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 Govt de-notifies 3.167 hectares from Phoenix Tech... TaxTMI Here is a tweet-style title for the given text,... TaxTMI Unexplained investments deleted, capital gains... TaxTMI Unexplained investment addition quashed due to lack... TaxTMI Notifications extending tax limitation periods due... TaxTMI Telecom Service Provider Challenges Entry Tax on... TaxTMI Sanctioned Refund Amount with Interest Directed for... TaxTMI Validity of time limit for availing Input Tax... TaxTMI Additions based solely on third-party statements... TaxTMI Government Warns Non-Profit Associations: Promptly... TaxTMI NGO can transfer tax refund from non-FCRA to FCRA... TaxTMI Unfair Order Blocking Electronic Credit Ledger... TaxTMI Agriculturist's bona fide belief exempted cash sale... TaxTMI LED Chips Import: Proper Self-Classification Key to... TaxTMI Improper service of show cause notices & order... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2025

Home Highlights Year 2025

Filter:

Showing 101 to 150 of 211 Records

January 3, 2025 Case Laws GST HC

Chewing tobacco products classified under higher GST slab, manufacturers' plea rejected.
January 3, 2025 Case Laws Income Tax HC

Nonprofit organization's activities deemed charitable for public good, not commercial.
January 3, 2025 Case Laws Income Tax AT

Taxman's 'Belief' to Reopen Case Rejected for Vagueness, Lack of Specific Details on Alleged Tax Evasion.
January 3, 2025 Case Laws Income Tax AT

Cash deposits during demonetization cannot be treated as unexplained income based on mere assumption of inflated sales.
January 3, 2025 Case Laws Income Tax AT

Electricity Transfer Pricing: ITAT Upholds Rs. 4 Per Unit as Arm's Length for Thermal Unit to Washeries Division.
January 3, 2025 Case Laws Income Tax AT

Tax deduction liability on infrastructure charges paid to HUDA cannot be reopened when issue pending at CIT(A) level.
January 3, 2025 Case Laws Income Tax AT

Share capital/premium can't be taxed u/s 68 if assessee proves genuineness, investor identity & creditworthiness via documents.
January 3, 2025 Case Laws Income Tax AT

Severance Fee Received Under Voluntary Retirement Scheme Taxable as "Profit in Lieu of Salary.
January 3, 2025 Case Laws Customs HC

Customs Officers from DRI Competent to Initiate Duty Recovery Proceedings: High Court Upholds Based on Supreme Court Precedent.
January 3, 2025 Case Laws Customs AT

Imported Health Supplements Attract 18% IGST, Not 28%, Says CESTAT; Demand for Differential Duty Time-Barred.
January 3, 2025 Case Laws Companies Law SC

Company must obtain shareholder approval via special resolution before issuing equity shares against debt.
January 3, 2025 Case Laws Money Laundering HC

High Court Rejects Bail for Alleged Members of Extortion Syndicate Due to Economic Crime Severity and Risk to Investigation.
January 3, 2025 Case Laws Money Laundering AT

Upholding Property Attachment Despite Pre-Crime Acquisition, Layering Linked Assets to Proceeds.
January 3, 2025 Case Laws Service Tax AT

Service Notice Validity Hinges on Proof of Delivery, Opportunity to Be Heard.
January 3, 2025 Case Laws Central Excise HC

Manufacturer's evidence on raw material procurement and manufacturing upheld over authorities' report.
January 3, 2025 Case Laws Central Excise AT

Excise duty deposits paid under protest during dispute not considered voluntary; refundable with interest.
January 3, 2025 Case Laws VAT / Sales Tax HC

Priority Charge of Secured Bank Over State Tax Dues When CERSAI Registration Precedes Tax Attachment.
January 3, 2025 Case Laws Indian Laws SC

Company Representative with Power of Attorney Can Initiate Criminal Proceedings Under Negotiable Instruments Act.
January 3, 2025 Case Laws Indian Laws HC

Cheque Bounce Case: Valid Demand Notice Despite Separate Mention of Amounts, Burden on Accused.
January 3, 2025 Case Laws Indian Laws HC

Dishonour of Cheque: HUF can be an 'association of individuals' attracting vicarious liability under tax laws.
January 3, 2025 Case Laws GST HC

Timelines for Impounding Vehicles Violated, Proceedings Set Aside and Vehicle Release Ordered.
January 3, 2025 Case Laws GST HC

Petitioner allowed personal hearing on penalty for unloading goods without proper documentation chain.
January 3, 2025 Case Laws GST HC

High Court remands GST case for fresh order on merits due to absence of statutory appellate tribunal.
January 3, 2025 Case Laws GST HC

High Court rules forex gains on export sales are taxable turnover under state sales tax law.
January 3, 2025 Case Laws GST AAAR

Leasing electric vehicles without operator classified under 'Financial & related services' by AAAR.
January 3, 2025 Case Laws GST AAAR

Bakery selling cakes, ice creams on premises qualifies as restaurant service, taxed 5% GST; goods like stickers, balloons taxed separately.
January 3, 2025 Case Laws Income Tax AT

Excess provisions rightly excluded from income; CPC adjustments erroneous.
January 3, 2025 Case Laws Income Tax AT

Cash deposits during demonetization can't be treated as unexplained credits when books were accepted and cash balance was consistent.
January 3, 2025 Case Laws Customs AT

Customs Agent Exonerated from Penalty Due to Lack of Involvement in Importer's Misdeclaration.
January 3, 2025 Case Laws Companies Law AT

Minority Shareholders' Right to Petition Against Company Upheld by NCLAT, Overruling NCLT's Strict Interpretation.
January 2, 2025 Circulars GST

