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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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July 23, 2020 Case Laws Insolvency and Bankruptcy AT

Court Rules No Jurisdiction to Alter Resolution Plan Post-Approval; Changes Beyond Clerical Errors Not Permitted.
July 23, 2020 Case Laws Insolvency and Bankruptcy Tri

CIRP Can Proceed Despite SARFAESI Actions; Insolvency Code Offers "Remedy in Rem" for Financial Creditors.
July 22, 2020 Case Laws GST AAR

No Jurisdiction for Rulings on Out-of-State Transactions by Separate Entities; Application Deemed Non-Maintainable.
July 22, 2020 Case Laws Income Tax AT

Assessee need not reduce past losses offset by other profits when calculating Section 80IA(4) deduction for initial year.
July 22, 2020 Case Laws Income Tax AT

PCIT Can't Order Reassessment u/s 263 Without Clear Accounting Flaws in Revenue Recognition for Property Sales.
July 22, 2020 Case Laws Income Tax AT

Court Deletes Additions After Premium on Securities Excluded from Value Diminution Calculation; No Separate Disallowance Made.
July 22, 2020 Case Laws Income Tax AT

Revisional Authority Must Inquire Before Revising Assessment Order u/s 263 for Revenue Recognition Method Changes.
July 22, 2020 Case Laws Income Tax AT

SARA Fund's Dividend Income Exempt from Additional Tax u/s 10(34) Due to Prior Payment by Company.
July 22, 2020 Case Laws Income Tax AT

Share Application Money Misclassified: Incorrect Section Cited, No Addition u/ss 69C or 68 of Income Tax Act.
July 22, 2020 Case Laws Income Tax AT

Franchisee Fee Payment Deemed Revenue in Nature Due to Limited Duration of Agreement.
July 22, 2020 Case Laws Customs AT

Confiscated Goods Can Be Re-exported if Confiscation Overturned; No Redemption Fine or Penalties Apply Post-Confiscation.
July 22, 2020 Case Laws Companies Law AT

NCLT Can Proceed with Winding Up u/s 271 Even After Company's Name is Struck Off Register.
July 22, 2020 Case Laws Central Excise AT

Court Upholds Use of Actual Production Costs for Inter-Unit Transfers, Excluding Notional Loading, u/r 8 Valuation Rules.
July 22, 2020 Case Laws VAT and Sales Tax SC

Company Must Refund Excess Subsidy with 12% Interest Due to Doctrine of Contemporanea Expositio in VAT Context.
July 21, 2020 Case Laws GST AAR

Paver Blocks Classified as Immovable Property; No Input Tax Credit Eligibility for Permanent Installations.
July 21, 2020 Case Laws GST AAR

Shatamrut Chyavan classified as complete animal feed supplement under Chapter Heading 23.09 for tax purposes.
July 21, 2020 Case Laws GST HC

State Tax Decision Overturned for Violating Natural Justice; Reconsideration Ordered Due to Lack of Hearing Opportunity.
July 21, 2020 Case Laws GST NAPA

Violation of Section 171(1) CGST Act: Developer Profiteers by Withholding Input Tax Credit Benefits from Flat Buyers.
July 21, 2020 Case Laws Income Tax AT

Assessee's Contradictory Actions with HSBC Letter Spark Transparency Concerns in Tax Assessment for Family Trust Beneficiary.
July 21, 2020 Case Laws Income Tax AT

Reopening of Tax Assessment Valid u/s 147 Due to Non-Disclosure of Non-Resident Status by Assessee.
July 21, 2020 Case Laws Income Tax AT

Challenge to Notional Rental Income Assessment on Unsold, Unrentable Commercial Property u/s 23(1)(a) Deemed Unjustified.
July 21, 2020 Case Laws Income Tax AT

Deduction u/s 80P(2) Allowed on Enhanced Income Due to Disallowed Capital Expenditure in Business Profits.
July 21, 2020 Case Laws Income Tax AT

Penalties u/ss 271AA and 271BA invalidated as assessee not associated with KEPTL for relevant year.
July 21, 2020 Case Laws Income Tax AT

Section 271(1)(c) Penalty Requires Evidence of Concealment, Not Just Income Additions in Tax Proceedings.
July 21, 2020 Case Laws Customs AT

