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Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Denial of Video Conference Hearing Request Violates... TaxTMI Tax Deduction Guidelines Update: Section 192 Adds... TaxTMI Commission Agents Need GST Registration Only When... TaxTMI Mentioning SAP Number Instead of Tax Invoice in... TaxTMI Holographic Excise Stickers Classified as Goods... TaxTMI Tax Assessment Order Quashed: Officer Failed to... TaxTMI Unsigned GST Assessment Order Invalid: Signature... TaxTMI Absence of E-Tax Invoice Due to GST Portal Glitch... TaxTMI Income Tax Reassessment Under Section 147 Quashed... TaxTMI Reassessment Under Section 147 Invalid When Based... TaxTMI Income Tax Proceedings Under Section 153C Invalid... TaxTMI IPO Expenditure Allowed Under Section 37 Despite... TaxTMI Late TDS Interest Not Deductible Under Section... TaxTMI Service Tax Show Cause Notice and Original Order... TaxTMI Bail Denied in Section 447 Companies Act Case: Bank... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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January 21, 2021 Case Laws Central Excise HC

Department Can Appeal Assistant Commissioner's Refund Order u/s 35 of Central Excise Act 1944.
January 21, 2021 Case Laws Central Excise AT

Revenue's Failure to Supply Documents in Excise Case: A Curable Defect Needing Fair Adjudication Opportunity.
January 21, 2021 Case Laws VAT and Sales Tax HC

Court Grants First Charge to Respondent u/s 26E SARFAESI Act, Auction Purchasers Recognized as Lawful Owners.
January 20, 2021 Case Laws Income Tax HC

High Court Denies Exemption Claim Due to Late Receipt of Convertible Foreign Exchange u/s 10B for 2004-05.
January 20, 2021 Case Laws Income Tax AT

Penalty u/s 271AAB Not Applicable Without Section 132 Search; Assessment Order Penalty Unjustified u/s 153C.
January 20, 2021 Case Laws Income Tax AT

Stamp Duty Charges on Five-Year Lease Agreement Deemed Allowable as Revenue Expenditure by Court.
January 20, 2021 Case Laws Income Tax AT

TDS Payment Acknowledged: Assessee Deposits Tax Deducted at Source on Time, Recognized Under Cash Accounting System.
January 20, 2021 Case Laws Income Tax AT

Section 40A(3) Disallowance: No Expense Claim for Land Purchase as Reimbursements Received for Development Rights Assignment.
January 20, 2021 Case Laws Income Tax AT

CIT(A) Confirms Companies' Existence and Investment Capacity; No Additions u/s 68 After Successful Proof by Assessee.
January 20, 2021 Case Laws Income Tax AT

State Incentives for New Units Aim to Boost Industrial Development, Not Subject to Entry Tax Exemption Mechanism.
January 20, 2021 Case Laws Income Tax AT

Assessment Reopening u/s 147 Invalid Due to Incorrect Reasons and Lack of Verification by Assessing Officer.
January 20, 2021 Case Laws Income Tax AT

Presumption of Service Validates Tax Assessment Reopening: Non-Receipt Claim Insufficient Without Evidence u/s 148.
January 20, 2021 Case Laws Income Tax AT

Commission on Bogus Sales: Sales Cannot Be Both Legitimate and Fraudulent; Challenges Dismissed as Academic.
January 20, 2021 Case Laws Customs AT

IGST Exemption for Re-Imported Aircraft Parts After Repair: Pay Only Basic Customs Duty, No Integrated Tax or Cess.
January 20, 2021 Case Laws Service Tax AT

Personnel Secondment Not Classified as Manpower Supply Service; Employer-Employee Relationship Established in Tax Case.
January 20, 2021 Case Laws Central Excise AT

Charge of Clandestine Manufacture Dismissed Due to Non-compliance with Section 36(2) & (4) Central Excise Act.
January 20, 2021 Case Laws VAT and Sales Tax HC

Interest on Delayed VAT Payments Cut to 6% During Court Writs; Statutory Rates Apply Otherwise.
January 19, 2021 Case Laws GST HC

Court Highlights Lack of Provision for Restoring Cancelled GST Registration; Stresses Need to Prevent Undue Hardship.
January 19, 2021 Case Laws GST HC

No Interest on Delayed GST Payments for ITC Before Sept 1, 2020, Says CBIC After Section 50(1) Amendment.
January 19, 2021 Case Laws GST HC

Signature Absence on Form GST INS-01 Doesn't Invalidate Search; Authorized Officers Properly Conducted Duties with ID Displayed.
January 19, 2021 Case Laws GST HC

Court Orders Refund of Unutilized Input Tax Credit for 2017-18 and 2018-19; GSTN Portal or Manual Process Required.
January 19, 2021 Case Laws GST AAR

GST Classification Dispute: Applicant Challenges DGGSTI Over Wheel Side Protection Control Unit and Pantograph Exclusion.
January 19, 2021 Case Laws GST AAR

