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 5001 to 5050 of 9427 Records

1 ....97 98 99 100101102 103 104 105........ 189

June 10, 2024 Case Laws Income Tax

Appeals filed late due to pursuing alternative remedy in High Court. Delay not willful. Delay condoned.
June 10, 2024 Case Laws Income Tax

Validity of reassessment proceedings for unexplained investment u/s 69 - Taxability in current AY or not? Held: Capital gains taxable in prev. AY. Reassessment quashed.
June 10, 2024 Case Laws Income Tax

ITAT ruled in favor of Assessee on disallowance u/s 14A. No infirmity found in CIT(A)'s decision. Assessee's appeal allowed.
June 10, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on interest on share application money & PF/ESIC contributions. Disallowance u/s 14A not applicable. TDS credit to be allowed.
June 10, 2024 Case Laws Income Tax

Compensation from out-of-court settlement is business income. Disallowed expenses are allowed. Dispute on deductions remitted back for review.
June 10, 2024 Case Laws Customs

CESTAT ruled in favor of appellant for refund of cash security deposit under Customs Act. Impugned order wrongly applied time limitation.
June 10, 2024 Case Laws Customs

CESTAT ruled on non-compliance with FSSAI Regulations for re-export of areca nuts. Penalty reduced to Rs.10 Lakhs.
June 10, 2024 Case Laws Customs

CESTAT ruled in favor of refunding pre-deposits paid under protest. Revenue must refund fines/penalties set aside by Appellate Authority.
June 10, 2024 Case Laws Insolvency and Bankruptcy

NCLAT approved Resolution Plan by Suraksha Realty Limited, treating YEIDA as secured creditor for farmers' compensation. SRA to pay Rs.1334.31 crores.
June 10, 2024 Case Laws Service Tax

CESTAT ruled race track not public road, no tax exemption. Misrepresentation led to extended limitation. Appeal dismissed.
June 10, 2024 Case Laws Service Tax

Appellate Tribunal rules in favor of appellant on export of services for sales promotion outside India. No service tax liability.
June 8, 2024 Case Laws GST

Mismatch between the GSTR 3B return and the GSTR 1 statement: Court finds lack of fair chance to contest. Order set aside for reevaluation.
June 8, 2024 Case Laws GST

Violation of fairness: Petitioner's explanations ignored. Discrepancies unaddressed. Order set aside for review.
June 8, 2024 Case Laws GST

Extension of time for tax assessment or notice issuance. Order passed during ongoing case. No enforcement until next court date.
June 8, 2024 Case Laws GST

High Court ruled against alleged excess input tax credit claim due to violation of natural justice principles. Stay on demand order till next hearing.
June 8, 2024 Case Laws Income Tax

Validity of summoning order under Benami Act by Special Court in Lucknow for trial of offences. No illegality found.
June 8, 2024 Case Laws Income Tax

Corpus donation: The tribunal ruled that the amended provision of section 11(1)(d) is not applicable for AY 2018-19.
June 8, 2024 Case Laws Income Tax

Assessment u/s 153A: Approval u/s 153D granted mechanically without due application of mind. Approval for all years on same day not valid.
June 8, 2024 Case Laws Income Tax

Taxpayer claimed refund for excess taxes due to discrepancy in TDS & Advance Tax. Tribunal ruled in favor of taxpayer, directing refund with interest.
June 8, 2024 Case Laws Income Tax

Appellant granted right to collect toll considered intangible asset eligible for depreciation @ 25%.
June 8, 2024 Case Laws Income Tax

Reassessment against dissolved company turned LLP is invalid. Dead person notice void.
June 8, 2024 Case Laws Income Tax

Loss from selling shares on stock exchange can be set off against long-term capital gain from unlisted shares.
June 8, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on disallowance of contractor payments. Cash withdrawals explained. Unexplained investment not proven. Sales-tax subsidy allowed.
June 8, 2024 Case Laws Income Tax

Revision u/s 263: ITAT ruled in favor of the assessee on eligibility for deduction u/s 80G. No error found in AO's decision.
June 8, 2024 Case Laws Income Tax

Bonus shares received by a shareholder are not considered as dividend if issued to equity shareholders. No tax applicable.
June 8, 2024 Case Laws Income Tax

