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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 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 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 2, 2021 Notes Indian Laws

Finance Bill 2021 amends IGST Act 2017 to streamline tax processes, modify supply provisions, and clarify zero-rated refunds.
February 2, 2021 Notes Indian Laws

Finance Bill 2021 amends CGST Act 2017 to impact input tax credit, invoice rules, supply scope, and compliance.
February 1, 2021 Case Laws GST HC

Court Denies Bail; Challenge to Sections 132 and 69 Not Sufficient; No Interrogation Argument Rejected.
February 1, 2021 Case Laws GST HC

Court Orders Reopening of Portal or Manual Filing for GST TRAN-1 Correction Due to Human Error.
February 1, 2021 Case Laws Income Tax HC

Reopening Tax Assessments Requires Valid Reason, Not Just Opinion Change: Section 147 Interpretation Clarified in Recent Case.
February 1, 2021 Case Laws Income Tax HC

High Court Confirms Eligibility for Section 80IA Tax Deduction for Cargo Handling Contract with BIAL.
February 1, 2021 Case Laws Income Tax HC

Tribunal Rules No Agricultural Income for Assessee Due to Lack of Agricultural Land and Activities.
February 1, 2021 Case Laws Income Tax AT

Cloud Hosting Income Misclassified as Royalty; No Tax in India per Indo-US DTAA, Lacks Permanent Establishment.
February 1, 2021 Case Laws Income Tax AT

Commissioner Invokes Section 263, Orders Fresh Inquiry After AO's Failure to Probe Account Discrepancies.
February 1, 2021 Case Laws Income Tax AT

Court Rules TDS on Leave Fare Concession Invalid; Employer's Income Estimation Found Reasonable u/s 192.
February 1, 2021 Case Laws Income Tax AT

Section 68 Dispute: Tax Assessments Questioned Due to Lack of Evidence; Loan Creditors' Source Explanations Overlooked.
February 1, 2021 Case Laws Income Tax AT

Section 68: Share Application Money Found Legitimate; CIT(A) Confirms Sufficient Funds and Genuine Transaction.
February 1, 2021 Case Laws Income Tax AT

Income Tax Act: Statements u/ss 153A and 132(4) require proof and cross-examination to affect third parties.
February 1, 2021 Case Laws Income Tax AT

Taxpayer Can Claim Acquisition Costs Despite Reporting Errors, Officer's Rejection Deemed Incorrect by Law.
February 1, 2021 Case Laws Income Tax AT

Overdue Interest from FY 1996-97 Not Recognized as Income Due to Uncertainty in Collection; Not Claimed as Bad Debt.
February 1, 2021 Case Laws Customs AT

Significant Delays in Container Release Affect Exporters and Revenue: Impact on Drawbacks, ROSL, and IGST Refunds.
February 1, 2021 Case Laws Service Tax HC

High Court Invalidates CAG's Authority to Audit u/r 5A of Service Tax Rules, Quashes 2019 Audit Notice.
February 1, 2021 Case Laws Service Tax HC

High Court Rules CAG Cannot Conduct Service Tax Audits on Private Companies u/s 16 of CAG Act 1971.
February 1, 2021 Case Laws Service Tax HC

Court Urges Liberal Approach in Sabka Vishwas Scheme Application Rejections, Highlights Natural Justice and Intent of Scheme.
February 1, 2021 Case Laws Service Tax AT

Appellant's Service Tax on Ad Space Sales: No Suppression Found, Bona Fide Belief Justified, Extended Limitation Not Applicable.
February 1, 2021 Case Laws Service Tax AT

Penalty on Executives u/s 78A of Finance Act Deemed Unjustified Due to Lack of Intentional Breach.
February 1, 2021 Case Laws Service Tax AT

Tata Steel's Eligibility for CENVAT Credit on Input Services via Mumbai ISD Under Service Tax Regulations.
February 1, 2021 Case Laws Wealth-tax AT

No Penalty Imposed for Late Wealth Tax Disclosure u/s 18(1)(c) Explanation 3 of the Wealth Tax Act.
January 30, 2021 Case Laws GST AAR

Greenfield Public Street Lighting classified as 'supply of goods,' not 'works contract' under applicable regulations.
January 30, 2021 Case Laws GST AAR

Odisha Government's Capital Subsidy for Street Lighting Considered GST Consideration u/s 2(31) CGST Act.
January 30, 2021 Case Laws GST AAR