Water-well drilling classified as construction under SAC 995434, not eligible for GST exemption, says AAR ruling.
January 19, 2021 Case Laws GST AAR

Compressor Rental Classified as General-Purpose Machinery, Not Eligible for GST Exemption Under SAC 9986, Rules AAR.
January 19, 2021 Case Laws GST AAR

Applicant's Branches Treated as Distinct Persons for Tax Credit; Valuation Method to Be Determined from Three Options.
January 19, 2021 Case Laws GST AAR

AAR Confirms Goods Like HDPE Tarpaulin and PP Ropes Classified Under Heading 3926 of Customs Tariff Act, 1975.
January 19, 2021 Case Laws GST AAR

GST Rate Change Effective on Publication Date of Amending Notifications in Official Gazette: Notifications 20/2017 & 24/2017.
January 19, 2021 Case Laws GST AAR

Gota Mix and Chutney Powder Classified as 'Mixed Supply' Under GST; 5% GST Liability Applied per Customs Tariff Act.
January 19, 2021 Case Laws GST AAR

Input Tax Credit on Demo Vehicles Denied Under GST Act, Failing Conditions in Section 17(5)(a), Clauses (A)-(C).
January 19, 2021 Case Laws GST AAR

Liaison Office Exempt from GST Registration Due to No Taxable Supplies or Service Charges from Head Office Funds.
January 19, 2021 Case Laws Income Tax AT

Advances Written Off as Business Losses Are Genuine and Deductible Expenses u/s 37(1) or 28 of Income Tax Act.
January 19, 2021 Case Laws Income Tax AT

Income Tax Order u/ss 201(1) and 201(1A) Invalid Due to Expired Limitation Period for FY 2011-12.
January 19, 2021 Case Laws Income Tax AT

State Entity Activities Under Article 12 Not Comparable to Private Business; Fees Support Statutory Duties, Not Commerce.
January 19, 2021 Case Laws Income Tax AT

Investment Switch Doesn't Qualify as Fresh Loan; No Additions u/s 68 Needed, Says Tribunal.
January 19, 2021 Case Laws Income Tax AT

Unsecured Loan Not Treated as Unaccounted Income; No Additions Made u/s 68 Due to Lack of Evidence.
January 19, 2021 Case Laws Income Tax AT

Assessing Officer Must Independently Form Belief for Valid Tax Reassessment u/s 147 of Income Tax Act.
January 19, 2021 Case Laws Income Tax AT

Assessee not in default for non-deduction of TDS u/s 40(a)(ia) due to unidentifiable payees.
January 19, 2021 Case Laws Income Tax AT

Court Dismisses Revenue Appeals: Unsupported Additions Based on Section 132(4) Statements Overruled in Acid Slurry Case.
January 19, 2021 Case Laws Income Tax AT

Reassessment u/s 147 Ruled Invalid Due to Failure in Providing Recorded Reasons to Assessee.
January 19, 2021 Case Laws Income Tax AT

Assessee's TDS Credit Discrepancy: CPC Denies Credit Due to Mismatched Assessment Years in Form 26AS, Case Remanded.
January 19, 2021 Case Laws Income Tax AT

Unsecured Loan Classified as Income u/s 56(vi) of the Income Tax Act, Not a Gift from Unrelated Parties.
January 19, 2021 Case Laws Customs HC

Court Denies Extension for Poppy Seed Import Despite Lockdown Challenges; Quota Argument Not in Original Affidavit.
January 19, 2021 Case Laws Customs AT

IGST Exemption on Re-Imported Aircrafts and Parts: Only Basic Customs Duty Payable, Integrated Tax and Cess Exempted.
January 18, 2021 Case Laws Income Tax HC

High Court Upholds Board's Decision Not to Extend Income Tax Return Deadline Despite Potential Public Hardship.
January 18, 2021 Case Laws GST AAR

Electroplating and Electroless Nickel Plating Services Classified Under Heading 9988; GST Rate at 12% for Registered, 18% for Unregistered.
January 18, 2021 Case Laws Income Tax AT

Consultancy and Legal Fees Disallowed in Merger: Expenses Upheld as Taxable Due to Insufficient Contest by Assessee.
January 18, 2021 Case Laws Income Tax AT

Company's ITR-6 MAT Credit Must Include Surcharge and Cess Per Section 115JAA, Says CBDT Guidelines.
January 18, 2021 Case Laws Customs HC

Court Rules Importer Didn't Violate 'Actual User Condition' with Duty-Free Materials Write-Off; Revenue's Claim Rejected.
January 18, 2021 Case Laws Indian Laws HC

High Court Restores Application for Delay Condonation After 25% Deposit; Emphasizes Judicious Discretion in Appeals.
January 18, 2021 Case Laws Indian Laws HC

Court Acquits Accused in Cheque Dishonor Case Due to Lack of Evidence for Legally Recoverable Debt.

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