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 4751 to 4800 of 9427 Records

1 ....92 93 94 959697 98 99 100........ 189

June 18, 2024 Case Laws Service Tax

CESTAT ruled against refund claim due to service classification. Appellant can't challenge provider's classification. Appeal dismissed.
June 18, 2024 Case Laws VAT and Sales Tax

Petitioners suspended from service for accepting illegal gratification. Court allows them to continue working during ongoing disciplinary proceedings.
June 18, 2024 Case Laws Indian Laws

Court quashes criminal case for cheque dishonour due to civil dispute, calling it malicious prosecution.
June 18, 2024 Case Laws Indian Laws

A cooperative society in Tamil Nadu is not bound by RTI Act. Impugned order quashed.
June 18, 2024 Case Laws Indian Laws

Cheque dishonored due to signature variance. Failure to cross-examine witness. Additional evidence allowed u/s 391 Cr.P.C.
June 18, 2024 Case Laws Indian Laws

CHIT: Court rules in favor of respondents in dishonored cheque case. Appellant failed to prove legally enforceable debt. Burden of proof on appellant.
June 18, 2024 Case Laws Indian Laws

Court held that interim compensation under Section 143A of NI Act is discretionary. No proof of payment or written agreement in this case. Petition dismissed.
June 18, 2024 Case Laws Indian Laws

High Court decision: Cheque dishonored, but settled amicably. Compounding allowed. Justice served.
June 18, 2024 Case Laws Indian Laws

Court dismisses accused's petitions to recall witnesses and produce bank documents in cheque dishonour case. Accused must be able to rebut presumption.
June 17, 2024 Circulars Customs

New features launched on Customs Brokers Licensing Management System (CBLMS)! Apply online now! More updates coming soon!
June 17, 2024 Circulars Customs

Recent changes in Sea Cargo Manifest Transshipment Regulations (SCMTR) module of ICES application.
June 17, 2024 Case Laws GST

Principles of natural justice: Court says assessee deserve a fair hearing. Order set aside for fresh consideration.
June 17, 2024 Case Laws Income Tax

High Court ruled notice u/s 148 invalid due to time limit of 10 years. Previous assessment upheld.
June 17, 2024 Case Laws Income Tax

High Court ruled that reasons for reassessment orders must match notice reasons. Appellants must raise objections within 6 weeks.
June 17, 2024 Case Laws Income Tax

Assessment order invalid as reply not considered. AO must review objections raised by assessee. Order quashed, remanded for fresh assessment.
June 17, 2024 Case Laws Income Tax

Assessee entitled to deduction u/s. 80IA(4) as developer, not contractor. ITAT decision upheld.
June 17, 2024 Case Laws Income Tax

Petitioners filed tax returns without paying tax, but paid in full when notified. No intent to evade tax found. Offence Proceedings quashed.
June 17, 2024 Case Laws Income Tax

Cash deposits in bank accounts considered business income. Peak cash deposit amount only taxed.
June 17, 2024 Case Laws Income Tax

Assessee bought agricultural land, not subject to capital gains tax. Addition u/s 56(2)(x) deleted. Appeal allowed.
June 17, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on various issues: 1. Valuation of closing stock 2. Disallowance u/s 14A for shares 3. Interest on unpaid purchase price 4. Insurance expenses.
June 17, 2024 Case Laws Income Tax

Exemption u/s 11: ITAT ruled in favor of assessee on salary & rent payments. Excessive payments not found.
June 17, 2024 Case Laws Income Tax

Assessee filed appeal physically before due date. Difficulty in e-filing acknowledged by CBDT. Appeal should be admitted and decided on merits.
June 17, 2024 Case Laws Income Tax

Unpaid interest on loan from World Bank not disallowed u/s 43B. Interest to World Bank covers provision. Electricity duty not trading receipt.
June 17, 2024 Case Laws Service Tax

CESTAT ruled in favor of no service tax on air and ocean freight charges pre & post 01.07.2012. Appeal allowed!
June 17, 2024 Case Laws Central Excise

CESTAT ruled Cheeslings classified under Tariff Item 21069099. Benefit of exemption confirmed. Appeal allowed.
June 17, 2024 Case Laws VAT and Sales Tax

