to GSTR mismatch. 10% tax payable in 2 weeks, reply to show cause allowed.
August 10, 2024 Case Laws Income Tax

Unexplained cash credit addition deleted; authorities failed to analyze assessee's stand. AO's findings on cash deposit trend incorrect.
August 10, 2024 Case Laws Income Tax

Reassessment notice invalid, investment not income. Capital transaction, no income earned. Discrepancy not mentioned, violates natural justice.
August 10, 2024 Case Laws Income Tax

Bogus transactions are tax evasion camouflage. Authorities must inquire, procure info from other depts to tax real income & prevent evasion.
August 10, 2024 Case Laws Income Tax

Company dissolved after NCLT-approved Resolution Plan can't be reassessed. M Tech Developers, Sree Metaliks & Rishi Ganga view prevails.
August 10, 2024 Case Laws Income Tax

Faceless assessment notices by Joint AO invalid. HC strikes down u/s 148 notices issued by JAO citing lack of jurisdiction.
August 10, 2024 Case Laws Income Tax

Petitioner firm failed to prove Rs 1.01 cr investment/expense belonged to partners. Rental income used for maintenance.

1 ....56 57 58 596061 62 63 64........ 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...