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Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Listed Companies Must Follow Industry Standards for... TaxTMI Natural Justice Challenge Dismissed: Court Grants... TaxTMI GST Show Cause Notice Invalid: Lack of Detailed... TaxTMI Denial of Video Conference Hearing Request Violates... TaxTMI Tax Officials Cannot Double Tax Legitimate Cash... TaxTMI Importer Must Re-Export 67 Containers of Hazardous... TaxTMI Income Tax Bill Updates Section 5: Restructures... TaxTMI Income Tax Reassessment Notice Quashed: Time-Barred... TaxTMI Late Fee Valid But General Penalty Struck Down For... TaxTMI Tax Notice Under Section 148 Invalidated Due To... TaxTMI Assessment Orders Without Document Identification... TaxTMI Stock Brokers Must Display Updated Investor Charter... TaxTMI Tax Authority Cannot Demand 20% Deposit Before... TaxTMI Tax Deduction Guidelines Update: Section 192 Adds... TaxTMI Commission Agents Need GST Registration Only When... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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Showing 28901 to 28950 of 79250 Records

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March 6, 2021 Case Laws Income Tax AT

Section 153A: Assessee's statement alone can't justify estimated additions without corroborative evidence found during a search.
March 6, 2021 Case Laws Income Tax AT

Trust Assessment: A.O. Wrongly Rejects Explanation Due to Common Director, Lacks Evidence u/s 68.
March 6, 2021 Case Laws Income Tax AT

Expenditures like stamp charges and loan fees deemed revenue, not capital; allowed for tax purposes.
March 6, 2021 Case Laws Income Tax AT

No Further Revision Allowed u/s 263 if Assessing Officer Follows Pr. CIT Directions Under Income Tax Act.
March 6, 2021 Case Laws Income Tax AT

Court Upholds 15% Revenue Attribution to Indian Permanent Establishment; Rule 27 Invoked to Challenge CIT(A) Decision.
March 6, 2021 Case Laws Income Tax AT

Doctrine of Merger Inapplicable: Jurisdiction Issue Not Raised or Considered by Superior Court, No Binding Order Exists.
March 6, 2021 Case Laws Customs HC

Court Rules Shipping Bill Amendment Valid; Declares Circular Ultra Vires Under Articles 14, 19(1)(g), and Customs Act Section 149.
March 6, 2021 Case Laws Customs AT

Refund of Special Additional Duty Granted After Proving No Unjust Enrichment via Chartered Accountant Certification.
March 6, 2021 Case Laws Companies Law AT

Majority Shareholders Approve Share Capital Reduction; Company Ordered to Revalue Shares, Compensate Shareholders at Fair Price.
March 6, 2021 Case Laws Service Tax HC

High Court Upholds Tribunal's Interpretation of Rules 5 and 6 on CENVAT Credit Refunds for 100% EOUs.
March 6, 2021 Case Laws Service Tax AT

SEZ Unit's Service Tax Refund on Insurance Services Upheld; Absence from Approval List Not Grounds for Rejection.
March 6, 2021 Case Laws Service Tax AT

Penalty for Wrongful CENVAT Credit Availment Removed Due to Lack of Justification u/r 15(1.
March 6, 2021 Case Laws Service Tax AT

Auctioneering via sealed bids isn't "auctioneer's service"; direct lending by appellants isn't business support for banks.
March 6, 2021 Case Laws Central Excise HC

High Court Overturns Tribunal's Penalty Reduction u/r 26(2); Finds Insufficient Justification for Credit Reversal.
March 6, 2021 Case Laws Indian Laws SC

Supreme Court Affirms International Nature of Transaction; Delhi High Court Lacks Jurisdiction to Appoint Arbitrator.
March 5, 2021 Case Laws GST AAR

Taxable Status of Works Contracts for Government Entities under GST: Commercial Services Subject to Taxation.
March 5, 2021 Case Laws GST DSC

Meerut Court Lacks Jurisdiction in DGGI Case; Transfers Records to Patiala House Court, New Delhi for Proper Proceedings.
March 5, 2021 Case Laws Income Tax HC

Assessee Denied Section 10(21) Tax Benefits Due to Classification as Institution by AO and DITE Approval.
March 5, 2021 Case Laws Income Tax HC

High Court Quashes Penalty for Late Filing of Annual Information Return Due to Lack of 60-Day Notice u/s 271FA.
March 5, 2021 Case Laws Income Tax AT

Tax Penalty u/s 271(1)(b) Overturned: Non-Receipt of Notices Justifies Non-Compliance for Government Employee.
March 5, 2021 Case Laws Income Tax AT

Taxpayer's Past Declarations Don't Bind Current Year; No Estoppel Against Statute; No 'Colourable Device' Found.
March 5, 2021 Case Laws Customs HC

High Court Rectifies Tribunal Order After Judicial Member Finds Clear Mistake in Records, Favoring Petitioner's Case.
March 5, 2021 Case Laws Customs HC

