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 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 Insurance Companies Can Claim Section 10 Exemptions... 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 30601 to 30650 of 79216 Records

1 ....609 610 611 612613614 615 616 617........ 1585

October 28, 2020 Case Laws VAT and Sales Tax HC

Tax Exemption on Firewood Applies Only When Used as Fuel; Strict Interpretation Required for Eligibility.
October 27, 2020 Case Laws GST HC

Court Reopens GST TRAN-1 Filing Portal; Examines Time Limits in Section 140(1) and Rule 117 for Transitional Credit.
October 27, 2020 Case Laws GST NAPA

Profiteering Dispute: No Retroactive Penalty for Violating Section 171 (1) of CGST Act Before Penalty Provisions Existed.
October 27, 2020 Case Laws Income Tax HC

Tribunal Rules Section 10B Exemption Valid for New Unit; Ministry Aware of First-Time Claim in 2002-03.
October 27, 2020 Case Laws Income Tax AT

Reassessment Order Void: Notice Issued to Non-Existent Amalgamating Company u/s 148 Quashed by Court.
October 27, 2020 Case Laws Income Tax AT

Authorities Failed to Verify Genuineness of Sundry Creditors After Assessee Disclosed Necessary Details, Highlighting Procedural Lapse.
October 27, 2020 Case Laws Income Tax AT

Commission Payments to Relatives Require Evidence Beyond Banking Transactions; Need Third-Party Confirmation and Clear Justification.
October 27, 2020 Case Laws Income Tax AT

Transfer Pricing Adjustment on Asset Purchase Upheld; 5% Markup Justified for Admin and Freight Costs; TPO Addition Deleted.
October 27, 2020 Case Laws Income Tax AT

Survey Reveals No Post-Trade Modifications in F&O Transactions; Additions by Assessing Officer Lack Substantial Evidence u/s 133A.
October 27, 2020 Case Laws Central Excise AT

Hindustan Zinc Wins Case: CENVAT Credit Denial by Commissioner u/r 3(1) Deemed Illegal.
October 27, 2020 Case Laws GST HC

Petitioner Must Deposit Full Amount with Centre Consumer Welfare Funds Until State Funds Are Operational.
October 26, 2020 Case Laws Income Tax HC

Tribunal's Decision Criticized for Irregularities, Lacks Evidence, Allows Appeal u/s 260A of Income Tax Act.
October 26, 2020 Case Laws Income Tax HC

High Court Rules ITAT Erred in Legal Interpretation, Supports Revenue on Unexplained Cash Credits u/s 68.
October 26, 2020 Case Laws Income Tax AT

AO Cannot Impose Fees u/s 234E for Delays in TDS Filing Before June 1, 2015 via Section 200A Intimations.
October 26, 2020 Case Laws Income Tax AT

Assessing Officer's Order u/ss 143(3)/153A Upheld; CIT's Section 263 Order Found Unsustainable in Law.
October 26, 2020 Case Laws Income Tax AT

Court Rules Cash Shortfall Isn't Income u/s 68; Additions Deleted, Not Taxable u/s 115BBE.
October 26, 2020 Case Laws Income Tax AT

Section 11 Income Tax Exemption Stands Alone Despite Section 10(20A) Omission, Other Provisions Unaffected.
October 26, 2020 Case Laws Income Tax AT

Additions from AO's Fishing and Roving Enquiry Deemed Unsustainable; Bogus Purchases Reassessment Excluded.
October 26, 2020 Case Laws Central Excise AT

CENVAT Credit: Marine Insurance Services Not Excluded Under Clause for General Insurance Related to Motor Vehicles.
October 24, 2020 Case Laws GST HC

High Court Lifts Provisional Attachment on Company's Bank Account as CGST Act Time Limit Expires: Section 83(2.
October 24, 2020 Case Laws Income Tax AT

Taxpayer's Claim Upheld: No Adverse Evidence Found; Section 68 Addition Deemed Unsustainable by Authorities.
October 24, 2020 Case Laws Income Tax AT

Assessee's tax deduction valid for donation made when donee's registration u/s 35(1)(ii)(iii) was active.
October 24, 2020 Case Laws Income Tax AT

No Addition for Bad Debt Recovery u/s 41(1) as Debts Not Exceeding Credit Balance in Provision.
October 24, 2020 Case Laws Income Tax AT

Reversal of bad debt provisions under Sec 115JB MAT doesn't adjust book profit if not previously increased.
October 24, 2020 Case Laws Customs HC

Customs House Agent Penalized u/s 112(a) for Alleged Abetment; Examining Sections 28(2) & 28(4) for Fact Suppression.
October 24, 2020 Case Laws Customs HC

Refund Denied for Excess Duty Due to Incorrect Invoice Declaration; Amendment of Bills Also Rejected u/s 149 Proviso.
October 24, 2020 Case Laws Insolvency and Bankruptcy Tri

CIRP Application Dismissed: Share Application Money Not Financial Debt u/s 5(8) of Insolvency Code.
October 24, 2020 Case Laws Insolvency and Bankruptcy Tri

Court Confirms Debt Legally Recoverable, Initiates Corporate Insolvency Resolution Process Despite Debtor's Opposition.
October 24, 2020 Case Laws Central Excise HC

Assessees Must Pay Interest on Unpaid Service Tax and Differential Duty as Ruled by Revenue Authorities.
October 24, 2020 Case Laws VAT and Sales Tax HC

