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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 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 3601 to 3650 of 9427 Records

1 ....69 70 71 727374 75 76 77........ 189

July 26, 2024 Case Laws Customs

IGST exemption under EPCG Scheme rejected wrongly. Demands of duty, confiscation, penalties set aside as premature before license expiry.
July 26, 2024 Case Laws Customs

Appellant failed to advise client on SCOMET export authorization, wrongly relied on declaration. Penalty upheld, revocation set aside.
July 26, 2024 Case Laws Customs

Imported 'Color Toner Black' excluded from anti-dumping duty on 'black toner powder' as color toners comprise CMYK colors.
July 26, 2024 Case Laws Companies Law

Investors failed to provide FEMA certificate, delaying refund under 'buy-back' clause. Despite deposit, non-compliance waived claim rights. Funds to be used for creditors' claims instead.
July 26, 2024 Case Laws Companies Law

ROC can strike off companies from register under old & new Companies Acts. New Act has detailed procedure & remedy for deregistration.
July 26, 2024 Case Laws Companies Law

Peaceful vacant possession granted to applicant from Official Liquidator. Objector's rights terminated upon sub-lease termination. Leave granted to disclaim property.
July 26, 2024 Case Laws Companies Law

Court ordered company dissolution, discharged Liquidator u/s 481 as winding up couldn't proceed. Relied on Meghal Homes case.
July 26, 2024 Case Laws Insolvency and Bankruptcy

Impleadment allowed sans prior notice; court's discretion. Appellant's contention rejected. Appeal dismissed for lack of merits.
July 26, 2024 Case Laws Insolvency and Bankruptcy

Doctrine of necessity invoked to grant chance to deposit balance & avoid liquidation, enabling Corporate Debtor revival.
July 26, 2024 Case Laws FEMA

Writ petition against FEMA penalty dismissed due to statutory remedies. No immunity from adjudication pre-insolvency. No breach of rights/natural justice. Authority empowered to penalize.
July 26, 2024 Case Laws Central Excise

Penalty u/r 26(2) quashed; appellant vindicated. Invoices valid, goods received, duty paid.
July 26, 2024 Case Laws Indian Laws

Cheque dishonor case: Summons issued. Scope of Sec 138 & 482 CrPC examined. Disputed facts, outstanding dues, security cheques.
July 26, 2024 Case Laws Indian Laws

Appeal against arbitrator's decision on liquidated damages dismissed. Legal injury must be proved for both types of damages.
July 26, 2024 Case Laws Indian Laws

Courts reluctant to quash cases with substantial compliance. No mini-trial u/s 482 CrPC. Allegations proved at trial.
July 25, 2024 Circulars DGFT

Verify e-docs like licenses, certificates via UDIN on DGFT site. Key UDIN to download e-copy & cross-check paper copy.
July 25, 2024 Circulars Customs

Exemptions on imports for R&D, manufacturing, renewables, exports. Concessional duties on artwork, samples. Extension of exemptions till 2026. Some exemptions to lapse in 2024.
July 25, 2024 Circulars Customs

Bank account attachment requires officer's opinion, reasons, service, Commissioner's approval. 6 months max, extendable after hearing. Specify duration, address order. Release communication mandatory.
July 25, 2024 Circulars DGFT

Export obligation fulfilled by quantity, no penalty if minimum value addition met. Value addition shortfall? Pay 1% FOB online via DGFT site.
July 25, 2024 Case Laws GST

Paid IGST instead of CGST+SGST? Approach appellate authority for relief from penalty & interest if bona fide mistake.
July 25, 2024 Case Laws GST

GST registration cancellation without reasons violated natural justice. Cryptic notice failed to specify violations, unreasoned order didn't disclose grounds. Set aside for lack of reasons.
July 25, 2024 Case Laws GST

GST registration cancellation notice challenged for unspecified allegations. Court: Though notice lacked details, clarified later. Reissuing notice unnecessary. Respond to clarified allegations.
July 25, 2024 Case Laws GST

Circular No.9 upheld; no need for notification to authorize adjudication power under Sec 2(91). Assessing authority's dual role valid.
July 25, 2024 Case Laws GST

Car lease facility by employer is taxable if exact amount is recovered from employees' salaries as it's a supply of service.
July 25, 2024 Case Laws GST

Input tax credit for women's transport facility eligible u/s 16, CGST Act, 2017. ITC allowed on tax paid for services 8 PM-6 AM as per TN notification.
July 25, 2024 Case Laws GST

