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 31601 to 31650 of 79196 Records

1 ....629 630 631 632633634 635 636 637........ 1584

August 7, 2020 Case Laws Customs AT

Anti-dumping decision upheld as authority relies on available data due to late disclosure by producer/exporter.
August 7, 2020 Case Laws Companies Law HC

Court Criticizes Penalty u/s 383(1A) of Companies Act for Lack of Evidence and Negligence in Proceedings.
August 7, 2020 Case Laws Service Tax HC

Court Stresses Need for Detailed Reasoning in Service Tax Cases to Invoke Extended Limitation Period.
August 7, 2020 Case Laws Central Excise AT

Refund Denied: Exporter Fails to Meet Rule 5 Cenvat Credit Requirements for Duty-Free Clearance.
August 6, 2020 Case Laws GST AAR

EPC Contract Services for Power Distribution Classified as Works Contracts; Subject to 18% Standard GST Rate, Not 12% Concessional.
August 6, 2020 Case Laws GST AAR

Food Supply to Hospitals via Outsourcing Faces 5% GST; Tax Applicability Tied to Specific Supply Periods.
August 6, 2020 Case Laws GST AAR

Advance Authority Ruling: ITC on GST for Lease Premium Charges for Business Land Deemed Ineligible per Section 17(5)(d.
August 6, 2020 Case Laws GST AAR

Poultry, Fish, and Meat Meals Classified as Raw Materials, Subject to 5% GST Under Harmonized System Code.
August 6, 2020 Case Laws Income Tax HC

High Court Criticizes Tribunal's Decision on Unexplained Investment u/s 158BC for Lack of Evidence and Erroneous Assumptions.
August 6, 2020 Case Laws Income Tax AT

PCIT Lacks Jurisdiction u/s 263 for Specified Domestic Transactions Due to Omitted Clause in Section 92BA.
August 6, 2020 Case Laws Income Tax AT

CIT Cannot Amend AO's Order if Transaction is Genuine; Section 56(2)(vii) Inapplicable to Alleged Paper Transactions.
August 6, 2020 Case Laws Income Tax AT

Reopening Tax Assessment Valid Beyond Four Years with Tangible Evidence, Per Section 147 of Income Tax Act.
August 6, 2020 Case Laws Income Tax AT

Penalty Proceedings u/s 271(1)(c) Invalid if Initiated and Levied for Different Reasons, Ensuring Legal Consistency.
August 6, 2020 Case Laws GST NAPA

Retailer Ordered to Refund Profits from GST Rate Cut on Duracell Batteries with 18% Interest u/r 133(3)(b) CGST Rules.
August 6, 2020 Case Laws Income Tax AT

Section 56(2)(viib): AO Cannot Change Share Valuation Method Based on Future Financial Outcomes of Assessee.
August 6, 2020 Case Laws Income Tax AT

Section 35D Deduction Upheld: Shares Allotted to Qualified Institutional Buyers Considered "Public" for Tax Purposes.
August 6, 2020 Case Laws Income Tax AT

Tax Authorities Must Justify Delays in Sale Deed Registrations Beyond Three Months, Says Court in Land Sale Case.
August 6, 2020 Case Laws Income Tax AT

Capital Gains from Land Sale by Trust Added to Income; Tripartite Agreement Amounts Deemed Government Grants, Not Gains.
August 6, 2020 Case Laws SEBI Board

Company Violates Insider Trading Regulations by Not Closing Trading Window, Breaching Clause 4 and Regulation 9(1) of PIT 2015.
August 6, 2020 Case Laws Service Tax HC

Court Rules Hearing Required Before Rejecting Declaration Under Sabka Vishwas Scheme 2019 for Service Tax Liability Acknowledged in 2018.
August 6, 2020 Case Laws Service Tax AT

Foreign Banks' Services to Indian Exporters Not Taxable Under RCM; No Service Tax for Appellant Bank.
August 6, 2020 Case Laws Service Tax AT

