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 31851 to 31900 of 79196 Records

1 ....634 635 636 637638639 640 641 642........ 1584

July 15, 2020 Case Laws GST AAR

Vocational Training Courses by NCVT Exempt from GST, Attracting NIL Tax Rate for Various Trades.
July 15, 2020 Case Laws GST AAR

Coaching for Aspiring Chartered Accountants Not GST-Exempt, Lacks Legally Recognized Qualification Status.
July 15, 2020 Case Laws GST AAR

Importing and Supplying Drill Bits Are Separate Transactions Under Tax Law; Not a Single Supply Process.
July 15, 2020 Case Laws GST AAR

Intermediary Status for Marketing Services Affects GST Export Classification Under GST Regulations.
July 15, 2020 Case Laws GST AAR

Transfer of Ongoing Business Classified as Service Under GST, Not Goods: Implications for "Going Concern" Definition.
July 15, 2020 Case Laws GST AAR

Tug Jupiter Charter Classified Under Sl.No.10 of Heading 9966, Impacting IGST Rate for 730-Day Lease with Extension Option.
July 15, 2020 Case Laws GST NAPA

Restaurant Violates CGST Section 171 by Not Passing GST Rate Cut Benefits; Ordered to Pay Consumer Welfare Funds.
July 15, 2020 Case Laws Income Tax HC

Income from leasing in industrial parks or SEZs is taxable as business profits under government schemes.
July 15, 2020 Case Laws Income Tax HC

Tribunal Error: Lacks Guidance for Assessing Officer on Steps Post-Assessee Submission u/s 14A Expenditure Calculation.
July 15, 2020 Case Laws Income Tax AT

Company's Stock Option Trading Loss Deemed Genuine; Authorities Wrong to Disallow Claim Without Investigation.
July 15, 2020 Case Laws Income Tax AT

Land Sale Income Treated as Business Income, Not Capital Gain, u/s 28 of the Income Tax Act.
July 15, 2020 Case Laws Income Tax AT

Section 263 Revision Challenged: Evidence Accepted as Authentic, Order Not Erroneous or Prejudicial to Revenue Interests.
July 15, 2020 Case Laws Customs AT

Customs House Agent Penalized for Misdeclaration Despite Initial Approval; Department's Malafide Intent Claim Unjustified.
July 15, 2020 Case Laws Customs AT

Imported Goods Misclassified as Gum Arabic; Reclassified Under Sub-heading 13019019, Losing Exemption Benefits.
July 15, 2020 Case Laws Service Tax AT

Appellant Liable for Interest on Delayed Service Tax; No CENVAT Credit Allowed, No Extended Limitation Justified.
July 15, 2020 Case Laws Central Excise AT

Tax Benefits Denied for Pre-Fab Canopies; Manufacturing at Factory Excludes Eligibility under Notification No. 12/2012-CE.
July 15, 2020 Case Laws Central Excise AT

Double Jeopardy Not Violated: Separate Penalties Valid for Distinct Offenses from Same Transaction Under Different Laws.
July 15, 2020 Case Laws Central Excise AT

No Evidence of Seized Documents or Goods: Department's Demand Unsupported in Alleged Clandestine Sale Case.
July 14, 2020 Case Laws GST AAR

IGST Applicable on Air Conditioning Installations in Goa for Clients Registered Outside the State; Classified as Interstate Trade.
July 14, 2020 Case Laws GST NAPA

Seller Ordered to Reduce Flat Prices After Violating ITC Benefit Pass-Through u/s 171, CGST Act.
July 14, 2020 Case Laws GST AAR

Hand sanitizers classified under HSN heading 3808 are taxed at 18% GST, not exempt as essential commodities.
July 14, 2020 Case Laws Income Tax AT

Court Rules Holiday Home Income as Business Income; Section 263 Jurisdiction Assumption Improper.
July 14, 2020 Case Laws Income Tax AT

Reopening of Tax Assessment: Section 147 Invoked for Exceeding 1000 Sq Ft Limit in Section 80IB(10) Deductions.
July 14, 2020 Case Laws Income Tax AT

Interest Disallowance u/s 36(1)(iii) Overturned: Assessee Justifies Investment in Subsidiary Shares as Business Objective.
July 14, 2020 Case Laws Income Tax AT

Pr. CIT Revises Assessment u/s 263 for A.O's Lapse on Capital Gains and Section 50C Applicability.
July 14, 2020 Case Laws Income Tax AT

Assessment Reopening u/s 148 Invalid Due to Lack of Clarity on Unexplained Cash Credits u/s 68.
July 14, 2020 Case Laws Insolvency and Bankruptcy AT

Settlement Reached to Exit CIRP Before Creditor Committee Formation, Potentially Undermining Other Stakeholders' Interests.
July 14, 2020 Case Laws Insolvency and Bankruptcy Board

Insolvency Professional Faces Six-Month Suspension, Ordered to Reimburse Rs. 73,87,642 for IRPC Misallocation.
July 14, 2020 Case Laws Service Tax AT

