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

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Incomplete Job Work Challans Justify GST Penalty... TaxTMI Fruit Juice-Based Drinks Correctly Classified Under... TaxTMI Extension of Customs Duty and Agriculture... TaxTMI Government Amends Customs Notifications Setting 5%... TaxTMI GST Proceedings Quashed: Section 73 Show Cause... TaxTMI Goods Must Be Released When Seizure Period Expires... TaxTMI Waste Processing Services for Chennai Corporation... TaxTMI Solar Power Generation to Grid Constitutes "Supply"... TaxTMI E-way Bill Generation After Interception Confirms... TaxTMI GST Registration Cancellation Overturned: Appellate... TaxTMI Tax Department's Appeal Against LTCG Exemption... TaxTMI Interest Payments Under Business Agreements Cannot... TaxTMI Accommodation Entry Additions Limited to Profit... TaxTMI Roasted Areca Nuts with Under 10% Moisture Content... TaxTMI Road Construction Activities Qualify for Exemption... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 18851 to 18900 of 79643 Records

1 ....374 375 376 377378379 380 381 382........ 1593

January 5, 2023 Case Laws Income Tax HC

Court Rules Fees to KPMG, Khaitan & Co. Deductible in Capital Gain Computation u/s 48(i) of Income Tax Act.
January 5, 2023 Case Laws Income Tax HC

Tax Deduction at Source (TDS) must align with DTAA, capping deductions at 10% to avoid inconsistencies.
January 5, 2023 Case Laws Income Tax AT

Supreme Court Rules Sweat Equity Shares Not Real Income u/s 28(iv) of Income Tax Act.
January 5, 2023 Case Laws Income Tax AT

Court Rules Section 44DA Addition Unjustified: Technical Services Fees Not Effectively Connected with Indian Permanent Establishment.
January 5, 2023 Case Laws Income Tax AT

Partnership firms not required to deduct TDS on commissions to partners u/s 192, as per Income Tax Act.
January 5, 2023 Case Laws Income Tax AT

Revisional Authority's decision u/s 263 overturned; issues were already addressed in assessment. Pr. CIT needs more than differing opinions.
January 5, 2023 Case Laws Income Tax AT

India-Singapore Tax Treaty: 25% of Licensee Fee from Set Satellite Deemed for Non-Live Content in "Live" Feeds.
January 5, 2023 Case Laws Income Tax AT

Unexplained Cash Credits u/s 68: Assessing Officer Treats Share and Security Premiums as Unaccounted Income.
January 5, 2023 Case Laws Income Tax AT

Red Hat Subscription Payments Not Royalties; No TDS u/s 195, Per India-Singapore DTAA Article 12(3).
January 5, 2023 Case Laws Income Tax AT

Bench Rules Reopening of Assessment u/s 147 Erroneous; Flawed Section 148 Notice and Jurisdiction Error by AO.
January 5, 2023 Case Laws Customs HC

High Court Orders Refund with 15% Interest on Unchallenged Anti-Dumping Duty; No Reassessment Needed.
January 5, 2023 Case Laws Customs AT

Customs Department's Rejection of Transaction Value Unlawful; Misdeclaration and Undervaluation Charges Dismissed; No Penalties Imposed.
January 5, 2023 Case Laws Companies Law HC

Court to Decide Director's Liability for Company's Deposit Default; Role Clarity Needed, Not Section 482 Invocation.
January 5, 2023 Case Laws Insolvency and Bankruptcy AT

NCLT Closes CIRP Despite NCLAT Stay; Section 9 Withdrawal Set Aside, CIRP to Continue Under IBC 2016 Provisions.
January 5, 2023 Case Laws Service Tax AT

No Service Tax on ISO Tanker Rentals: Deemed Sale Under Article 366(29A), No Reverse Charge Liability for Appellant.
January 5, 2023 Case Laws Service Tax AT

Appellant's 2018 Refund Claim Denied Due to Section 11B Limitation; Argues Mistake of Law Exemption for Tax Paid 2011-2014.
January 5, 2023 Case Laws Central Excise AT

Cenvat Credit Claim for Ocean Freight Services Valid u/r 9(1)(bb), Cannot Be Denied, Court Rules.
January 5, 2023 Case Laws VAT and Sales Tax HC

