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 3801 to 3850 of 9427 Records

1 ....73 74 75 767778 79 80 81........ 189

July 19, 2024 Case Laws Service Tax

Online services like SEO, web design & app dev aren't OIDAR. They're biz support/software dev, not info retrieval. Place of provision outside India = export.
July 19, 2024 Case Laws Service Tax

Leasing DG Sets is deemed sale, not supply of service. Excluded from service tax purview. Order set aside, appeal allowed.
July 19, 2024 Case Laws Service Tax

Refund claim rejected; services not exempt under Notification 25/2012-ST or Section 66D. Invoices showed business auxiliary services to SOLCIL, taxable.
July 19, 2024 Case Laws Central Excise

Clandestine removal denied CENVAT credit. Duty, interest & penalty assessed for FY 2007-12. Differential duty demand reduced. Imported showers duty demand set aside.
July 19, 2024 Case Laws VAT and Sales Tax

Belated Input Tax Credit claim allowed, following precedent. Right to claim ITC indefeasible, no time limit prescribed.
July 19, 2024 Case Laws Income Tax

Short-term capital loss from selling shares valid. Intervening transactions can't be ignored. Buying loss-making firm's shares for turnaround legit.
July 18, 2024 Circulars Customs

Procedure to carry personal gold/silver jewelry abroad & duty-free reimport. Valuation, packing list, photos required pre-departure. Valid 3 yrs.
July 18, 2024 Circulars FEMA

FCRA registration validity extended for certain entities till 30.09.2024 or renewal disposal, whichever earlier.
July 18, 2024 Circulars Companies Law

Additional fee waived for IEPF e-forms till 16/08/2024 due to MCA21 v2 to v3 transition. Plan accordingly.
July 18, 2024 Circulars GST

GST rates: Solar cookers 12%, fire sprinklers 12%, poultry machinery parts 12%. Farm produce >25kg/L exempt. Pulses/cereals for weaker sections regularized.
July 18, 2024 Circulars GST

GST clarifications: Railway supplies exempted, SPV transactions exempted, RERA fees exempted, RuPay/UPI incentives non-taxable, reinsurance regularized, accommodation under Rs.20k/month exempted.
July 18, 2024 Notifications Bharatiya Nyaya

Notification issued to construe references to repealed laws like IPC, CrPC, Evidence Act in any Act/Order as Bharatiya Nyaya Sanhita, Nagarik Suraksha Sanhita & Sakshya Adhiniyam 2023.
July 18, 2024 Notifications Companies Law

Centre amends IEPF Rules: New forms, online remittance to Authority within 30 days. Effective from gazette notification.
July 18, 2024 Case Laws GST

Rule 86A empowers restricting fraudulent ITC debit for liabilities/refunds. Restriction ceases after 1 year by law.
July 18, 2024 Case Laws GST

Arbitral award upheld; GST implementation envisaged; tax incentives conditional; estoppel claim rejected. Secure awarded amount.
July 18, 2024 Case Laws GST

Alleged fraud led to registration cancellation. Show cause notice issued, petitioner claimed lack of basis. Documents provided, response filed but registration canceled.
July 18, 2024 Case Laws GST

Eligible for ITC on capital goods like wires/cables for electricity transmission from power station to factory premises, not fixed to earth.
July 18, 2024 Case Laws GST

Nominal deduction from salaries for factory canteen facility is not 'supply' u/s 7 of CGST Act. ITC available on GST charged by Canteen Service Provider.
July 18, 2024 Case Laws GST

Turnkey contract = composite supply, GST payable on advances. Not divisible despite two parts. Notification 66/2017-CT inapplicable.
July 18, 2024 Case Laws GST

Transporting coal within mining area via rented vehicles with operators falls under SAC 9966, not goods transportation exemption. GST reduced from 18% to 12% from 18.07.2022.
July 18, 2024 Case Laws GST

Deposit work & supervision charges not exempt under GST for transmission/distribution of electricity. Ancillary to principal supply.
July 18, 2024 Case Laws Income Tax

Assessee's failure to file return led to proceedings u/s 148. Assessment order set aside on condition of paying costs. Petitioner to reply to show cause, respondents to provide portal access.
July 18, 2024 Case Laws Income Tax

Absence of incriminating search material prevents deemed dividend addition u/s 2(22)(e) & 153A. Court upholds taxpayer's stance.
July 18, 2024 Case Laws Income Tax

Software payments not taxable as royalty in India if no PE.
July 18, 2024 Case Laws Income Tax

Order upheld: 20% pre-deposit in 18 installments due to financial constraints. Appeal for AY 2022-23 to be disposed within 4 months.
July 18, 2024 Case Laws Income Tax

