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 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

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 29901 to 29950 of 79225 Records

1 ....595 596 597 598599600 601 602 603........ 1585

December 23, 2020 Case Laws GST AAR

Consulting Services by Local Engineers to OPTCL Not Considered Import Under IGST Act, GST Registration Required.
December 23, 2020 Case Laws GST AAR

Services and goods in the contract do not qualify as 'composite supply' u/s 2(30) of the CGST Act, 2017.
December 23, 2020 Case Laws GST HC

Vehicle and goods detained over expired E-Way bill; reassessment ordered with opportunity for hearing. Detention deemed unnecessary.
December 23, 2020 Case Laws GST NAPA

Restaurant Overcharged Consumers by Not Passing GST Reduction Benefits; Profiteering Amount Set at Rs. 6,66,700 u/s 171(1.
December 23, 2020 Case Laws GST NAPA

Court Upholds Individual Benefit Entitlement for Homebuyers u/s 171 of CGST Act, 2017; Dismisses Respondent's Adjustment Argument.
December 23, 2020 Case Laws Central Excise AT

CENVAT Credit Excess Demand Lacks Evidence; No Legal Basis for Presumption Without Proof of Raw Material Receipt.
December 23, 2020 Case Laws Customs AT

Customs Reclassifies Executive IP Phone FON670i Under Tariff Heading 8517 18 10 for Import Purposes.
December 23, 2020 Case Laws Income Tax AT

Dubai Villa Rental Value Drops; Arbitrary 10% Increase in Notional Income Unjustified According to Assessing Officer.
December 23, 2020 Case Laws Income Tax AT

Section 40A(3) and Cash Transactions: Deduction of Unaccounted Expenses from Unaccounted Income in Taxation Discussed.
December 23, 2020 Case Laws Income Tax AT

Appellate Order Highlights Jurisdictional Issue in Reopening Assessment u/s 147; Section 292BB Can't Rectify Errors.
December 23, 2020 Case Laws Income Tax AT

Assessing Tax Implications of Income from Telecom Equipment in India via Dependent Agent Permanent Establishment (PE.
December 23, 2020 Case Laws Central Excise AT

Tribunal Rejects Department's Argument on CENVAT Credit Reversal; Supreme Court's Hindustan Zinc Ruling Applies to Input Services.
December 23, 2020 Case Laws Income Tax AT

Section 80IA(4) Deduction Allowed: Assessee Eligible for Solid Waste Management Work, Despite Municipal Contract Involvement.
December 23, 2020 Case Laws Income Tax AT

Pharma Companies' Sales Promotions to Doctors Allowed as Business Expenses u/s 37(1) of Income Tax Act.
December 23, 2020 Case Laws Central Excise AT

"Place of Removal" in CENVAT Credit Rules: Exporter's Ownership Ends at Vessel Loading, Services Included Until Then.
December 23, 2020 Case Laws Central Excise AT

Court Rules Gas Exemption Covers All Products from Gas Production, Not Just Gaseous Forms.
December 22, 2020 Case Laws GST AAAR

AAR Decision Denies Exemption for ICT @ School Project Services Due to Non-compliance with Government Service Supply Condition.
December 22, 2020 Case Laws GST AAR

Agreement Services Not Export: Financial Aid Doesn't Qualify as Export Under GST Clause (iii) Section 2(6) IGST Act 2017.
December 22, 2020 Case Laws Income Tax HC

Tax Withholding Certificates u/s 197 Missing Required Order; Case Sent Back for Reconsideration.
December 22, 2020 Case Laws Income Tax HC

Assessee can claim bad debt deduction without proving irrecoverability if written off in books u/s 36(1)(vii).
December 22, 2020 Case Laws GST HC

Show-Cause Notices for GST Registration Cancellation Criticized for Lacking Essential Details and Clarity.
December 22, 2020 Case Laws Income Tax AT

