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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 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 Reassessment Notice Quashed: Time-Barred... TaxTMI Late Fee Valid But General Penalty Struck Down For... TaxTMI Tax Appeal Dismissed Without Merit: CIT(A) Failed... TaxTMI Bank Deposits Cannot Be Taxed Under Section 68... 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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February 12, 2021 Case Laws Indian Laws HC

Applicant's Claims Dismissed for Lack of Evidence in Cheque Dishonor Case; Importance of Proof and Timely Bank Notification.
February 12, 2021 Case Laws Indian Laws HC

False Statement to Revenue Authorities: No Cheating Under IPC Section 420, Penalized by Authorities, Not Complainant Company.
February 11, 2021 Case Laws GST HC

High Court Urges Quick Setup of GST Tribunal in Allahabad to Offer Dealers Appellate Remedies Under GST Act.
February 11, 2021 Case Laws GST HC

Court Allows Carry Forward of Cenvat Credit to GST; Procedural Issues Like TRAN-1 Form Non-Filing Not a Barrier.
February 11, 2021 Case Laws GST HC

Gujarat GST recovery u/s 78 requires timely action and a mandatory hearing opportunity per Section 75(4).
February 11, 2021 Case Laws GST HC

GST Registration Cancellation Overturned Due to Lack of Response Deadline in Show-Cause Notice, Violating Natural Justice Principles.
February 11, 2021 Case Laws Income Tax AT

Section 71(1) Income Tax Act: Set Off Business Losses Against Other Income, Reducing Tax Liability.
February 11, 2021 Case Laws Income Tax AT

Income from licensing a fully furnished hotel is classified as business income, not rental income. Assessed under 'business or profession'.
February 11, 2021 Case Laws Income Tax AT

Income Estimation for Bogus Purchases: Commissioner Limits Addition to 12.5% Based on Tribunal's Standard Profit Rate.
February 11, 2021 Case Laws Income Tax AT

Tribunal's Order Unaffected by CBDT Circular Due to Unavailability During Hearing; No Rectification u/s 254(2) Possible.
February 11, 2021 Case Laws Customs HC

Court Orders Swift Provisional Assessment and Release of Goods Pending Origin Verification Under Bill of Entry Dated 09/26/2020.
February 11, 2021 Case Laws Service Tax HC

Court Highlights Need for Personal Hearing Before Rejecting Declaration Under SVLDRS to Ensure Fairness and Justification.
February 11, 2021 Case Laws Indian Laws HC

Court Rejects Claim on Forged Security Cheque by Deceased Director; Examines Director's Duties and Rights in Company Matters.
February 11, 2021 Case Laws Indian Laws HC

Cheque Dishonor: Section 138 & 141 of Indian Law Hold Companies and Responsible Officers Accountable for Insufficient Funds.
February 11, 2021 Case Laws Customs HC

High Court Orders Refund of Additional Duty of Customs (SAD); Criteria in Notification No. 102/2007 Must Be Followed.
February 11, 2021 Case Laws Service Tax AT

Service tax demand under "works contract" post-June 1, 2007, unjustified due to initial notice's multiple categories.
February 10, 2021 Case Laws GST HC

Court Allows Partial Release of Contractor's Escrow Account in GST Evasion Case; Rs. 5 Lakh Balance Required.
February 10, 2021 Case Laws GST HC

Court Justifies Arrest u/s 69 CGST Act; Rejects Argument on Clubbing Wrongful Activities of Distinct Entities.
February 10, 2021 Case Laws GST HC

High Court Rules Detention Unjustified Due to Minor E-way Bill Error; Consignee Mistake Not Grounds for Seizure.
February 10, 2021 Case Laws Income Tax HC

Revenue's TP Adjustment Using Form 3CED Auditor's Certification Challenged; Form Doesn't Address Tested Party's Situation.
February 10, 2021 Case Laws Income Tax HC

Court Upholds Section 153C Notice Validity; No Interference at Show Cause Stage Over Jewelry Transfer and Missing GST Forms.
February 10, 2021 Case Laws Income Tax AT

Income Taxed in India Due to Permanent Establishment Under Indo-Spain Treaty, Article 5(1) and 5(iv.
February 10, 2021 Case Laws Income Tax AT

Re-computation of Arm's Length Price for Salaries: Consider Only Employees with Minimum Three Years' Service for Fairness.
February 10, 2021 Case Laws Income Tax AT

Penalty Removed: Cash Advances Not "Undisclosed Income" u/s 271AAB, Deeming Provisions of Sections 69, 69B Inapplicable.
February 10, 2021 Case Laws Income Tax AT