Understanding 'Franchisee Service' in Service Tax: Importance of Representational Rights and Revenue Sharing with Siti Cable.
August 6, 2020 Case Laws Central Excise AT

Appellant Eligible for CENVAT Credit; No Violation of Section 5A(1A) or Central Excise Rules 3(1) and 6(1) Found.
August 6, 2020 Case Laws VAT and Sales Tax HC

Court Rules Tax Notice Invalid Due to Expired Six-Year Limitation Period; Action Should Have Begun in 2016-2017.
August 5, 2020 Case Laws Income Tax HC

Court Upholds Assessment Notice Validity u/s 147 Despite Amalgamation; Original Company Considered Operational Post-Merger.
August 5, 2020 Case Laws Income Tax HC

High Court Upholds Disallowance of Interest Deduction on Loan for Land Purchase u/s 36(1)(iii) of Income Tax Act.
August 5, 2020 Case Laws Income Tax AT

CIT's Revision u/s 263 Upheld: AO Failed to Independently Verify Tax Return Discrepancies.
August 5, 2020 Case Laws Income Tax AT

Taxpayer's Depreciation Claim on Leasehold Rights Revised u/s 263; Stamp Duty Expenses Not Eligible for Depreciation.
August 5, 2020 Case Laws Income Tax AT

Section 68: Gifts from Family Disallowed Without Proof of Agricultural Income Validity; Ration Card Not Financial Status Indicator.
August 5, 2020 Case Laws Income Tax AT

Assessee's Deduction Denied: Insufficient Evidence of Investment in New Residential Property u/s 54F of Income Tax Act.
August 5, 2020 Case Laws Income Tax AT

Reassessment for 2010-11 Upheld: AO Validly Reopened u/s 147 Due to Unverified Taxpayer Claims.
August 5, 2020 Case Laws Customs AT

Customs Broker License Revocation Challenged for Non-Compliance with Section 138B; Procedural Flaws Highlighted in Adjudication Process.
August 5, 2020 Case Laws Insolvency and Bankruptcy HC

Court Upholds IBBI's Authority to Levy Fees on Insolvency Professionals u/s 196 of IBC; No Constitutional Violation Found.
August 5, 2020 Case Laws Central Excise AT

Goods Classification: Kaoline and Aluminum Coated Paper under Central Excise Tariff Items 48115900 & 48101390.
August 5, 2020 Case Laws Income Tax AT

Capital Gain Case: AO Must Refer to DVO for Property Valuation if Agreement Date Differs from Registration Date.
August 4, 2020 Case Laws GST AAR

Supply of Machines and Equipment Not a Works Contract Under GST; No Immovable Property Involved.
August 4, 2020 Case Laws Income Tax AT

Educational Society Gains Section 12AA Registration After Proving Charitable Activities; Eligible for Tax Benefits Now.
August 4, 2020 Case Laws Income Tax AT

Assessee Seeks 60% Depreciation for UPS, Arguing It's Integral to Computer Systems Under Tax Rules.
August 4, 2020 Case Laws Income Tax AT

No Additional Disallowance Needed u/s 40A(3) for Cash Purchases Already Included in Income Calculation.
August 4, 2020 Case Laws Service Tax HC

High Court Nullifies Duplicate Tax Demand under Sabka Vishwas Scheme, Upholds Fairness in Interpretation of Provisions.
August 4, 2020 Case Laws VAT and Sales Tax HC

Assessing Officer Erred by Continuing Proceedings Against Non-Existent Company After Merger, Violating Proper Protocol.
August 3, 2020 Case Laws GST HC

Court Grants Bail in Alleged Pan Masala Tax Evasion Case; Finds Justification Without Commenting on Case Merits.
August 3, 2020 Case Laws Income Tax AT

Income Tax Case: Examining Section 10B Addition for Delayed Repatriation of Convertible Foreign Exchange from Export Sales.
August 3, 2020 Case Laws Income Tax AT