Supreme Court Confirms Section 114A of Customs Act: Penalty Equals Either Duty or Interest, Not Both.
March 5, 2021 Case Laws Customs AT

Customs House Agent Escapes Penalty u/s 112 Due to Lack of Evidence in Mis-declaration Case.
March 5, 2021 Case Laws Insolvency and Bankruptcy Tri

Corporate Guarantees Not Preferential Transactions u/s 43 of Insolvency and Bankruptcy Code.
March 5, 2021 Case Laws VAT and Sales Tax HC

Petitioner in IT services failed to seek proper tax guidance under Tamil Nadu VAT Act 2006, risking compliance issues.
March 5, 2021 Case Laws Service Tax HC

SVLDRS Scheme Offers Partial Tax Immunity; Section 125 Calls for Liberal Interpretation to Boost Voluntary Disclosures.
March 5, 2021 Case Laws Central Excise HC

Court Upholds Penalties for Capital Goods Removal Without Duty Payment, Violating CENVAT Credit Rules, 2004. Petitioners' Challenge Fails.
March 5, 2021 Case Laws Central Excise AT

Flats Bought with Gifted Funds Cannot Be Seized for Late Husband's Central Excise Dues Recovery.
March 5, 2021 Case Laws Central Excise AT

Cutting and slitting not considered manufacturing u/s 2(f) of Central Excise Act; no Excise Duty on resulting scrap.
March 5, 2021 Case Laws VAT and Sales Tax HC

Validity of Tax on Goods Use Transfer Under Review; Lacks Clear Test u/s 65(105)(zzzzj) Finance Act 1994.
March 5, 2021 Case Laws VAT and Sales Tax HC

Court Rules Assessee Proved Input Tax Credit Claim; Not Liable for Supplier's Tax Payment Failure.
March 5, 2021 Case Laws VAT and Sales Tax HC

High Court Reviews Tribunal's Dismissal on VAT, Sales Tax in Firm Asset Transfer Case: Dissolution vs. Sale Debate.
March 5, 2021 Case Laws VAT and Sales Tax HC

Court Finds Sample Invoices Insufficient to Prove Works Contract Under Article 226 in VAT, Sales Tax Case.
March 4, 2021 Case Laws GST AAR

Mysuru Zoo Restaurant Must Pay 5% GST on Food Supplies Without Claiming Input Tax Credit.
March 4, 2021 Case Laws GST AAR

Hand Sanitizer Not Classified as Medicinal Product Under HSN 3004 Due to Lack of Disease-Specific Prophylactic Use.
March 4, 2021 Case Laws GST AAR

Hand Sanitizers Classified as Disinfectants, Not Drugs: Alcohol-Based Products Not Considered Medicaments.
March 4, 2021 Case Laws GST DSC

Bail Denied for Alleged ITC Fraud Due to Offense Severity, Accused's Role, and Current Evidence.
March 4, 2021 Case Laws Income Tax SC

Indian Residents Not Required to Deduct Tax for Payments to Foreign Software Suppliers Under IT Act Section 195.
March 4, 2021 Case Laws Income Tax HC

High Court dismisses writ petition; conditions for interest waiver u/s 220(2A) of Income Tax Act must be jointly met.
March 4, 2021 Case Laws Income Tax AT

Books of accounts rejected u/s 145(3) due to unverified purchases and expenses; income estimation required.
March 4, 2021 Case Laws Income Tax AT

Interest Expenses Allowed u/s 36(1)(iii) as Funds Not Misused or Prematurely Repaid.
March 4, 2021 Case Laws Income Tax AT

Income Additions Require Evidence, Not Assumptions: Unsupported 2% Commission on Accommodation Entries Deemed Unsustainable.
March 4, 2021 Case Laws Income Tax AT

Reassessment u/s 147 Invalid: AO Lacked Concrete Evidence, Relied Only on CIB Report, No Nexus Established.
March 4, 2021 Case Laws Customs HC

Authority Must Exercise Fair Discretion in SVLDRS Declaration Rejections, Ensuring Natural Justice and Right to Hearing.
March 4, 2021 Case Laws Insolvency and Bankruptcy HC

Court Rules Section 18 Acknowledgment Does Not Extend Limitation for CIRP; Tribunal Can't Admit Late Bank Application.
March 4, 2021 Case Laws Insolvency and Bankruptcy AT

Appellant's Financial Troubles Can't Block Corporate Insolvency Resolution Process: Debt and Default Undisputed.
March 4, 2021 Case Laws Insolvency and Bankruptcy AT

Resolution Professional Needs 66% CoC Approval for Interim Finance Under IBC Section 28; Adjudicating Authority's Order Overturned.
March 4, 2021 Case Laws Service Tax HC

Declaration Rejection Invalidated Due to Natural Justice Breach; Authority Failed to Share Key Document with Affected Party.
March 4, 2021 Case Laws Service Tax HC

Court: Service Tax Registration Not Required for CENVAT Credit Refund on Export Input Services.

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