State Cannot Challenge Valid Entry Tax Exemption Certificate Issued in 2017 Based on Technicalities.
October 23, 2020 Case Laws Income Tax HC

Non-resident commission not taxable under Indian Income Tax Act; no tax deduction at source required per Section 195.
October 23, 2020 Case Laws Income Tax AT

Software Sales in India Not Classified as Royalty u/s 9(1)(vi) and India-Sweden DTAA Article 12.
October 23, 2020 Case Laws Income Tax AT

Court Rules TNMM as Most Suitable Method Over RPM for Transfer Pricing Adjustments in Product Assembly Case.
October 23, 2020 Case Laws Income Tax AT

Disallowing Personal Expenses Needs Specific Identification by Assessing Officer to Be Justified.
October 23, 2020 Case Laws Income Tax AT

Assessing Officer Limited to Correcting Errors in Valuation Report u/s 56(2)(viib) of Income Tax Act.
October 23, 2020 Case Laws Income Tax AT

Late Fee u/s 234E for TDS Returns Starts from Payment Date, Reducing Delay to 12 Days.
October 23, 2020 Case Laws Income Tax AT

Section 54F Exemption Denied: Assessee Lacks Property Possession and Registered Sale Deed Despite Meeting Other Conditions.
October 23, 2020 Case Laws Income Tax AT

Business Promotion Expenses for Police Welfare Allowed as Deductible, Essential for Mining Operations' Success.
October 23, 2020 Case Laws Insolvency and Bankruptcy AT

Liquidation Order Under Insolvency Code Stresses Importance of Power Purchase Agreement for Solar Plant's Economic Success.
October 23, 2020 Case Laws Insolvency and Bankruptcy AT

Court Overturns Liquidator's Rejection of Claim Due to Missing Registered Charge Under Companies Act Section 77(1.
October 23, 2020 Case Laws Indian Laws HC

Cheque Dishonor Case: Land Sale Coercion Claim Rejected, Refund Obligated u/s 65 to Prevent Unjust Enrichment.
October 22, 2020 Case Laws GST HC

Court Orders GSTN to Update Portal for Return Filing; Ensures Access to Compounding Scheme During Interim Period.
October 22, 2020 Case Laws GST HC

Provisional Release of Confiscated Areca Nuts and Vehicle: Application Process u/s 67(6) of Act, 2017.
October 22, 2020 Case Laws Income Tax HC

High Court Grants Tax Exemption to Educational Institution u/s 10(23C)(vi) of Income Tax Act, 1961.
October 22, 2020 Case Laws Income Tax AT

Court Limits Scope to Cash Borrowings and Interest from Agricultural Land Compensation; Excludes Broader Income Analysis.
October 22, 2020 Case Laws Income Tax AT

Court Rules Gift from Daughter to Father Valid u/s 56; Unexplained Income Addition Removed.
October 22, 2020 Case Laws Insolvency and Bankruptcy Tri

Authority Can't Stop Electricity Charge Collection During CIRP; Contradicts Insolvency and Bankruptcy Code 2016 Provisions.
October 22, 2020 Case Laws Insolvency and Bankruptcy Tri

License to Use Property Not Considered Operational Debt u/s 5(21) of Insolvency and Bankruptcy Code, 2016.
October 22, 2020 Case Laws Service Tax HC

Court Disposes Writ Petition on SVLDRS Application; Petitioner to Request Correction of Penalty Details in Form SVLDRS-1.
October 22, 2020 Case Laws Wealth-tax AT

Individuals can't claim wealth tax exemption for land under 500 sqm if house exemption u/s 5(vi) is claimed.

1 ....609 610 611 612613614 615 616 617........ 1585

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Clarification sought on using SGST input credit to offset IGST or CGST...

F: Free Embroidery Services on Garments Not a Supply Under Section 7 of C...

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...

H: GST Show Cause Notice Invalid: Lack of Detailed Reasons and Hearing De...

H: ITAT's Rectification Power Under Section 254(2) Cannot Be Used To Revi...

H: Denial of Video Conference Hearing Request Violates Natural Justice Pr...

H: Penalty Under Section 271(1) Waived After Taxpayer Voluntarily Disclos...

H: Foreign Tax Credit Cannot Be Denied Solely Due To Delayed Form 67 Fili...

H: Title: Transfer Pricing Adjustment: TPO Must Apply APA Parameters for ...

H: Section 153D Approval Invalid: Tax Officials Failed to Review Complex ...

H: Tax Appeal: Bogus Purchases Get 5% Profit Rate, Director's Personal Mo...

H: Tax Officials Cannot Double Tax Legitimate Cash Deposits From Sales Du...

H: Interest Payments to NBFCs Disallowed Under Section 40(a)(ia) for TDS ...

H: SFP Devices Classified as Machinery Parts Under CTH 8517 7990, Qualify...

H: Importer Must Re-Export 67 Containers of Hazardous Waste After False D...

H: Personal Insolvency: Early Court Intervention Before Resolution Profes...

H: Personal Guarantor's Appeal Against Insolvency Process Under IBC Secti...

F: User's GST TRAN-1 Credit Missing Due to Portal Glitch; Mismatch in Det...

F: Mining Lease Holder Must Pay GST Under RCM; Agent Payments Risk Non-Co...

F: User Faces Incorrect Invoice Number in GSTR-1 for 2021-22; Seeks Solut...