Section 40(a)(i) Addition for Non-Resident Payments Without Tax Deduction Deemed Unsustainable and Ordered Deleted.
August 3, 2020 Case Laws Income Tax AT

No Penalty Imposed u/s 271AAB: Income Disclosed Post-Search, No Incriminating Documents Found.
August 3, 2020 Case Laws FEMA HC

RBI Holds Sole Discretion Over Direct Investment in Foreign Ventures; Cannot Delegate to Enforcement Directorate.
August 3, 2020 Case Laws Service Tax HC

Petitioner Ineligible for Manual Filing Under Sabka Vishwas Scheme Due to Late Electronic Return Submission.
August 3, 2020 Case Laws VAT and Sales Tax HC

High Court Orders Refund of Excess Tax Paid Without Form 'C' u/s 8A of CST Act.
August 1, 2020 Case Laws GST HC

Intermediary Services Under GST: Court Upholds Section 13(8)(b) of IGST Act on Export of Services Validity.
August 1, 2020 Case Laws GST HC

Court Denies Bail in GST Fraud Case Involving Fake Entities and Fraudulent ITC Claims, Citing Harm to Public Exchequer.

1 ....629 630 631 632633634 635 636 637........ 1584

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: No GST provision renders assessee ineligible from applying for GST reg...

A: TIME OF SIGNATURE ON ASSESSMENT ORDER, COMPUTATION, DEMAND NOTICE AND ...

A: Transactional net margin method-bridging theory and practice in transf...

A: ECONOMY AND RECENT DEVELOPMENTS IN GST

F: Corporate Bank Guarantee GST Applicability and ITC Impact Explored Und...

F: Manufacturer Seeks Guidance on Reporting Foreign Job Work in ITC-04; C...

F: Case Remanded: Appeal Rejected Over 10% Tax Pre-Deposit; Refund Possib...

F: Incorrect GST DRC 03 Selection: Fixing Errors for Amnesty Scheme Appli...

F: User Reports Incorrect Invoice Number in GSTR-1; Options Include Court...

F: Taxpayer Queries GST Registration with TAN; Clarification on Sections ...

F: Mining Lease Holders Must Pay GST on Royalties Under RCM; Agents Not E...

F: Understanding GST Implications for Export Proceeds from Third Parties ...

A: Swiss GSP Scheme Boosts Indian Exports with Reduced Tariffs on Industr...

A: Querist Case Explores Legal and Economic Challenges of Countervailing ...

A: GST on Rent: New Exemption from July 2024, Impact of Section 17(5) on ...

A: Companies Must Conduct Impact Assessments for CSR Projects Per Rule 8(...

A: AIAG Empowers Automotive Industry with Compliance Frameworks for Chemi...

A: Exploring Technologies to Tackle PFAS Pollution in India: Water Treatm...

A: India's Environmental Laws Regulate, But Do Not Ban, PFOS Amidst Globa...

H: Penalty Payment Under Protest in GST Cannot Be Deemed Voluntary, Prese...

H: GST Department Must Issue Detailed Show Cause Notice Under Section 73(...

H: Summary Show Cause Notice in Form GST DRC-01 Cannot Replace Proper Not...

H: Delay in Second Appeal Not Condoned Due to Importer's Negligence in Ve...

H: Equipment Rental in Film Industry Qualifies as Deemed Sale with Right ...

H: Service Tax Recovery and Penalties Upheld as Petitioner Must First Exh...

H: Contractor Wins 6% GST Reimbursement Claim as Contract Mandates Full T...

H: Late Fee Valid But General Penalty Struck Down For Delayed GST Annual ...

H: Taxpayer's GST Deregistration Valid Despite Supplier's Later Registrat...

H: Income Tax Exemption for Scheduled Tribes Under Section 10(26) Only Va...

H: Provision for Doubtful Debts Cannot Be Deducted Under Section 115-JB W...