High Court Rules on CST Act Section 5(2) Exemption for High Sea Sales; Bill of Lading Not Sole Requirement.
January 4, 2023 Case Laws GST SC

Court Rules Against Mandamus to Exempt Rare Disease Drugs from IGST, CGST, SGT, and Custom Duty.
January 4, 2023 Case Laws GST HC

Court Upholds State's Right to Revoke Excise Exemption; Petitioner's Claims on Promissory Estoppel Dismissed by High Court.
January 4, 2023 Case Laws GST HC

Court Upholds 18% GST Demand on Tender Amount; Tender Amount Excludes Automatic GST Inclusion.
January 4, 2023 Case Laws GST AAR

GST Rate Set at 18% for CBD Railway Station Construction; Not Classified Under Direct Railway Works, Says AAR.
January 4, 2023 Case Laws Income Tax AT

Cranes Leased Out Qualify for 30% Depreciation Rate; Considered Used in Hiring Business Despite Revenue's Disallowance.
January 4, 2023 Case Laws Income Tax AT

Penalty for Journal Entry Transactions u/s 271D Overturned Due to Reasonable Cause u/s 273B.
January 4, 2023 Case Laws Income Tax AT

Assessee's Interest Deduction Claim Denied; Interest Must Be Capitalized as Project Cost per Accounting Standards 7 and 16.
January 4, 2023 Case Laws Income Tax AT

Court Rules Revenue's Excess Stock Calculation Flawed; Assessee's Explanation on Stock Register Ignored by Authorities.
January 4, 2023 Case Laws Income Tax AT

Arbitration Award Payment for Contract Breach Qualifies as Business Expense Deduction, Not Unlawful or Prohibited.
January 4, 2023 Case Laws Income Tax AT

Taxpayer's Long Term Capital Gains Deemed Legitimate; SEBI Orders Highlight Malpractices but No Direct Implication Found.
January 4, 2023 Case Laws Customs HC

High Court Rules in Favor of Revenue: Tax Statute Must Be Interpreted Strictly Without Implied Meanings.
January 4, 2023 Case Laws Customs AT

Commissioner (Appeals) dismisses revenue's appeal due to failure in verifying export goods' value for drawback.
January 4, 2023 Case Laws Customs AT

Refund Claim Approved: No Unjust Enrichment Found, Commissioner (Appeals) Rules in Favor of Assessee After Review.
January 4, 2023 Case Laws Insolvency and Bankruptcy AT

Court Upholds Adjudicating Authority's Order; Intervener's Request for Relief Denied in Appeal Intervention.
January 4, 2023 Case Laws Service Tax AT

Service Tax Not Applicable on Revenue-Sharing for Renting Theatre Space to Film Distributors, Rules Court.
January 4, 2023 Case Laws Central Excise HC

Supreme Court Confirms 2008 Notification Validity; Department Must Consider Value Addition Applications Irrespective of Timing.
January 4, 2023 Case Laws Central Excise AT

Commissioner (Appeals) Ruling: Appeal Filed Within Sixty-Day Limit; Department Lacks Evidence for Time Limitation Claim.
January 4, 2023 Case Laws VAT and Sales Tax SC

Supreme Court upholds High Court's decision, refuses to condone 469-day delay in appeals against State VAT Tribunal order.
January 3, 2023 Case Laws Income Tax HC

High Court Rules: Taxpayer Must Receive All Relevant Materials for Fair Response to Show Cause Notice.
January 3, 2023 Case Laws Income Tax AT

Interest Disallowance on CWIP Challenged; Evidence Shows Unsecured Loans Used for Working Capital, Not Diverted Elsewhere.
January 3, 2023 Case Laws Income Tax AT

Foreign Currency Expenses for Shooting Equipment Disallowed Due to Lack of Documentation by Assessing Officer.
January 3, 2023 Case Laws Income Tax AT

Arms' Length Price for Overdue Export Proceeds Set at Nil Due to Equal Treatment of Enterprises.
January 3, 2023 Case Laws GST HC