R&D services for insecticide-infused mosquito nets not exempt from GST. Services distinct from pharma R&D.
July 25, 2024 Case Laws GST

FAO UN grant not a supply under GST Act. Grant received gratuitously, not for goods/services. Activities using grant not taxable supply. No GST payable.
July 25, 2024 Case Laws Income Tax

Computer software payments not taxable as royalty in India. Amounts paid for resale/use not royalty income. No TDS liability.
July 25, 2024 Case Laws Income Tax

Deduction for housing projects approved before 31st March allowed based on approved plans, excluding built-up area concept retrospectively.
July 25, 2024 Case Laws Income Tax

Tribunal: AO failed to justify rejecting startup's exemption claim under 56(2)(viib). CIT(A) endorsed AO's reasoning sans addressing exemption claim. Remanded for fresh adjudication.
July 25, 2024 Case Laws Income Tax

Business advances sans interest permissible if capital suffices. Market conditions dictate business plans' viability. Consequential expenses allowed.
July 25, 2024 Case Laws Income Tax

AO failed to inquire alleged bogus LTCG, not examining bankers, brokers, Demat agencies, source of funds, synchronized trades.
July 25, 2024 Case Laws Income Tax

Tribunal quashed notice & proceedings for exceeding time limit u/s 149, despite amendment, favoring assessee's case.
July 25, 2024 Case Laws Income Tax

Assessing Officer exceeded jurisdiction by disallowing claim of unabsorbed depreciation through rectification u/s 154, as CIT(A) didn't direct such disallowance.
July 25, 2024 Case Laws Income Tax

Unverified third-party info can't justify disallowance. Assessee's documents substantiated purchases. Opportunity for cross-examination a must.
July 25, 2024 Case Laws Customs

Confiscated goods redemption u/s 125 attracts customs duty & interest on delayed payment u/ss 28AB & 28 respectively.
July 25, 2024 Case Laws Companies Law

7000 equity shares transfer blocked. 4000 shares certificates & deeds possessed. Consideration payment disputed. Timeline discrepancy alleged.
July 25, 2024 Case Laws Companies Law

Company liquidation closed due to lack of assets. Liquidator exempted from publication, allowed to close books after expenses.
July 25, 2024 Case Laws Indian Laws

Insufficient funds cheque dishonor: No vicarious liability if not partner/signatory. Unsubstantiated averment trial is abuse of process.
July 25, 2024 Case Laws Indian Laws

CMM can take secured asset possession within jurisdiction. Impugned order outside limits void. Approach DRT u/s 17 for creditor enforcement.
July 25, 2024 Case Laws Indian Laws

Cheque dishonor case dismissed due to lack of petitioner's signature, despite joint account. Vicarious liability not established.
July 24, 2024 Case Laws GST

Violation of natural justice - notices on GST Portal led to unawareness. Case remitted for fresh order after depositing 10% tax. Impugned order quashed.
July 24, 2024 Case Laws GST

Excess stock found during survey can't initiate proceedings u/s 130 of UPGST Act. Tax liability to be determined u/s 35(6) & 74.
July 24, 2024 Case Laws GST

GST refund claim filed within time limit as period from Mar'20-Feb'22 excluded based on GST Council's recommendations. Order set aside.
July 24, 2024 Case Laws GST

Petitioner challenged GST notices for not generating e-invoices during PETN explosives transfer. Court: Pay penalty, exemption needs examination. Directed adjudication conclusion.
July 24, 2024 Case Laws GST

Discount eligibility hinges on invoice recording or prior agreement. Supplier liable for full tax sans proof.
July 24, 2024 Case Laws GST

Order quashed for lack of natural justice. Tax demand remanded. Petitioner to pay 10% & reply. Monitor GST portal.
July 24, 2024 Case Laws GST

Petition maintainable despite alternative remedy. Order appealable. Govt issued clarification on appeal due to non-constitution of Tribunal. HC disposed writ petition.
July 24, 2024 Case Laws GST

Ruling: KSTP status not covered. Govt contractor's road/bridge works for public use taxable 12% till 17.07.2022, 18% after. KSTP is Kerala PWD wing.
July 24, 2024 Case Laws GST

KLDC, a govt undertaking, classified as "Governmental Entity", subject to 18% GST for works executed 01.01.2022-17.07.2022 as per SGST Circular.
July 24, 2024 Case Laws Income Tax

Notices by JAO u/s 148 invalid after Finance Act 2021. Faceless assessment mandatory from notice stage. Circulars can't override statutes.

1 ....69 70 71 727374 75 76 77........ 189

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

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 ...