Bulletproof Vehicle Modifications Classified as Service; Subject to 18% GST Under Fabrication and Bulletproofing Rules.
January 30, 2021 Case Laws GST HC

Court Allows Interim Relief in Land Purchase and Bungalow Construction Case; Applicant to Deposit Tax Amount Pending Writ Outcome.
January 30, 2021 Case Laws GST HC

High Court Overturns Order Due to Lack of Evidence on E-way Bill Reuse Allegations; Jurisdictional Overreach Noted.
January 30, 2021 Case Laws Income Tax HC

Petitioner may seek CBDT's special order under Sec 119(2)(b) to condone 31-day delay for tax exemption application.
January 30, 2021 Case Laws Income Tax HC

High Court Upholds RTI Rejection on Tax Evasion Inquiry to Protect Confidentiality of Income Tax Processes.
January 30, 2021 Case Laws Income Tax HC

Court Denies Direct Refund Claim; Petitioner Must Use Statutory Remedy Under Income Tax Act Section 244A.
January 30, 2021 Case Laws Income Tax AT

Foreign Office Expenses Disallowed Without New Evidence; Reassessment Beyond Four Years Lacks Proof of Assessee's Fault.
January 30, 2021 Case Laws Income Tax AT

Commercial Crops Still Qualify as Agricultural Income if Fundamental Farming Operations Are Conducted, Rules Commissioner.
January 30, 2021 Case Laws Income Tax HC

High Court Clarifies Tax Treatment of Carbon Credit Receipts u/s 115BBG, Allowing Assessees to Benefit Despite Past Uncertainty.
January 30, 2021 Case Laws Income Tax AT

Income Tax Commissioner correctly removes addition by Assessing Officer; foreign commission expenses not technical service fees.
January 30, 2021 Case Laws Income Tax AT

Section 80IAB: Lease rental income from SEZ development qualifies for deduction as business profits under Income Tax Act.
January 30, 2021 Case Laws Income Tax AT

Section 115JB Book Profits: Compute Independently from Section 14A and Rule 8D for Correct Tax Adjustments.
January 30, 2021 Case Laws Income Tax AT

Section 68 Income Tax Case: Unexplained Income Additions Deleted to Avoid Double Taxation in Share Application Money.
January 30, 2021 Case Laws Income Tax AT

Long-term capital loss calculation affirmed after flat cancellation u/s 2(47)(vi); assessee's rights extinguished.
January 30, 2021 Case Laws Income Tax AT

Assessing Officer Must Use Reasonable Criteria for Best Judgment Assessment; Partial Bank Deposit Additions Unsustainable.
January 30, 2021 Case Laws Income Tax AT

AO Denied Section 35AC Deduction Without Allowing Cross-Examination of Trustee; No Substantial Evidence Against Assessee.
January 30, 2021 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process Begins: Deposit Recognized as Financial Debt, Appellant Classified as Financial Creditor u/ss 5(7) & 5(8).
January 29, 2021 Case Laws GST HC

High Court Examines Retrospective Application of Circular on IGST Refunds for Exporters, Focus on Paragraph 3.2.
January 29, 2021 Case Laws Income Tax HC

Revision Powers u/s 263 Upheld: Incorrect Income Categorization by Assessing Officer Justifies Rectification.
January 29, 2021 Case Laws Income Tax AT

Court Considers Whether Subdivided Property Sale is Long-Term Capital Gain or Business Income Based on Original Intent.
January 29, 2021 Case Laws Income Tax AT

New Product Development Costs Classified as Revenue Expenditure; No Enduring Benefit for Capital Treatment Under Tax Laws.
January 29, 2021 Case Laws Income Tax AT

Trust's Income Accumulation Exemption Denied Despite Aligning with Objectives; Errors by AO and CIT(A) Noted under Sec 11(2) (2.
January 29, 2021 Case Laws Income Tax AT

Assessee clears burden u/s 68; lack of cross-examination leads to deletion of additions.
January 29, 2021 Case Laws Income Tax AT

Taxpayer Challenges Disallowance of Interest on Capital Advances with Government Authorities, Not Sister Concerns, Citing Financial Statements.
January 29, 2021 Case Laws Customs HC

Tribunal Confirms Admissibility of Section 108 Statement; Appellant's Penalty Upheld for Concealed Sandalwood Discovery.

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