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 5251 to 5300 of 9427 Records

1 ....102 103 104 105106107 108 109 110........ 189

June 3, 2024 Case Laws Income Tax

Assessee allowed LTCG deduction u/s 54B for lands purchased in family members' names. Entire investment made by assessee.
June 3, 2024 Case Laws Customs

CESTAT Chennai ruled that royalty payments to Valeo, France not linked to import of raw materials. Extended period not valid for duty demand.
June 3, 2024 Case Laws Customs

Gold smuggling case: Currency & cars confiscated based on unreliable statements. Onus on department to prove guilt. Appeals succeed.
June 3, 2024 Case Laws Customs

Imports of 'Prime Pre-painted Steel Coils - MIP violation - Confiscation u/s 111(d) - Redemption fine & penalty set aside - No malafide intent.
June 3, 2024 Case Laws Customs

Imported glass sheets undervaluation case: Revenue failed to justify rejection of declared value. Tribunal sets aside demand & penalties.
June 3, 2024 Case Laws Customs

Jurisdictional limits of Advance Rulings u/s 28J of Customs Act, 1962. Binding nature of rulings emphasized.
June 3, 2024 Case Laws Customs

Import of 'Transformer and its accessories' with price variation clause - reassessment of bills of entry upheld. Assessment deemed provisional.
June 3, 2024 Case Laws Customs

Refund claim of Special Additional Duty allowed. Test of unjust enrichment Passed. Original and appellate authorities' findings upheld.
June 3, 2024 Case Laws Insolvency and Bankruptcy

Applicability of U.S. Bankruptcy Court moratorium in India. High Court upholds principles of Comity of Nations.
June 3, 2024 Case Laws Insolvency and Bankruptcy

Financial Default and Demand Notice upheld as per IBC provisions. OTS failure justifies insolvency. Creditor's conduct held as fair.
June 3, 2024 Case Laws Insolvency and Bankruptcy

RP's application for approval of Resolution Plan rejected for non-compliance of IBC sections. Adjudicating Authority lacked reasons for rejection. Appeal allowed for fresh consideration.
June 3, 2024 Case Laws Insolvency and Bankruptcy

Forfeiture of INR 10 Crores upheld by NCLAT. Appellant's non-compliance justifies forfeiture. CoC's actions lawful.
June 3, 2024 Case Laws FEMA

Adjudication proceedings under FEMA 1999 - Rule 4(3) Clarified- no need to provide reasons to person against whom proceedings initiated.
June 3, 2024 Case Laws Money Laundering

Substitution of attached property with a bank guarantee in money laundering case allowed. Bank guarantee to be renewed till trial conclusion.
June 3, 2024 Case Laws Service Tax

Service tax demand on non-compete agreement set aside. Sale of equity shares not taxable under Mega Exemption.
June 3, 2024 Case Laws Service Tax

Refund of service tax denied due to lack of proper SCN. Tribunal rules in favor of appellant, citing violation of natural justice.
June 3, 2024 Case Laws Indian Laws

Petrol pump case: Compliance with Control Order crucial. Termination valid based on agreement breach. Judicial discipline upheld.
June 3, 2024 Case Laws Indian Laws

Refund of Stamp Duty denied on technicalities overturned by Supreme Court. Appellant entitled to claim refund despite limitation period.
June 3, 2024 Case Laws Indian Laws

Dishonour of cheque complaint upheld against CFO u/s 141 NI Act. Section 28 not applicable (which pertains to agents signing cheques).
June 3, 2024 Case Laws Indian Laws

Prevention of Corruption: Period of limitation u/s 468(2) CrPC. Delayed prosecution sanction granted. Mala fides not grounds for quashing.
June 3, 2024 Case Laws Indian Laws

Arbitration jurisdiction clarified: Exclusive clauses crucial. Seat determines jurisdiction. Petition dismissed.
June 1, 2024 Circulars GST

Guidelines for recovery proceedings u/s 78 & 79 of CGST Act clarified. Recovery can start before 3 months only with proper justification.
June 1, 2024 Notifications Customs

Notification: Tariff values updated for Edible Oils, Brass Scrap, Areca Nut, Gold, and Silver u/s 14 of Customs Act. Effective from June 1, 2024.
June 1, 2024 Notifications Central Excise

