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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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August 29, 2020 Case Laws Income Tax HC

Court Rules Manufacturing and Administrative Expenses During Product Development Are Not Revenue Expenditure.
August 29, 2020 Case Laws Income Tax HC

ITAT Rejects Revised Taxable Income Claim Due to Lack of Evidence Supporting Assessee's Plea for New Claims.
August 29, 2020 Case Laws Income Tax HC

Section 147 Reassessment: Cannot Alter Original Assessment Based on Opinion Change or Review Attempt.
August 29, 2020 Case Laws Income Tax AT

Entity Denied Five-Year Tax Holiday u/s 80ID; Business Not a New Establishment Due to Prior Hotel Use.
August 29, 2020 Case Laws Income Tax AT

Interest Deduction on Horse-Trading Loan Allowed After Initial Rejection by Tax Commissioner Due to Lack of Profit.
August 29, 2020 Case Laws Income Tax AT

Assessment Validity Upheld Despite Wrong Section Reference; Error Not Significant Enough to Invalidate Under Sec 143(3.
August 29, 2020 Case Laws Customs HC

Customs Authority Misses Notice to Agent on Export Obligation Breach u/s 153; Presumption of Delivery Rebuttable.
August 29, 2020 Case Laws Customs AT

Imported Quick Lime Under 98% Purity Reclassified Under CTH 25.22 per Board's Circular and HSN Guidelines.
August 29, 2020 Case Laws Insolvency and Bankruptcy SC

Shares Issued to Third Party at Payee's Request Not Considered Debt; Transferable and Eligible for Dividends.
August 29, 2020 Case Laws Insolvency and Bankruptcy AT

CIRP Not Applicable: Joint Development Agreement Lacks 'Financial Debt' for Section 7 Application Under Insolvency Code.
August 29, 2020 Case Laws Service Tax AT

Metal Spreading for Uncoursed Black Trap Rubble Stone Classified as Works Contract Service for Bund Construction.
August 29, 2020 Case Laws Central Excise HC

Challenge to Refusal of Central Excise Registration Surrender as Demand No Longer Valid Post-Supreme Court Decision.
August 29, 2020 Case Laws VAT and Sales Tax HC

Assessing authorities must maintain consistent sales turnover determinations across years unless valid reasons justify changes.
August 28, 2020 Case Laws GST HC

GST Recovery Notices Deemed Inappropriate After Returns Filed Within Allowed Period u/s 62(2.
August 28, 2020 Case Laws GST HC

Petitioner's Form TRAN-1 Error Reviewed Under Principles of Natural Justice by State GST Network; Hearing Opportunity Granted.
August 28, 2020 Case Laws Income Tax SC

Understanding Capital Gains Timing in Land Acquisitions: Section 16 vs. Urgency Acquisitions u/s 17.
August 28, 2020 Case Laws Income Tax SC

Revenue Authorities Can Challenge ITAT Decisions from AY 1975-1976 in New Litigation for AY 1971-1972.
August 28, 2020 Case Laws Income Tax HC

Court Upholds Penalty for Non-Disclosure of Land and Windmill Sale u/s 271(1)(c); Highlights Tax Disclosure Importance.
August 28, 2020 Case Laws Income Tax HC

Court Upholds TDS on Cash Withdrawals Over Rs. 1 Crore Post-Sept 1, 2019, u/s 194N of Income Tax Act.
August 28, 2020 Case Laws Income Tax AT

Tax Deduction at Lower Rate u/s 40(a)(ia): Is It a Violation?
August 28, 2020 Case Laws Income Tax AT

Assessee's Rectification Application Dismissed as Time-Barred u/s 254(2) of Income Tax Act; No Delay Condonation Allowed.
August 28, 2020 Case Laws Income Tax AT

Court Overturns CIT(A) Decision; Demands Stronger Proof for Share Capital Receipts u/s 68 by Assessee.
August 28, 2020 Case Laws Income Tax AT

Supreme Court Rules Section 14A Inapplicable Without Exempt Income Earned During Financial Year.
August 28, 2020 Case Laws Customs SC

Central Government Can Impose Import Restrictions on Peas Under FTDR Act Section 3(2), Despite Section 9A Constraints.
August 28, 2020 Case Laws Customs HC

Court Rules Writ Petition on SCN Premature; Petitioner Advised to Respond, Await Adjudication Under Foreign Trade Policy SFIS Scheme.
August 28, 2020 Case Laws Customs AT