AO rightly deleted irrelevant portions from show cause notice, mentioning only charge of furnishing inaccurate income particulars.
July 18, 2024 Case Laws Income Tax

Non-compete fees paid are revenue expenditure, deductible u/s 28(va). Expenditure related to profit-earning is revenue in nature.
July 18, 2024 Case Laws Income Tax

Exemption u/s 11: Tribunal remits reassessment case to AO for hearing after wrong ITR filing; allows appeal statistically.
July 18, 2024 Case Laws Income Tax

Trust denied registration by CIT(E) on caste grounds, but ITAT allowed pre-existing trust citing pre-1961 status.
July 18, 2024 Case Laws Income Tax

Reopening assessment invalid due to no non-disclosure by assessee. Purchases from GST non-filers already examined & accepted earlier.
July 18, 2024 Case Laws Income Tax

DRP's stance on forex gains/losses inconsistent. Comparables' inclusion/exclusion remitted. Infosys BPO, BNR Udyog excluded. Informed Tech, Ace BPO included. TDS disallowance restored to AO.
July 18, 2024 Case Laws Income Tax

Cash payments to state govt co. for rent & electricity allowed as legal tender exception; pervasive state control test applied.
July 18, 2024 Case Laws Income Tax

Deduction for written off "Unclaimed VAT" allowed. Excess PF contribution to contractual laborers allowed as per EPF Act. Payment for business purposes.
July 18, 2024 Case Laws Income Tax

Salaried employee deputed abroad, income taxed in work country as per DTAA. AO to verify foreign taxes paid.
July 18, 2024 Case Laws Customs

Tribunal's selective reliance on statements led to inconsistent order; must re-evaluate all facts for reasoned conclusion. Agency's penalty upheld; remanded for fresh adjudication.
July 18, 2024 Case Laws Customs

Refusal of MESI benefits violated equality. Conversion of Shipping Bills allowed. Digital errors rectifiable in Welfare State. No limitation period for delay condonation.
July 18, 2024 Case Laws Customs

Denial of cross-exam opportunity to customs broker in license revocation case involving undervaluation, misdeclaration & concealment charges. Inquiry officer delayed report.
July 18, 2024 Case Laws Customs

Imported goods valuation: Aluminium & zinc scrap undervaluation rejected. Contract price prevails over LME rates if no evidence of undervaluation.
July 18, 2024 Case Laws Customs

Tribunal quashed gold seizure & penalty due to lack of evidence of foreign origin/smuggling. Onus on officer to establish reasonable belief.
July 18, 2024 Case Laws Customs

Cost recovery charges under Cargo Handling Regulations unsustainable due to lack of statutory mechanism & prescribed rates/manner.
July 18, 2024 Case Laws Customs

Cut & polished diamonds, gold jewellery exports valid. No circular trading, license misuse found. Revenue's allegations dismissed.
July 18, 2024 Case Laws SEBI

Liquidate assets via auctions, refund investors, disburse sale proceeds to genuine investors. Honorarium fixed for HPSC. State/police cooperation directed. Interim bail granted.
July 18, 2024 Case Laws Insolvency and Bankruptcy

EMD forfeiture upheld for non-payment after e-auction; bidder breached terms despite reminders. Sale certificate subject to tribunal orders.
July 18, 2024 Case Laws Insolvency and Bankruptcy

NCLAT affirmed admission of insolvency case against corporate guarantor despite asset insufficiency claims. Debt & default evident, asset value irrelevant for admission.
July 18, 2024 Case Laws Central Excise

Petroleum jelly for skin care = cosmetics under 3304, not 2712. Chapter 27 covers pure petroleum jelly w/o additives.
July 17, 2024 Notifications Companies Law

Central Govt bans use of "Nidhi Limited" in company names unless declared as Nidhi under Cos Act. Nidhi Rules amended.
July 17, 2024 Notifications SEBI

REITs allowed employee benefit schemes via trust. Unitholder nod needed to introduce, exceed limits. Disclosure norms for explanatory statement, reports.
July 17, 2024 Notifications Companies Law

Director's KYC: Update mobile/email once yearly for free, pay Rs 500 for more changes. Effective Aug 1, 2024.
July 17, 2024 Notifications SEBI

Comprehensive rules for unit-based employee benefit schemes in InvITs cover trust deeds, terms, disclosures, approvals, accounting & acquisition.
July 17, 2024 Notifications Companies Law

Amendment mandates MSME Form-1 for firms with pending MSME payments over 45 days. New Form-1 format in Annexure. Effective from Gazette publication.

1 ....73 74 75 767778 79 80 81........ 189

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

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

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

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

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

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: 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

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 ...