Assessee not penalized for inaccurate income details as taxes were paid early & explanation was genuine.
June 8, 2024 Case Laws Income Tax

Assessee not liable for advance tax due to no taxable income. Appeal should be admitted for further review.
June 8, 2024 Case Laws Income Tax

Assessee's registration application u/s 12AB rejected for not proving activities' genuineness. Tribunal grants another chance for proper hearing.
June 8, 2024 Case Laws Income Tax

Levy of penalty: ITAT ruled in favor of assessees on taxability of secondment receipts, citing bonafide belief & full disclosure.
June 8, 2024 Case Laws Income Tax

Income accrual in India not taxable as FIS/FTS. No tech services provided. Addition deleted. Software sale not FTS.
June 8, 2024 Case Laws Income Tax

Assessee wins appeal! Declaring income u/s 44AD protects from additions u/s 68. Bank passbook not a book of accounts.
June 8, 2024 Case Laws Income Tax

ITAT ruled in favor of the assessee on disallowance of business promotion expenses and cessation of liability.
June 8, 2024 Case Laws Income Tax

Revision u/s 263: Pr. CIT found AO's order lacking enquiry. Assessee provided details, but CIT didn't question or examine properly. No valid grounds to set aside assessment.
June 8, 2024 Case Laws Income Tax

ITAT ruled in favor of assessee on various issues including disallowance u/s 14A & nature of expenses. Revenue's appeal rejected.
June 8, 2024 Case Laws Income Tax

Assessee's provision for pay revision of executives allowed. TDS credit issue resolved. Deferred grant issue to be re-adjudicated.
June 8, 2024 Case Laws Customs

Baggage contained Dexamethasone, a dutiable item. Respondents convicted for evading duty. Fined Rs. 50,000 each.
June 8, 2024 Case Laws Customs

Petition dismissed: Gold released by Customs Department cannot be granted relief against provisional attachment order. ED can proceed.
June 8, 2024 Case Laws Customs

Restoration application for appeal before CESTAT: Appellant complied with mandatory pre-deposit. Appeal allowed.
June 8, 2024 Case Laws Customs

Appellant mis-declared goods to evade customs duty, using ineligible licenses. Extended period justified. Show Cause Notice time-barred.
June 8, 2024 Case Laws Customs

CESTAT ruled on confiscation of imported goods & penalties u/s 111(d) & 112(a) of CA 1962 when re-exported.
June 8, 2024 Case Laws Customs

CESTAT ruled refund claims filed under protest within time limit are valid. Assessment not challenged. Revenue appeals dismissed.
June 8, 2024 Case Laws Customs

CESTAT ruled on levy of Redemption fine for steel coils import. DGFT's MIP notification valid. Customs bound by DGFT notifications.
June 8, 2024 Case Laws Insolvency and Bankruptcy

CIRP - High Court ruled in favor of petitioner in electricity dues recovery case. Resolution plan approved, creditors bound.
June 8, 2024 Case Laws Service Tax

Services provided by appellants to overseas clients are considered exports, not taxable under certain conditions. Place of provision rules apply.
June 8, 2024 Case Laws Service Tax

CESTAT ruled services related to merger & acquisitions are classified as Business & Management Consultant Services.
June 8, 2024 Case Laws Service Tax

CESTAT ruled in favor of appellant on service tax issue related to foreign bank charges. Indian bank liable for service tax.
June 8, 2024 Case Laws Service Tax

Processing and manufacturing services did not qualify as 'manpower recruitment or supply agency service'.
June 8, 2024 Case Laws Central Excise

Supply of goods against International Competitive Bidding (ICB): Benefit of notifications upheld. Procedural lapses not substantial.
June 8, 2024 Case Laws Central Excise

Refund denied to 100% EOU due to not challenging dept's communication. Assessment orders can't be modified without appellate proceedings.
June 7, 2024 Case Laws GST

Input Tax Credit restrictions u/s 16(2)(c) and 16(4). Legislation valid. ITC not absolute right. Time limits balanced for tax collection.

1 ....97 98 99 100101102 103 104 105........ 189

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

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

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: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

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

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