GoPro HERO5 Camera Classification Challenge: Decision Denying Benefits Under Notification No. 50/2017 Lacks Merit.
July 21, 2020 Case Laws Customs AT

Sunset review initiated to assess continuation of Anti-Dumping Duty on DI pipes from China; Rule 7 violation noted.
July 21, 2020 Case Laws Central Excise AT

EOUs Must Adhere to All Compliance Conditions Despite CBEC's Administrative Relaxations on Registration Issues.
July 21, 2020 Case Laws Central Excise AT

Tyre Valuation Case: Discounts Known Before Supply Qualify for Deduction Under Applicable Regulations.
July 20, 2020 Case Laws GST AAR

Coal Handling Service Charges Now Taxed at 18% Instead of 5% for Direct Customer Supply.
July 20, 2020 Case Laws GST AAR

Bus/Truck Body Mounting by Job Worker Taxed as Manufacturing Service at 18% Under SAC 998881, Entry 26(ii).
July 20, 2020 Case Laws GST AAR

Input Tax Credit Denied for Air Handling Units in Malls; Considered Part of Immovable Property Structure under GST Rules.
July 20, 2020 Case Laws GST AAR

Hotels Cannot Claim Input Tax Credit for Lifts; Considered Part of Building, Not Machinery Under CGST Act Sec 17.
July 20, 2020 Case Laws GST AAR

Customized Furniture Supply and Installation Classified as Composite Supply Under GST; Goods as Principal Component.
July 20, 2020 Case Laws GST AAR

Bio Processed Meal for Animal Feeding Qualifies for GST Tax Exemption Under Relevant Provisions.
July 20, 2020 Case Laws Service Tax AT

Foreclosure Charges on Loans: No Service Tax Due to Breach of Contract and Pre-Determined Damages in Agreements.
July 20, 2020 Case Laws Income Tax AT

Tax Authority Denies Extra Repair Deduction; Taxpayer Eligible for Proportionate Deduction for Remaining Months Under Rental Income.
July 20, 2020 Case Laws Income Tax AT

AMP Expenses in India Not Classified as International Transaction in Transfer Pricing Adjustment.
July 20, 2020 Case Laws Income Tax AT

Income Tax Case: Opportunity Needed to Explain Unrecorded Processing Charges u/s 69A; Possible Income Addition if Unexplained.
July 20, 2020 Case Laws Income Tax AT

Income previously taxed cannot be retaxed upon receipt; source tax deduction doesn't classify it as income.
July 20, 2020 Case Laws Income Tax AT

Charitable Status Under Income Tax Act: Dominant Objective Must Benefit Nation, Not Profit Motive, for Exemption Eligibility.
July 20, 2020 Case Laws Income Tax AT

Assessee Challenges Disallowance of Job Work Expenses; Argues Necessary for Achieving Sales Turnover.
July 20, 2020 Case Laws Customs HC

IGST Refund Dispute: Principal Commissioner of Customs Faces Deadline to Appeal or Case Proceeds on Merits.
July 20, 2020 Case Laws Customs AT

Penalty Under Customs Act for Importing LED Products Set Aside Due to Manufacturer's Error in BIS Number Misdescription.
July 20, 2020 Case Laws Service Tax HC

Construction Work for TNCSC Thanjavur Division Subject to Service Tax Due to Profit-Driven Nature.
July 20, 2020 Case Laws Central Excise HC

Revenue Authorities Decide Hearing Unnecessary in Excise Cases Under Sabka Vishwas Scheme, Citing Section 127 Compliance.
July 18, 2020 Case Laws GST AAR

Interest and penalties on late subscription payments are taxed as part of the original financial service supply.
July 18, 2020 Case Laws GST HC

Section 74(5) GST Act notice is optional; ignoring may lead to a show cause notice u/s 74(1).
July 18, 2020 Case Laws GST HC

Time Limit for Transitional ITC Under GST TRANS-1 is Mandatory, Not Advisory, per Section 140 Interpretation.
July 18, 2020 Case Laws GST NAPA

State GST Commissioner Ordered to Ensure Tax Benefit Passed to Flat Buyer u/s 171 of CGST Act.
July 18, 2020 Case Laws Income Tax HC

Reopening Tax Assessments Not Permissible for Deceased: Section 147 & Section 292BB Explained.

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