Compensation for tree loss is part of trading operations, treated like agricultural income from cut trees.
December 22, 2020 Case Laws Income Tax AT

Assessing Officer Lacked Jurisdiction for Final Order Issuance Due to Pending DRP Objection, Violating Section 144C(3).
December 22, 2020 Case Laws Central Excise AT

CENVAT Credit Allowed for Cement and Steel Used in Fabricating Storage Tanks; Supported by Engineer's Certificate.
December 22, 2020 Case Laws Income Tax AT

TPO Erred in Setting Arm's Length Price of Hong Kong Referral Services at Nil, Violating Section 92C(1) Methods. 'sLengthPrice.
December 22, 2020 Case Laws Income Tax AT

Sales Price Must Include Warranty and After-Sales Service Costs in Margin Calculation Per Resale Price Method.
December 22, 2020 Case Laws Central Excise AT

Finished goods exempt from duty under Notification 67/95-CE due to captive consumption; Commissioner's stance legally unsustainable.
December 22, 2020 Case Laws Customs AT

SAD Exemption Granted for SEZ to DTA Transfers of Blanks; 5% VAT Confirms Eligibility for Ball Pen Parts.
December 22, 2020 Case Laws Customs AT

Appellants demand remand for comprehensive review, citing department's oversight in submissions and natural justice principles.
December 22, 2020 Case Laws Service Tax AT

Appellant Reverses Mistakenly Taken CENVAT Credit; Rule 6(3)(i) Considered Inapplicable Due to Reversal Equivalence.
December 22, 2020 Case Laws Income Tax AT

Revenue Must Prove International Transaction Exists for AMP Expenses, Independent of Bright Line Test, per Chapter X.
December 21, 2020 Case Laws GST AAR

Bharathiar University's service sales to colleges are taxable composite supplies, not exempt under Notification No. 12/2017-C.T.(Rate).
December 21, 2020 Case Laws GST HC

Court Rules Limitation Act Doesn't Apply to Delay in Tax Invoice Rectification Under TSGST Act.
December 21, 2020 Case Laws GST HC

Goods Seizure u/s 130 Deemed Illegal; No Intent to Evade Tax Found, Confiscation Conditions Not Met.
December 21, 2020 Case Laws GST HC

Transporting Exempted Goods Illegally: Penalty of 5% Value or Rs. 25,000 Under CGST, No SGST Penalty Applicable.
December 21, 2020 Case Laws GST AAR

GST Applies to E-Goods Delivered via Cloud from Outside India; 18% IGST u/ss 5(3) & 5(4) Required.
December 21, 2020 Case Laws GST NAPA

Court Rules No Price Reduction Required for Flat Purchase; Respondent Not Benefitting from Input Tax Credit (ITC.
December 21, 2020 Case Laws Income Tax HC

High Court: Tribunal's Ex-Parte Order Exceeds Rule 25 Scope, Despite Merit-Based Decision on Revenue's Appeal.
December 21, 2020 Case Laws Income Tax AT

Authorities Challenge Deemed Capital Gains u/s 50D Without Inquiry into Agreed Consideration for Flat Transfer.
December 21, 2020 Case Laws Income Tax AT

India-Japan Tax Agreement: Legal Fees to Law Partnerships Taxable Under Article 12, Article 12(4) Exclusion Not Applicable.
December 21, 2020 Case Laws Income Tax AT

Section 40(a)(ia) of Income Tax Act doesn't apply to short TDS deduction cases, as seen with Section 194C vs. 194J.
December 21, 2020 Case Laws Service Tax AT

Business Auxiliary Services Promoting Foreign Companies in India Qualify as Export; Commissions in Foreign Exchange Allowed.
December 21, 2020 Case Laws Central Excise AT

Appellant Entitled to Refund of Unutilized CENVAT Credit u/r 5; Interest Claim to be Considered After 3 Months.
December 21, 2020 Case Laws GST AAR