Notification reducing Special Additional Excise Duty on Petroleum Crude production effective June 1, 2024.
June 1, 2024 Notifications Income Tax

Notification alert! IT Form No. 27Q updated with new item 7A for reporting lower/no deduction of TDS u/s 197A(1F).
June 1, 2024 Case Laws GST

Violation of natural justice in GST case - no opportunity for hearing provided. Order u/s 73 set aside for fresh decision.
June 1, 2024 Case Laws GST

Liability of exporter (M/s. DCW Ltd) to pay GST on export freight clarified by AAR. Taxes under IGST for outbound ocean freight.
June 1, 2024 Case Laws GST

Liability of exporter M/s. DCW Ltd. under RCM for GST on FOB export freight clarified. Shipping line not liable.
June 1, 2024 Case Laws Income Tax

Assessments u/s 153A: approval u/s 153D must be granted for "each assessment year" separately. Approval not a formality.
June 1, 2024 Case Laws Income Tax

No penalty u/s 271(1)(c) can be levied on estimated disallowance of bogus purchases.
June 1, 2024 Case Laws Income Tax

Deduction u/s 54F denied for deceased assessee. Legal heirs withheld info. Legal heirs must be given a chance to be heard.
June 1, 2024 Case Laws Income Tax

Penalty u/s 271(1)(c) not sustainable due to defective notice & estimation of income.
June 1, 2024 Case Laws Income Tax

Ex-parte order: CIT(A) failed to properly serve hearing notice, dismissed appeal in limine. Remitted for de novo disposal.
June 1, 2024 Case Laws Income Tax

No incriminating material found during search to support additions u/s 153A. Precedents favor Assessee.
June 1, 2024 Case Laws Income Tax

Reopening of assessment u/s 147 deemed invalid as JCIT granted approval mechanically without proper satisfaction.
June 1, 2024 Case Laws Customs

Tribunal held that aircraft usage for non-scheduled (Passenger) services did not violate customs notification.
June 1, 2024 Case Laws Customs

Duty revision for 'antenna'. Compliance with Customs Valuation Rules questioned. Relationship influence on value. Matter restored back.
June 1, 2024 Case Laws Insolvency and Bankruptcy

Petitioner did not violate any regulations. Charges of appointing unregistered valuers and excessive fees were not upheld. Order of IBBI on suspension modified.
June 1, 2024 Case Laws Insolvency and Bankruptcy

Pre-existing disputes between parties: upheld by NCLAT. Section 9 application under IBC not maintainable.
June 1, 2024 Case Laws GST

AAR clarifies: Rotary car parking system is immovable, not eligible for ITC.
June 1, 2024 Case Laws GST

Sale of goods from 3P FTWZ to bonded warehouse under MOOWR Scheme not leviable under GST. Legal clarity post amendment.
June 1, 2024 Case Laws GST

Export of processed frozen shrimps in printed pouches/boxes is subject to GST. For plain pouches/boxes, GST applies for quantities up to 25 kgs.
June 1, 2024 Case Laws GST

E-commerce operator "Vyavshay" qualifies under Section 9(5) of CGST Act, 2017. Tax liability shifts to operator for notified services.
June 1, 2024 Case Laws Income Tax

CSR expenditure does not justify disallowance u/s 80G as donation. Credit of TDS should be allowed in the same year.
June 1, 2024 Case Laws Income Tax

Order of CIT(A) upheld: estimation of income & profit, disallowed deduction u/s 80-IA(4), interest disallowance, & cash payments.
June 1, 2024 Case Laws Income Tax

CIT(A)'s decision on additional evidence admission & NP rate determination for unexplained cash deposits confirmed.
June 1, 2024 Case Laws Customs

CESTAT upheld allegations of mis-declaration, concealment of facts, and procedural irregularities in export case.
June 1, 2024 Case Laws Customs

Jurisdiction of Commissioner of Customs regarding Customs Cargo Service Providers. Lack of clarity led to appeal success.
June 1, 2024 Case Laws Money Laundering

Anticipatory bail under PMLA Section 45: Court emphasizes stringent approach for economic offences.
June 1, 2024 Case Laws Service Tax

Interpretation of Article 366(29A) of the Constitution - Contracts for launch vessels not transfer of right to use goods.

1 ....102 103 104 105106107 108 109 110........ 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