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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

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October 13, 2020 Case Laws Income Tax HC

Entity Managing Waste Deemed Charitable, Eligible for Tax Exemption u/s 11 of Income Tax Act.
October 13, 2020 Case Laws Income Tax HC

High Court Deletes Additions u/s 68 Due to Lack of AO's Explicit Satisfaction on Specific Individuals' Transactions.
October 13, 2020 Case Laws Income Tax AT

Taxpayers Can Deduct Bad Debts by Simply Writing Them Off in Accounts, No Proof of Irrecoverability Needed.
October 13, 2020 Case Laws Income Tax AT

High Court's appeal admission on substantial law questions supports assessee's position; Section 271C penalty not applicable.
October 13, 2020 Case Laws Income Tax AT

Rebate or discount to dealers not subject to TDS u/ss 194C or 194H; Section 40(a)(ia) disallowances inapplicable.
October 13, 2020 Case Laws Income Tax AT

Interest on FDRs from ECB loan for hotel project is capital receipt, offset against capital expenditure.
October 13, 2020 Case Laws Income Tax AT

Expenditure on Tool Purchases Reviewed for Revenue vs. Capital Classification; Depreciation Allowed Regardless of Outcome.
October 13, 2020 Case Laws Income Tax AT

Penalty for Bogus Purchases u/s 271(1)(c) Overturned: No Active Concealment, Estimation Not Justification for Penalty.
October 13, 2020 Case Laws Income Tax AT

India-Mauritius Tax Treaty: No Permanent Establishment for Assessee as Companies Operate Independently Under Article 5(5.
October 13, 2020 Case Laws Income Tax AT

Refundable Security Deposit Disallowed in Business Income Calculation; Raises Legitimacy Questions on Related Costs for 2010-11.
October 13, 2020 Case Laws Income Tax AT

Challenging Assessing Officer's Decision on Interest Calculation Period u/s 244A via Appeal u/s 246.
October 13, 2020 Case Laws Customs HC

Customs Act Show Cause Notice Deadline Extended Due to COVID-19; High Court Dismisses Petition.
October 13, 2020 Case Laws Customs AT

Customs Act Section 114(iii) Penalty Deemed Excessive Due to Lack of Financial Gain Evidence in Wrongful Duty Drawback Case.
October 13, 2020 Case Laws Service Tax AT

Service Tax Not Applicable on Third Party Payments for Exports Under 2012 Rules; Hong Kong Entity as Intermediary.
October 13, 2020 Case Laws Service Tax AT

When Does Service Tax Liability Arise on Mobilization Advances: Upon Receipt or Upon Billing?
October 13, 2020 Case Laws Service Tax AT

Tax Dispute Resolved: Services Classified as Works Contract, Not Commercial Construction; No Suppression of Facts Found.
October 13, 2020 Case Laws Service Tax AT

Satellite Transponder Capacity Hiring Exempt from Infrastructural Support Services Tax Liability: No BSS Classification.
October 13, 2020 Case Laws Central Excise AT

Appellant Seeks Refund of Excess Excise Duty After Provisional Assessment Finalization; Listed as "Loans and Advances" in Balance Sheet.
October 12, 2020 Case Laws GST AAR

Ruling Clarifies Sale of Ready-to-Use Sand as Supply of Goods, Not Job Work Services, for Foundry Industry.
October 12, 2020 Case Laws GST HC

GST Officers Seize Goods Despite No Allegations; Awaiting Officer's Decision Under CGST Act for Provisional Release.
October 12, 2020 Case Laws GST HC

Court Criticizes Revenue Authorities for Unnecessary Technical Objections in Form Trans 1 Credit Claim Case.
October 12, 2020 Case Laws Income Tax HC

Tribunal Rules Insufficient Inquiry Not Grounds for Revision u/s 263, Upholds 25% Depreciation on Leasehold Land.
October 12, 2020 Case Laws Income Tax HC

Case Explores Income Assessment on Receipt or Accrual Basis for Interest from Discounting Bills Against Letter of Credit.
October 12, 2020 Case Laws Income Tax HC

High Court Overturns ITAT Decision, Rules CBDT Instruction No.3 of 2003 Binding on Assessing Officer in Transfer Pricing Case.
October 12, 2020 Case Laws Income Tax AT

Assessing Officer to Verify TDS Claims by Retailers; Assessee's Claim Allowed if Retailers Haven't Claimed TDS.
October 12, 2020 Case Laws Income Tax AT