Voucher trading not taxable under GST, but commission for agents & ancillary services like marketing are taxable; Unredeemed vouchers exempt.
January 2, 2025 Circulars GST

Online suppliers & e-commerce operators must collect state details from unregistered buyers for tax invoice.
January 2, 2025 Circulars GST

Registered recipient gets ITC when supplier delivers goods to transporter under ex-works contract, not actual receipt.
January 2, 2025 Circulars GST

Clarification on Tax Liability and Input Tax Credit for E-Commerce Operators under GST.
January 2, 2025 Circulars SEBI

Listed Companies' Compliance Simplified: SEBI Streamlines Periodic Filings Under LODR Regulations.
January 2, 2025 Circulars GST - States

Exporters can claim refund of additional IGST paid due to export goods' price hike post-shipment: CBIC guidelines.
January 2, 2025 Circulars GST - States

Corporate Guarantee by Related Parties: CBIC Clarifies Taxability, Valuation Methodology.
January 2, 2025 Circulars GST - States

No Recovery of GST Dues for Now if Appeal Authority Not Constituted, Pay Pre-Deposit and File Undertaking.
January 2, 2025 Notifications DGFT

New Import Restrictions on Soda Ash - Minimum Import Price Set at Rs. 20,108/MT Until June 2025.
January 2, 2025 Notifications Customs

Edible Oils, Metals, Nuts Get New Import Tariff Values from 1st Jan 2025 as per CBIC Notification.
January 2, 2025 Notifications Companies Law

New Rules Extend CSR Report Filing Deadline for Companies from Dec 31 to Mar 31.
January 2, 2025 Case Laws GST HC

Petitioner's Bank Account Freeze by Authorities Quashed Due to Procedural Irregularities, Time Limit Extended.
January 2, 2025 Case Laws GST HC

High Court Quashes Order for Lack of Proper Show Cause Notice and Opportunity of Hearing in GST Case.
January 2, 2025 Case Laws GST HC

Opportunity for Defense Mandated Before Ex Parte Tax Liability Order Under GST Act.
January 2, 2025 Case Laws GST HC

Impugned GST Order Quashed for Lack of Proper Show Cause Notice, Violating Natural Justice Principles.
January 2, 2025 Case Laws GST HC

Opportunity to respond to tax discrepancies, no indulgence: High Court clarifies procedural stance.
January 2, 2025 Case Laws GST HC

Businesses Face GST Registration Cancellation as Investigations into Alleged Bogus Firms Continue.
January 2, 2025 Case Laws Income Tax AT

WhatsApp Chat Deemed Insufficient Evidence for Income Addition, TDS Credit Upheld.
January 2, 2025 Case Laws Income Tax AT

Income Below Rs. 50 Lakhs Not Subject to 37% Surcharge: ITAT Clarifies Correct Tax Computation where MMR is applicable
January 2, 2025 Case Laws Income Tax AT

Tax appeal succeeds on share premium from reputed investors; AO failed to substantiate doubts.

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Debate on Ambiguity of CGST Act's Section 127: Calls for Clear Guideli...

F: Explore SBI Long Term Equity Fund: Tax Benefits, Wealth Growth, and 3-...

A: Understanding the First Appeal Process Under the Income Tax Act, 1961:...

H: SEBI Updates Rules: Inactive Client Funds Must Be Returned on Monthly ...

H: Chennai Customs Launches Auto-OOC for Faster Clearance for AEO T2/T3 C...

H: New Organic Export Rules: Certification and Labeling Must Meet Nationa...

H: SEBI Updates Certification Requirements for Investment Advisers: New N...

H: Minimum Import Price Extended for Synthetic Knitted Fabrics Until Marc...

N: New Nodal Officer Appointed for GST Intelligence by Central Government...

N: IFSC Units Exempt from Being 'Buyers' Under Income Tax Act for Specifi...

H: GST Cancellation Request Denied: Ownership Document Sufficient, Consen...

A: Co-owner consent not needed for GST registration if primary document n...

A: Auditors' Key Role: Ensuring Financial Accuracy, Legal Compliance, Ind...

A: CBIC Clarifies GST: ITC for ECOs, Ex-Works Contracts, Online Services,...

H: Importer Allowed to Amend Bill of Entry for Excess Duty Payment; Court...

H: Importer Overcharges Lead to Customs Duty Evasion; CESTAT Corrects Adj...

H: Provisionally preserved areca nuts classified under CTH 0812 90 90 due...

H: Court Quashes Order, Remands Case for New Decision; Petitioner Must De...

H: Service tax applies only to services, not goods, in works contracts; n...

H: Corporation's Penalties for Guideline Breaches Not Subject to GST, Cou...

H: Court Upholds Tax Addition, Rejects Agricultural Income Claim Due to L...

H: Property Transfer Valid Without Tax Notice if Bona Fide: Court Protect...

H: Tax authority can revise assessment if AO fails to verify investment e...

C: SEBI Updates Guidelines for Inactive Client Account Settlements to Mon...

C: New Procedure for Exporting Certified Organic Products Under NPOP Stan...

A: GST Council to Amend Definitions for Hotel Tariffs and Restaurant Serv...

A: Trademark Searches: Key to Avoiding Legal Conflicts, Saving Costs, and...

A: CBDT Issues Guidelines for Non-Profits and Corporates to Seek Condonat...

A: Unsigned Tax Orders Invalid Without Signature, Kerala High Court Rules...

A: Supreme Court Dismisses State's Appeal Due to Unexplained 1788-Day Del...