Tax arrears settled under Amnesty Scheme 2020 for assessment years 1998-2005 & 2015-16. Appellant benefits from favorable provisions.
June 17, 2024 Case Laws Indian Laws

Petitioner paid compensation for bounced cheque. Court allows compounding of offence u/s 147. Judgments quashed, accused acquitted.
June 17, 2024 Case Laws Indian Laws

Court held that if trial court's view is just & reasonable, High Court cannot interfere with acquittal. Presumption u/s 139 must be rebutted.
June 17, 2024 Case Laws Indian Laws

In a cheque dishonour case, accused acquitted u/s 138 NI Act. Accused rebutted statutory presumptions. Appeal dismissed.
June 17, 2024 Case Laws Income Tax

Capital Gain calculation: Amendment to Section 50C applies retrospectively. Stamp duty value on agreement date considered for computation.
June 17, 2024 Case Laws Income Tax

The tribunal upheld the validity of the National Faceless Assessment Centre's notice. Tax rate for domestic companies clarified. Data processing fees not taxable. Interest payments to overseas branches not taxable.
June 17, 2024 Case Laws Customs

The court ruled that separate FIRs for different years, amounts, and accused are valid. No fresh investigation for same offense.
June 17, 2024 Case Laws Customs

Operating a duty-free shop without the right license led to legal issues. The appeal was successful, restoring the original license.
June 17, 2024 Case Laws FEMA

Appellate Tribunal found Appellant Company guilty of violating FERA 1973 by making payments without RBI permission. Penalties upheld.
June 15, 2024 Circulars SEZ

Got questions about the new SEZ Rule 11B (DoC Notification 6.12.2023)? The Dept. of Commerce has reviewed all queries and provided responses. Details in Annexure.
June 15, 2024 Circulars SEBI

New rules for selling shares to employees through stock exchange: Employees now bid at previous day's price. Effective in 30 days.
June 15, 2024 Circulars DGFT

16 agencies are now recognized as PSIAs u/s 2.52(c) of HBP, 2023. 2 existing PSIAs get new instruments. 24 PSIAs have revised areas of operation.
June 15, 2024 Notifications Customs

New Tariff Values for Edible Oils, Brass Scrap, Areca Nut, Gold & Silver effective June 15, 2024. Check out the changes!
June 15, 2024 Notifications Customs

Notification: Amending Customs ports for specific purposes in Kerala. Effective June 12, 2024. Check it out!
June 15, 2024 Notifications Central Excise

Notification reducing Special Additional Excise Duty on Petroleum Crude production effective June 15, 2024.
June 15, 2024 Notifications Customs

Anti-dumping duty imposed on 'Poly Vinyl Chloride Paste Resin' from China, Korea, Malaysia, Norway, Taiwan, Thailand for 6 months.
June 15, 2024 Notifications Money Laundering

Notification: Reporting entities can now verify identity using Aadhaar for Money-laundering Act compliance. Consulted with UIDAI and RBI.
June 15, 2024 Notifications Income Tax

Notification: Kerala Co-op Deposit Guarantee Fund Board exempt u/s 10(46) for specific income. Conditions apply.
June 15, 2024 Case Laws GST

Penalty imposed for wrongly availing Input Tax Credit but not utilized is unsustainable. Unjustified penalty waived, token penalty of Rs. 10,000 imposed.
June 15, 2024 Case Laws GST

Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.
June 15, 2024 Case Laws GST

Violation of privacy & human rights - guidelines for issuing summons clarified. Proceeding closed with direction to follow guidelines
June 15, 2024 Case Laws GST

Customs must refund IGST for goods exported. Failure to process claim is unjust. Respondents must act promptly. Petition granted.
June 15, 2024 Case Laws Income Tax

Petitioner's challenge to re-assessment dismissed for not following proper procedures. No grounds for interference found.
June 15, 2024 Case Laws Income Tax

Urban Cooperative Bank accepted cash in Specified Bank Notes, not covered by RBI Circular. Cash not unexplained income. Grounds allowed.
June 15, 2024 Case Laws Income Tax

Land sold not subject to Long-Term Capital Gains tax due to municipal limits expansion. Assessee's appeal allowed.

1 ....92 93 94 959697 98 99 100........ 189

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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

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...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories