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 Detention Order and Penalty Quashed: Minor E-way... TaxTMI Directors Accused of GST Fraud Through Fake... TaxTMI Service Tax Liability Order Challenge Must Follow... TaxTMI GST Audit Completion Timeline Valid as Three-Month... TaxTMI Contractors Cannot Claim Additional GST Beyond... TaxTMI Tax Assessment Order Void After Denial of Personal... TaxTMI Income Tax Notice Under Section 148 Valid Despite... TaxTMI Property Transfer Date for Capital Gains to be... TaxTMI Income Tax Reassessment Under Section 147... TaxTMI Assessment Order Under Section 143(3) Quashed As... TaxTMI Electricity Supply Must Continue During Corporate... TaxTMI Powers to Arrest Under Customs Act and GST Laws... TaxTMI Income Tax Bill Expands Salary Definition from 9 to... TaxTMI New Income Tax Bill Proposes Two-Tier Standard... TaxTMI Income Tax Order Recalled Under Section 254(2)... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 24701 to 24750 of 79393 Records

1 ....491 492 493 494495496 497 498 499........ 1588

January 12, 2022 Case Laws Income Tax AT

CIT Revises Assessment u/s 263: Assessee Fails to Prove Nexus Between Interest Income and Business Expenditure.
January 12, 2022 Case Laws Income Tax AT

Upward adjustment u/s 92BA(i) of the Income Tax Act deemed void due to section's omission from statute since 2017.
January 12, 2022 Case Laws Income Tax AT

Charitable Trust Gains Income Tax Exemption: Qualifies u/ss 11, 12, and 2(15) for Non-Profit Activities.
January 12, 2022 Case Laws Income Tax AT

TDS on Common Area Maintenance Charges: 2% Deduction u/s 194C, Not Rent u/s 194I.
January 12, 2022 Case Laws Insolvency and Bankruptcy AT

CIRP Proceedings: Authority Must Avoid Treating Applications as Money Claims, Focus on Insolvency Process, Not Dispute Merits.
January 12, 2022 Case Laws Service Tax HC

Court Rules in Favor of Assessee on CENVAT Credit Use for Reverse Charge Mechanism; Revenue's Petitions Dismissed.
January 12, 2022 Case Laws Central Excise HC

CENVAT Credit Denial Unjustified: Direct Goods Diversion Without Notification Violates Natural Justice Principles, Order Deemed Unsustainable.
January 12, 2022 Case Laws Service Tax AT

Service Tax on Paryatak Bhavan: Supreme Court Says Composite Works Contracts Not Taxable as Construction Services Pre-June 2007.
January 12, 2022 Case Laws Central Excise AT

Appellant Cleared of Mis-declaration Allegations in Advance Licence Scheme; Demand Invalidated by Limitations. No Procedural Violations Found.
January 12, 2022 Case Laws Central Excise AT

Refund Denial Overturned: Section 11B Time Limit Not Applicable to Pre-Deposits, Per Board Circulars.
January 12, 2022 Case Laws Indian Laws SC

Supreme Court Extends Limitation Period for Court and Tribunal Cases in India Due to COVID-19 Impact.
January 12, 2022 Case Laws Indian Laws HC

Cheque Dishonor Case Settled: Conviction Upheld, Offence Compounded u/s 138 & 147; Rs. 25,000 Accepted as Settlement.
January 11, 2022 Case Laws GST HC

Route Change in Transport Doesn't Imply Tax Evasion Without Evidence, No Justification for Confiscation or Detention.
January 11, 2022 Case Laws GST HC

High Court Quashes Confiscation of Goods Sold Below MRP; Undervaluation Not Grounds for Seizure.
January 11, 2022 Case Laws GST HC

Basic Excise Duty and NCCD Remain Valid Post-101st Amendment Despite GST Introduction; Surcharge under Article 271 Still Applies.
January 11, 2022 Case Laws Income Tax HC

Court Rules on Reopening Assessment: No "Reasons to Believe" u/s 147; Favors Assessee in Section 14A Case.
January 11, 2022 Case Laws Income Tax HC

Court Clarifies Scope of Assessee's Disclosure Obligations u/s 147 of Income Tax Act; Inferences Are Tax Officer's Duty.
January 11, 2022 Case Laws Income Tax HC

High Court Rules Reopening of Assessment Invalid u/s 147 Due to Change of Opinion, No Undisclosed Facts Found.
January 11, 2022 Case Laws Income Tax HC

High Court Rules Change of Opinion Insufficient for Reassessment u/s 147 of Income Tax Act.
January 11, 2022 Case Laws Income Tax HC

Court Questions Validity of Reopened Assessment u/s 147 Due to Assessing Officer's Lack of Due Diligence.
January 11, 2022 Case Laws Income Tax AT

Assessee Fails to Prove Source of Bank Credits; CIT(A) Rejects Explanations on Taxable Income from ICICI Account.
January 11, 2022 Case Laws Customs HC

Court Decision Overturned for Violating Natural Justice: Appeal Rejected Without Appellant's Knowledge or Counsel Present.
January 11, 2022 Case Laws Customs AT

Court Allows Partial Amendment of EDI Shipping Bill After 9-Month Delay; Discretion u/s 149 Reviewed.
January 11, 2022 Case Laws Customs AT

Court Remands Case on 10.5% Loading in Goods Valuation Due to Unverified Related Supplier Data.
January 11, 2022 Case Laws Central Excise AT

Industrial Oxygen, Liquid Nitrogen, and Nitrogen Gas qualify for area-based exemption under Notification No. 49/2003-CE, S.No. 16.
January 11, 2022 Case Laws Central Excise AT

Goods Sold in Kilolitres Classified Under Tariff Act Chapter 310510099 per Legal Metrology Rules, 2011.
January 11, 2022 Case Laws Central Excise AT

CENVAT Credit Approved for Factory Renovation: Water Tank and Pump Room Construction Included Under Input Service Definition.
January 10, 2022 Case Laws GST AAR

Foreign Companies' Services for Exported Goods Taxed in Telangana Due to Domestic Supply Location; Subject to SGST & CGST.
January 10, 2022 Case Laws Income Tax HC

Court Orders Tax Refund for Excessive Adjustments Over 20% Without Invoking Section 245, Ensuring Procedural Compliance.
January 10, 2022 Case Laws Income Tax AT

CIT's Section 263 Revision Overturned; Assessee Can Claim Set-Off u/s 115BBE Until AY 2016-17.
January 10, 2022 Case Laws Income Tax AT

Taxpayer Can Claim Higher Deductions u/s 80IA for Enhanced Subcontractor Expenses, Courts Generally Rule in Favor.
January 10, 2022 Case Laws Income Tax AT

Tax Case: Court Upholds Gross Taxation of Unaccounted Receipts After Assessee Fails to Provide Expense Details.
January 10, 2022 Case Laws Income Tax AT

Bombay High Court Upholds Deduction Claim for Manufacturing Fuel Briquettes Using Bagasse u/s 80JJA.
January 10, 2022 Case Laws Income Tax AT

Section 147: AO can't reopen assessment just to verify taxpayer claims; suspicion of escaped income insufficient.
January 10, 2022 Case Laws Income Tax AT

Penalty u/s 271B Contested: Delay Due to CA Change, No Mandate for E-filing u/s 44AB.
January 10, 2022 Case Laws Income Tax AT

Scientific R&D expenses not eligible for weighted deduction under Sec 35(2AB) can be deducted under Sec 37(1) for actual costs. &D.
January 10, 2022 Case Laws Customs AAR

Smart Plug Reclassified: Now Under Heading 85.37, Sub-Heading 8537 10 00, Not Heading 85.36.
January 10, 2022 Case Laws Companies Law Tri

Majority Shareholders Use Voting Power to Restructure Board; Oppression Claim Unfounded, Relief Could Harm Company and Shareholders.
January 10, 2022 Case Laws Service Tax AT

Debate Over Service Tax on Life Insurance: Interpreting "Any Person" in Section 65 (105) (zx) of Finance Act 2006.
January 10, 2022 Case Laws Service Tax AT

Service Tax on Wharfage Charges Under Port Service Limited to 20% Notified Rate per Section 67 of the Act.
January 10, 2022 Case Laws Service Tax AT

Service Tax on Consulting Engineers Services: Reimbursement to Overseas Employees Not Considered Service Export, Tax Demand Dismissed.
January 10, 2022 Case Laws Central Excise AT

CENVAT Credit on GTA Services Valid for Outward Transport to Buyer u/r 4: "Place of Removal" Clarified.
January 10, 2022 Case Laws VAT and Sales Tax SC

Company Liable for Excise Duty on Liquor Lost in Fire; Negligence Cited Under Excise Manual Rule 709.
January 10, 2022 Case Laws VAT and Sales Tax HC

Arbitral Tribunal Upholds Decision to Deny Late Amendment Request Due to Form-C and Counterclaim Delays.
January 10, 2022 Case Laws VAT and Sales Tax HC

Legal Challenge: Retroactive Cancellation of Incentives Under IPR 2007 Amendment Raises Constitutional Concerns.
January 10, 2022 Case Laws Indian Laws SC

Arbitration Award Upheld: Court Finds Single Judge Exceeded Jurisdiction, Emphasizes Limited Judicial Interference in India.
January 10, 2022 Case Laws Indian Laws HC

Court Allows Criminal Case Against CGST Officers Despite Exoneration in Disciplinary Proceedings; Cites Prevention of Corruption Act.
January 8, 2022 Case Laws GST AAR

Indivisible Works Contract: O&M Component Tied to Design & Build Supply Under GST Act, Not Pure Services &M.
January 8, 2022 Case Laws GST AAR

GST Exemption on Milling Food Grains: Tax Rate Applies if Goods Value Exceeds 25% of Total Supply Value.
January 8, 2022 Case Laws GST AAR

Residential Project Gets GST Exemption for Affordable Housing; 1.5% Rate Applies Pre-Completion or First Occupation.

1 ....491 492 493 494495496 497 498 499........ 1588

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: Supreme Court clarifies GST and Customs officers' arrest powers; empha...

A: GST Reverse Charge Mechanism: Legal Services by Advocates and Firms Ma...

A: Companies Face Challenges and Opportunities in De-bonding from Export ...

A: India Needs Robust Framework to Tackle Persistent Bio-Accumulative and...

A: Improper Disposal of Chemical Drums Poses Health Risks; Calls for Stri...

A: Ensure Compliance: File Annual Returns Timely for Private Limited Comp...

A: Section 17 Income Tax Act: Complexities in Taxing Salaries Perquisites...

A: India's Single-Use Plastics Ban Struggles: Weak Enforcement, Lack of A...

A: India's Sewage Treatment Plants: Tackling Urban Wastewater with Advanc...

A: India Can Learn from Israel's Water Management: Desalination, Recyclin...

A: Zero Liquid Discharge: A Costly but Essential Solution for Sustainable...

A: Industries Must Implement Zero Liquid Discharge for Sustainable Water ...

H: GST Department Barred from Coercive Recovery After Time Limit Extensio...

H: Milling Services to Government for PDS Atta Production Qualify as Exem...

H: Central GST Show Cause Notice Quashed as State GST Audit Already Initi...

H: Input Tax Credit Claims Under Section 16(5) CGST Act Valid Despite Tim...

H: Registration Cancellation Invalid: GST Officials Failed to Verify Busi...

H: Works Contract Services for Railway Infrastructure Development Qualifi...

H: Statutory Body's GST Assessment Upheld: Previous Tax Exemptions Don't ...

H: Pure Agent Status Confirmed: No GST on Electricity Cost Recovery When ...

H: Supply of Veterinary Unit Staff on Contract Basis Not Exempt from GST ...

H: Investment Allowance Assessment Reopening Quashed: Tribunal Erred on D...

H: Income Tax Assessment Order Invalid: Fundamental Flaws in Faceless Ass...

H: Tax Demands Based on Quashed FIR Invalidated Due to Lack of Independen...

H: Interest Under Section 234A Recalculated for 80-Month Delay in Filing ...

H: Tax Addition Under Section 153A Quashed: Pre-Search Statements Without...

H: Mining Department Must Collect Tax at Source on Compounding Fees from ...

F: Inquiry on 10% Pre-Deposit Requirement After Negative GST Refund Order...

F: Taxpayer Faces Triple Payment Due to ITC Dispute; Refund Blocked by Tw...

F: Taxpayer's GST Rectification Rejected, Plans Appeal; Limitation Period...