Waste Management Services Under Concession Agreements Subject to GST, No Exemption Available.
December 19, 2020 Case Laws GST HC

E-tender goods must include HSN Code for fairness and transparency under Article 19(1)(g) of the Indian Constitution.
December 19, 2020 Case Laws GST HC

Court Sets Aside GST Demand Order Improperly Served on Vehicle Driver, Violating Section 169 of the GST Act.
December 19, 2020 Case Laws GST HC

Court Denies Challenge Due to Delay; Goods and Vehicle Detained for Lack of E-Way Bill u/s 129(3).
December 19, 2020 Case Laws Income Tax HC

High Court Criticizes ITAT for Unjustified Remand in Section 10(38) Case on Alleged Bogus LTCG from Penny Stocks.
December 19, 2020 Case Laws Income Tax HC

Court Rules Additions u/s 153C Require Incriminating Material, Satisfaction Note Alone Insufficient for Justification.
December 19, 2020 Case Laws Income Tax HC

Trust Assessed as "Individual" for Tax Purposes u/ss 56(2)(vii) and 2(24)(iva) of Income Tax Act.

1 ....595 596 597 598599600 601 602 603........ 1585

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Debate on GST Royalty Payment: Mining Lease Holder's Responsibility Un...

F: Taxpayer's Query: Is GST Registration via TAN Possible? Respondents Cl...

F: Jobworker-A must file Form ITC-04 under Rule 45(3) for goods sent to a...

F: Penalty Imposed Under Section 125 of CGST Act for ITC-04 Non-Filing Sp...

T: Section 15 of Income Tax Act 1961 vs Clause 15 of 2025 Bill: Clearer S...

T: Income Tax Bill 2025 updates Section 14A, clarifies non-taxable income...

T: Income Tax Bill 2025: Clause 12 Schedule VIII Overhaul Political Fundi...

H: Capital Asset Transfers During Entity Dissolution Now Taxable at Fair ...

H: New Income Tax Bill Expands Source-Based Taxation Rules for Digital Ec...

H: Proposed Tax Bill Expands Business Connection Rules and Digital Econom...

H: New Income Tax Bill Unifies Employee Benefits and Dividend Income Unde...

H: New Income Tax Bill Revamps Residency Rules with 182-Day Test and Rs. ...

H: Income Tax Bill 2025 Clarifies Spousal Income Division Rules Under Por...

F: Free Embroidery on Garments: GST Implications and Considerations Under...

F: Firm Faces ITC Reversal Demand Due to Supplier's Insolvency; Options I...

H: Listed Companies Must Follow Industry Standards for Material Event Dis...

H: Association of Persons Can Now Open Demat Accounts for Mutual Funds, B...

H: Income Reporting Guidelines for Securitisation Trusts: Section 115TCA ...

F: SGST Credit Can Offset IGST, Not CGST; Follow Section 49(5) and Rule 8...

A: Reviving a Struck-Off LLP: File Appeal with NCLT in 3 Years for Mistak...

A: New CGST Act Amendments: Section 128A Waives Penalties for Timely Tax ...

A: Exception-Based MIS Reporting: Streamlining Decision-Making by Highlig...

A: Leveraging Merchant Exporters for Cost-Effective Global Expansion: Red...

A: Understanding Marine and ECGC Insurance: Protecting Exporters from Phy...

A: Misuse of CGST Act Section 129: Goods Detained in Transit Without Evid...

A: Penalty Under Section 271(1)(c) Cannot Be Imposed on Estimated Income,...

A: Global Plant Protection: IPPC Unites 180+ Nations for Safe Trade, Sust...

A: India Leverages EU's GSP for Duty-Free Exports on Textiles, Chemicals,...

A: New Zealand's GSP Scheme Boosts India's Export Market with Preferentia...

H: Natural Justice Challenge Dismissed: Court Grants 30-Day Window for St...