Closing Stock for 2013-14 to Be Opening Stock for 2014-15 Under Vivad-se-Vishwas Scheme Clarification.
February 10, 2021 Case Laws Customs HC

Court Denies Bail in Customs Duty Evasion Case Due to Ongoing Investigation and Accused Still at Large.
February 10, 2021 Case Laws Customs HC

Court Sets Aside Order for Extending Seizure under Customs Act, Section 110(2), Citing Lack of Hearing Opportunity.
February 10, 2021 Case Laws Insolvency and Bankruptcy SC

Corporate Insolvency Resolution Process starts with application; commencement date is upon admission. COVID-19 impacts IBC timelines.
February 10, 2021 Case Laws Insolvency and Bankruptcy AT

Section 53(1)(e) of Insolvency Code Overrides TDS Provisions in Section 194-IA During Insolvency Proceedings.
February 10, 2021 Case Laws Service Tax HC

Declarant's Submission Wrongly Rejected: Timing of Admission Before June 30, 2019, Should Have Been Considered in Audit Case.
February 10, 2021 Case Laws Service Tax AT

Service Tax Refund Denied for Late Filing; No Provision for Delay Condonation, Appeal Upheld by Commissioner.
February 10, 2021 Case Laws Central Excise HC

Supreme Court: Special Audit u/s 142(2A) of Income Tax Act Requires Pre-Decision Hearing to Uphold Natural Justice.
February 10, 2021 Case Laws Central Excise AT

CENVAT Credit Cannot Be Denied on Supplementary Invoices When Goods Aren't Sold: Rule 9(1)(b) Clarified. (1)(b.
February 10, 2021 Case Laws Indian Laws HC

Magistrate's Role in Cheque Dishonor: Assess Prima Facie Case, Not Merits or Evidence; Resignation Issues Irrelevant at Summoning Stage.
February 10, 2021 Case Laws Indian Laws HC

Court Considers Waiver of Port Charges; Excess Claims May Incur 10% Interest on Overcharges.
February 9, 2021 Case Laws GST AAR

Works contract as composite supply: Earthwork over 75%, promotes urban forestry, recipient deemed Governmental Authority under IGST Notification 5(ix).
February 9, 2021 Case Laws GST HC

High Court Quashes Prohibition Order Due to Non-compliance with Notice Requirement under GST Act 2017, Section 67(7.
February 9, 2021 Case Laws Income Tax AT

Penalty Invalid if Assessing Officer Fails to Record Satisfaction u/s 271(1)(c); Not Correctable by Section 292B.
February 9, 2021 Case Laws Income Tax AT

Hundi Receipts as Corpus Donations: Exempt u/s 11 of Income Tax Act; Deemed Capital, Not Revenue.
February 9, 2021 Case Laws Income Tax AT

Irrevocable trust registered u/s 12A qualifies for tax exemption; no violations of Sections 11(5) or 13(1)(c)(ii).
February 9, 2021 Case Laws Income Tax AT

Entity Not Liable as "Assessee in Default" for Non-Deduction of TDS on Cash Medical Benefits u/s 192.
February 9, 2021 Case Laws Income Tax AT

Court Rules TDS Orders on Cash Medical Benefits Invalid Due to Exceeding Two-Year Limitation Period u/s 200.
February 9, 2021 Case Laws Income Tax AT

Tax Authorities Failed to Properly Classify Repair and Maintenance Expenses; Reassessment Ordered by Assessing Officer for Correct Tax Treatment.
February 9, 2021 Case Laws Income Tax AT

Section 263 Revision: CIT's Claim Unjustified as AO Conducted Proper Inquiry on Interest Accrual in Assessment.
February 9, 2021 Case Laws Direct Taxes HC

High Court identifies abuse of process as petitioners seek tax info to pressure opponents into settlement.
February 9, 2021 Case Laws Customs HC

Petitioner Not Liable for Demurrage Charges During Departmental Proceedings, Seizure to Conclusion Dates: Sept 24, 2019 - Feb 19, 2020.
February 9, 2021 Case Laws Direct Taxes HC

Court Denies Petition to Investigate Registration Department, Citing Misuse for Coercion in Benami Property Dispute.
February 9, 2021 Case Laws Central Excise HC

Party Denied Refund of Countervailing Duty on Re-Imported Goods Not Eligible for Cenvat Credit u/r 16.
February 9, 2021 Case Laws Central Excise HC

Court Rules Excise Duty Recovery Unenforceable During CIRP Due to Section 14 Moratorium of Insolvency & Bankruptcy Code.
February 9, 2021 Case Laws Service Tax AT

Refund Claim Denied: Service Tax Refunds Valid Only for Providers, Not Recipients; Re-Credit of Input Tax Credit Considered.

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