Tribunal Denies Request to Rectify Non-Obvious Typo Error; Cum-Tax-Benefit Plea Not Raised in Appeal Grounds.
July 14, 2020 Case Laws Service Tax AT

Tribunal Upholds Decision: Delay in Filing Cannot Be Condoned Beyond Three Months by Commissioner (Appeals.
July 14, 2020 Case Laws Central Excise AT

Clearances of Two Companies with Common Management Not Clubbed for SSI Exemption in Central Excise Case.
July 14, 2020 Case Laws VAT and Sales Tax SC

Court Modifies Order Against Deputy Commissioner; No Justification Found for Whimsical Conduct Claim in VAT Case.
July 13, 2020 Case Laws GST HC

GST Tribunal Delay: Respondents Must Refund Petitioner Within Four Weeks Without Waiting for Tribunal Functioning.
July 13, 2020 Case Laws GST NAPA

Cinema Chain Must Reduce Ticket Prices to Pass GST Savings to Consumers Under CGST Act Section 171, Rule 133 (3)(a.
July 13, 2020 Case Laws Income Tax HC

Tax Department Wrong to Alter Consistent Accounting Method; Section 145 Amendment Doesn't Justify Change.
July 13, 2020 Case Laws Income Tax AT

Tax Recalculated for Undisclosed Stock: Assessment Year Changed from 2013-2014 to 2012-2013 Due to Survey Acceptance.
July 13, 2020 Case Laws Income Tax AT

Provisions for Future Losses Deductible Under Income Tax Law, Supported by Accounting Standard 7 and Prior Decisions.
July 13, 2020 Case Laws Income Tax AT

Section 68: Nil Return Alone Insufficient for Unsecured Loan Additions if Lender's Sources Proven with Strong Evidence.
July 13, 2020 Case Laws Income Tax AT

Deemed dividends u/s 2(22)(e) of the Income Tax Act are taxable only for shareholders with substantial interest.
July 13, 2020 Case Laws Income Tax AT

Joint Property's Annual Lettable Value Set at Rs. 1,80,000 Under Income Tax Act Section 23(1)(a) Despite Lower Actual Rent.
July 13, 2020 Case Laws Income Tax AT

Tax Deduction u/s 80IC: Tribunal Supports Consistent Claims for New Unit, Not Split Business.
July 13, 2020 Case Laws Income Tax AT

Debate Over Computer Repairs Expenses: Capital Expenditure or Not? Dispute on Correct Depreciation Rate - 25% vs. 60.
July 13, 2020 Case Laws Customs HC

Customs Appeal Dismissed for Vague Citation of Sections in EOU Debonding Case.
July 13, 2020 Case Laws Companies Law Tri

CIRP Application Dismissed: No Formal Employment Confirmation from Corporate Debtor's Board; No Legitimate Salary Claim Established.
July 13, 2020 Case Laws Service Tax AT

Court Rules Downlinking Satellite Signals Not Subject to Service Tax Under Reverse Charge Mechanism; Broadcasting Definition Clarified.
July 13, 2020 Case Laws Service Tax AT

Court Sets Aside Demand on CENVAT Credit Miscalculation for IT and Software Services u/r 6(3A.
July 13, 2020 Case Laws Service Tax AT

Court Dismisses Case Restoration Application Due to Appellant's Lack of Interest and Callous Approach.
July 13, 2020 Case Laws Indian Laws HC

Court Grants Moratorium on Loan Repayments Due to COVID-19, Citing RBI Circular from March 2020 in Dispute Case.
July 11, 2020 Case Laws GST AAR

Advance Ruling Denied: Product Classification Request Barred u/s 95 of CGST Act for Non-Existent Goods.
July 11, 2020 Case Laws GST AAR

GST Clarifies "Per Unit" Rule: Entire Villa is One Rental Unit, No Room-by-Room Bookings Allowed.

1 ....634 635 636 637638639 640 641 642........ 1584

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Clarification on third-party payments under LUT: must declare on Shipp...

F: Karnataka High Court Rules Set Top Boxes as Goods Under VAT Act; Servi...

F: Company Navigates Export Rejection: Use BoE for IDPMS, Report Extra Co...

F: Charitable Trust Faces Bank Hurdle Over GR Waiver for Free Bicycle Exp...

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...

H: Public Relations Expenses, TDS Under Section 195, and Product Registra...

H: Taxpayer Allowed to Transfer GST Demand Payment from DRC-03 to PMT-01 ...

H: Delay in GST Appeal Filing Condoned After Taxpayer Shows Good Faith Th...

H: Vehicle and Goods Detained Under Section 129 Released After No Evidenc...

F: Mining Lease Holders Must Pay GST on Royalties Under RCM, Not Third Pa...

F: Individual Seeks to Amend GSTR-1 Due to Incorrect Invoice Number; Past...

T: Proposed Changes in Clause 5 of Income Tax Bill 2025: Key Updates on F...

T: New Income Tax Bill Clause 346: Stricter Rules for Non-Profit Commerci...