Transfer Pricing Ruling: Management Charge Reimbursement Allowable; TPO Exceeded Jurisdiction by Valuing Transaction at NIL.
October 12, 2020 Case Laws Income Tax AT

Payments for licensed software before October 15, 2011, not in default under TDS Section 195 per Samsung ruling.
October 12, 2020 Case Laws Insolvency and Bankruptcy Tri

Income Tax Department Allowed to Assess 2013-2020 During CIRP; Can File Claims as Operational Creditor.
October 12, 2020 Case Laws Insolvency and Bankruptcy Tri

Court Allows Change of Legal Representation; Main Petition Proceeds Without Delay, Ensures Advocates' Fee Rights Protected.
October 12, 2020 Case Laws Central Excise AT

CENVAT Credit Update: "From" Replaced by "Upto" for Input Services Classification Up to Place of Removal Effective April 2008.
October 12, 2020 Case Laws Central Excise AT

Extended Limitation Period Inapplicable: No Suppression or Intent to Evade Duty by Appellant, Department Failed to Object During Audits.
October 12, 2020 Case Laws Central Excise AT

Natural Justice Breach: Denial of Cross-Examination Invalidates Central Excise Penalty Proceedings Without Corroborative Evidence.
October 10, 2020 Case Laws GST HC

Court Reviews GST Demand for Alleged Sale of Trademarked Rice; Petitioner Claims Old Stock Returned for Quality Issues.
October 10, 2020 Case Laws GST AAR

E-bike and bicycle rentals without operator not classified under SAC 9973, impacts GST tax rate, says AAR.
October 10, 2020 Case Laws GST HC

Interest and Penalty Demand u/s 74 is Optional; Assessee Must Fully Accept Scheme Terms or Ignore It.
October 10, 2020 Case Laws GST HC

High Court Quashes Vague Show Cause Notice, Finds It Insufficient for Petitioner to Respond to Allegations Effectively.
October 10, 2020 Case Laws Income Tax HC

Interest u/ss 234 A, B, C: Original Assessment Orders Shielded from Interest, Modified Orders Not Protected.
October 10, 2020 Case Laws Income Tax HC

High Court Rules PCIT's Revision u/s 263 Unsustainable; Guideline Value Not Reflective of Fair Market Value.
October 10, 2020 Case Laws Income Tax HC

Court Rules 5th Proviso to Section 32(1) Doesn't Limit Total Depreciation on Intangibles After Succession.
October 10, 2020 Case Laws Income Tax HC

Hedging Premium on Forex Loans for Business is Capital Loss, Capitalized u/s 43A for Asset Acquisition.
October 10, 2020 Case Laws Income Tax HC

High Court urges clarity on Most Appropriate Method in transfer pricing to reduce repeated appeals and prolonged litigation.
October 10, 2020 Case Laws Income Tax AT

TDS Not Required on Room Rentals at Regular Tariff with Discounts, per Board Circular; Section 194I Explained.
October 10, 2020 Case Laws Income Tax AT

Taxpayer Not in Default for Deducting Tax at Certificate Rate, Even if Payments Exceed Certificate Amount.
October 10, 2020 Case Laws Income Tax AT

Section 2(47): Tax Long-Term Capital Gains on Actual Income Only, Not Notional or Hypothetical Values. No Income, No Tax.
October 10, 2020 Case Laws Income Tax AT

Penalty Imposed u/s 221 and 140A(3) for Late Self-Assessment Tax Payment Restricted to 1% of Tax Amount.
October 10, 2020 Case Laws Income Tax AT

Section 68: Creditworthiness of Creditors Upheld; Low Income Declaration Not Enough to Reject Assessee Explanation.
October 10, 2020 Case Laws Income Tax AT

Assessee's costs on raw materials and tool designs for custom products are revenue expenses u/s 37.
October 10, 2020 Case Laws Income Tax AT

Court Rejects Addition u/s 56(2)(vii)(b) of Income Tax Act; Upholds DCF Valuation Over Net Asset Method.
October 10, 2020 Case Laws Income Tax AT

Tax Authorities Disallow Full Expenses for Ireland National Day Event; Limit 20% of Other Sales Promotion Costs.
October 10, 2020 Case Laws Customs AT

Tariff Classification for Split Air-Conditioners: Sub-headings 841581, 841582, 841583 Deemed Unsubstantial; No Comparison with Unrelated Items.

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