Court Quashes Orders on Interest & Penalty for Tax Delay Due to Non-Compliance with Section 75(6) CGST Act.
January 3, 2023 Case Laws GST AAR

Tax Rate Applied to Mixed Supplies Based on Highest Rate Item; Use HSN Code for Higher Tax Item.
January 3, 2023 Case Laws GST AAR

Counter Food Sales Classified as Goods, Not Restaurant Services; Subject to GST Rate.
January 3, 2023 Case Laws GST AAR

Mangrove Planting by Charitable Trusts Exempt from GST, Confirms AAR per Clause 2(r) of Notification No. 12/2017-CT.
January 3, 2023 Case Laws GST AAR

Car Parking Space Usage is a Separate Service, Taxed at 18%, Not Linked to Residential Construction.
January 3, 2023 Case Laws GST AAR

Healthcare Services for Seniors at Home Subject to 18% GST Rate Under Human Health and Social Care Classification.
January 3, 2023 Case Laws GST AAR

Welding Services on Railway Tracks Classified Under Tariff Code 995429, Subject to 18% GST for Job-Work Contract.
January 3, 2023 Case Laws GST AAR

Merger of Two Entities as Going Concern Classified as Supply of Services Under GST; Exemption Available with Conditions Met.
January 3, 2023 Case Laws GST AAR

Contractor Supplies to Applicant, Then to State Department; Tax Invoice Required Based on Department's Contract Value.
January 3, 2023 Case Laws Income Tax AT

No TDS Deduction Required on Cedant Commission Paid for Administrative Costs u/s 194D.

1 ....374 375 376 377378379 380 381 382........ 1593

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: DGFT Introduces One-Year General Authorization for Export After Repair...

H: Power Finance Corporation's Ten Year Zero Coupon Bond Specified Under ...

H: Government Extends Free Import Policy for Urad Beans Under ITC(HS) Cod...

H: Import Policy for Yellow Peas Extended: "Free" Status Continues Withou...

F: GST Exemption on Transportation Charges for Exempt Goods Explained: Ga...

F: GST on Commercial Leasing: Developer's Service and TDR Taxable; 18% GS...

F: IT Service Provider's HR Billing Not Pure Agent Under GST, Rule 33: Se...

F: GST Registration Debate: Retail Trader with Turnover Below 40 Lakhs, R...

F: Duplicate Invoice Numbers Due to Software Glitch: Solutions Include Ca...

F: Incorrect Invoice Leads to Wrong Delivery; Solution: Issue Credit Note...

F: Sending Multiple Consignments Without Immediate Tax Invoice: Rule 55 o...

F: Taxpayer Faces 60,000 Late Fee for GSTR-9 FY 2018-19; No System Prompt...

F: Debate on ISD Registration Necessity for Multiple GST Registrations Un...

T: New Income Tax Bill 2025: Clause 74 Updates Capital Gains Computation ...

T: Income Tax Bill 2025: Clause 73 Redefines Capital Asset Acquisition Co...

T: Income Tax Bill 2025: Clause 72 Modernizes Capital Gains Computation, ...

T: Income Tax Bill's Clause 71 and Section 47A tackle capital gains exemp...

T: Income Tax Bill 2025: Clause 70 Expands Capital Gains Tax Exemptions, ...

C: DGFT Amends Export Procedures for SCOMET Items Under "Stock and Sale" ...

A: Charitable Trust Penalized for Deliberate Tax Evasion Under Section 74...

A: AI and Blockchain Revolutionize Trademark Registration for Startups wi...

A: Proposed Amendments to Insolvency Regulations 2016: Boosting Transpare...

A: Sample International Trade LC Format: Key Terms, Required Documents, a...

A: India's NPOP Certification: Steps for Organic Product Registration, Co...

A: Empowering Women Entrepreneurs: Branding, Digital Marketing, and Netwo...

A: India's FDI Policy: Boosting Economic Growth with Capital and Expertis...

A: FSSAI Approval Required for New Food Products Under Sections 22 23 of ...

A: Regulatory Limits Set to Curb Toxic Heavy Metals in Food and Protect P...

A: New Consumer Protection Act Strengthens Consumer Rights, Introduces E-...

H: Customs Department Cannot Issue Two Show Cause Notices Under Different...