Customs Case: All Show Cause Notices Should Be Adjudicated by Commissioner to Ensure Fairness and Consistency.
August 28, 2020 Case Laws Service Tax AT

Man-Hours Billing Doesn't Automatically Mean Manpower Supply Classification, Clarifies Legal Interpretation.
August 28, 2020 Case Laws Central Excise AT

Kodak Film Rolls Supplied with Cameras in Combi-Packs Eligible for CENVAT Credit; MRP Includes Film Roll Value.
August 28, 2020 Case Laws VAT and Sales Tax HC

Court Rules No Adjustment of Mandatory Pre-Deposit with Tax Credit for Appeals u/s 35; Petition Dismissed.
August 28, 2020 Case Laws VAT and Sales Tax HC

Assessee must prove link between penultimate sales and export for Section 5(3) exemption on leather garments. Case remanded.
August 27, 2020 Case Laws GST AAR

Kerala Water Metro Project Funds and Services Exempt from GST, Classified as Pure Services Under Code 998339.
August 27, 2020 Case Laws GST AAR

Hostel Fees Under Rs. 1,000 Per Day Qualify for GST Exemption, Including Food Costs for Students.
August 27, 2020 Case Laws GST AAR

Education Program Not Recognized, Must Pay GST; Does Not Qualify as "Educational Institution" Under Definitions.
August 27, 2020 Case Laws Income Tax AT

Interest Disallowance Rule Not Applicable for Sales-Based Outstanding Amounts; Business Purpose is Clear.
August 27, 2020 Case Laws Income Tax AT

Foreign Entity Commission Exempt from Tax Deduction in India u/s 195; No Permanent Establishment Requirement Met.
August 27, 2020 Case Laws Income Tax AT

CIT(A) Rules Reversed General Entries Not Taxable; Income Reported in Subsequent Years, No Revenue Loss Found.
August 27, 2020 Case Laws Income Tax AT

Tax Authorities Incorrectly Classified Software Development Costs as Capital Expenditure; Additions Deleted by Higher Authority.
August 27, 2020 Case Laws Income Tax AT

Social Welfare Expenditure for Flood Victims' Housing is Deductible u/s 37(1) of the Income Tax Act.
August 27, 2020 Case Laws Income Tax AT

Interest on Late TDS Deposit: Payment Date is Cheque Presentation, Not Clearance, per Section 201(1A) Decision.
August 27, 2020 Case Laws Income Tax AT

Tax Officials Overlook Source Verification of Unexplained Cash Credits, Focus Only on Application; Additions Deleted.
August 27, 2020 Case Laws Income Tax AT

No Penalty Imposed for Tax Deduction Error u/s 271(1)(c) Due to Statutory Disallowance u/s 40(a)(ia).
August 27, 2020 Case Laws Income Tax AT

Assessee Suspected of Grey Market Purchases, Faces 5% Profit Margin Estimation Due to Lack of Expense Evidence.
August 27, 2020 Case Laws Customs AT

Customs Case Highlights Procedural Lapses in Naptha Classification; Importance of Evidence in Cross-Examination.
August 27, 2020 Case Laws Companies Law AT

NCLT Orders Winding Up of Non-Functional Company Due to Oppression and Mismanagement, No Interference Required.
August 27, 2020 Case Laws Companies Law AT

Suspended Directors Appeal Company Name Restoration, Claim Malicious Intent Amid Ongoing Litigation to Protect Stakeholders' Interests.
August 27, 2020 Case Laws Companies Law AT

Company's Name Restored Despite Non-Filing; Active in "Make in India" and U.S. Market Expansion Efforts via MOUs.
August 27, 2020 Case Laws Companies Law AT

NCLT Order u/s 45 of Arbitration Act 1996 Deemed Non-Appealable Due to Lack of Delegated Powers.
August 27, 2020 Case Laws Indian Laws HC

High Court Dismisses Petition Against RBI's CoR Cancellation u/s 45-IA(6)(iv) for Non-Compliance on NOF Levels.
August 26, 2020 Case Laws GST AAR

Silicone Insoles and Heel Cushions Classified as Footwear Parts, Subject to 18% GST Rate, Not Concessional.
August 26, 2020 Case Laws GST AAR

Jetty Construction and Site Development Classified as "Works Contract" Under GST, Subject to 12% Rate for Non-Commercial Use.

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