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 31951 to 32000 of 79196 Records

1 ....636 637 638 639640641 642 643 644........ 1584

July 6, 2020 Case Laws GST AAR

Liquidator Must Register Under GST Act for Asset Sales, Per NCLT; Section 24 Applies.
July 6, 2020 Case Laws GST AAR

GST Levied on Maintenance and Repair Contracts for Machinery; MARC Holder Liable Under IGST Act Sections 2(11) and 12(2)(a).
July 6, 2020 Case Laws GST AAR

LED Stem with Fittings Classified Under CTH 9405, Subject to 12% GST Rate for LED Fixtures and Lamps.
July 6, 2020 Case Laws GST HC

Petitioner Claims Searches Under CGST Section 67 Require Advocate Presence, But No Supporting Legal Provision Found.
July 6, 2020 Case Laws Income Tax HC

Examining Section 45(2) on Long-Term Capital Gains from Hindu Undivided Family Property Partition; Tribunal's Findings Unchallenged.
July 6, 2020 Case Laws Income Tax HC

Tribunal Mistakenly Applied Section 153(2A) Instead of Section 153(3) on Tax Assessment Time Limits During Remand Proceedings.
July 6, 2020 Case Laws Income Tax AT

Court Rules Discounted Cash Flow Method Mandatory for Valuing Shares u/s 56(2)(viib) of Income Tax Act.
July 6, 2020 Case Laws Income Tax AT

Puja Expenses Partially Allowed for Trucking Business Operations; 10% Disallowed to Prevent Revenue Loss.
July 6, 2020 Case Laws Income Tax AT

Court Supports Removal of Notional Interest Charge on Share Application Money Advanced to Subsidiary by Assessee.
July 6, 2020 Case Laws Insolvency and Bankruptcy AT

Financial Creditor Rights in CIRP: Bank of India Can Enforce Against Corporate Debtor Without Restriction. No Dispute on Debt Default.
July 6, 2020 Case Laws Central Excise AT

Issuing Show Cause Notice on Finalized CENVAT Credit for Export Input Services is Improper and Illegal.
July 4, 2020 Case Laws GST AAR

Charitable Trust's Support Services for Abuse Survivors Not Subject to GST as They Don't Qualify as 'Supply'.
July 4, 2020 Case Laws GST AAR

IT Software Consulting Services to Foreign Client: Does It Qualify as Export Under GST? Section 7(1)(a) Explored.
July 4, 2020 Case Laws GST AAR

GST Applies to Deposit Contribution Works for Electricity Services, Including Line Shifts and Equipment Installations, Under SAC 99873.
July 4, 2020 Case Laws GST HC

Court Rules No Interest Due on Transitional Credit Refund u/s 50; Petitioner Not Liable for Extra Payment.
July 4, 2020 Case Laws Income Tax AT

Revenue Authorities Cannot Alter Settled Tax Issues if Facts Remain Unchanged: Trump Hotel International Case.
July 4, 2020 Case Laws Income Tax AT

India-Finland Tax Treaty: Software sales and support services not classified as 'royalty', impacting taxability.
July 4, 2020 Case Laws Income Tax AT

Court Rules Assessee's Discount Provision as Allowable Expense Based on Evidence of Actual Expenditure.
July 4, 2020 Case Laws Customs AT

Court Rejects Appeal to Reclassify "Skin Barriers Micropore Surgical Tapes" as Separate Products Due to Proper Notification Wording.
July 4, 2020 Case Laws Customs AT

Customs Authority's Valuation of Imported LED TVs and Pendant Boxes Overturned for Ignoring Customs Act and Valuation Rules.
July 4, 2020 Case Laws Service Tax HC

Interest Waiver Rejected Due to Late Communication Date; Hearing Opportunity Now Required Under Sabka Vishwas Scheme 2019.
July 3, 2020 Case Laws GST AAR

Applicant Denied Input Tax Credit for Construction of Rental Property Under GST Section 17(5)(d.
July 3, 2020 Case Laws GST AAR

GST Not Applicable on Salary Costs for Expatriate Employees in Project Office per Schedule III of CGST Act.
July 3, 2020 Case Laws GST AAR

GST on GTA Services: 5% Rate Without Input Tax Credit or 12% with Central Tax at 6% for All Services.
July 3, 2020 Case Laws Income Tax HC

Refund Ordered: No Additional Tax Liability Determined, Refund to be Issued in Two Weeks u/s 241A.
July 3, 2020 Case Laws Income Tax AT

Tax Implications of Share Premium u/s 56(2)(viib) and the Importance of Justifying DCF Valuation Method.
July 3, 2020 Case Laws Income Tax AT

Assessee's Explanation for NRO Bank Deposits Accepted; Section 69 Additions Not Applicable Due to Lack of Evidence.
July 3, 2020 Case Laws Income Tax AT

Trust's Anonymous Donation Deemed Legitimate; Additions Ordered Deleted Due to Lack of Evidence on Non-Existence of Donors.
July 3, 2020 Case Laws Income Tax AT

Section 153A: No New Income Added if No Incriminating Material Found During Search for Completed Assessments.
July 3, 2020 Case Laws Income Tax AT

Tribunal Rejects Rectification Request u/s 254(2) of Income Tax Act; No Apparent Error Found in Record.
July 3, 2020 Case Laws Insolvency and Bankruptcy Tri

Petition for Corporate Insolvency Resolution Process dismissed; company not insolvent, experiencing growth, no financial debt found.
July 3, 2020 Case Laws Central Excise AT

Weighbridge Inside Factory Premises Disproves Clandestine Goods Removal; Slips Not Evidence of Unauthorized Clearance.
July 3, 2020 Case Laws Central Excise AT

Revenue's Appeal Fails to Dispute Refund Entitlement for 100% Export Unit u/r 5, CENVAT Credit Rules 2004.
July 2, 2020 Case Laws GST AAR

Threaded Metal Nuts Classified Under Chapter 7318 16 00 for Use in Electronics, Solar Energy, and Vehicles.
July 2, 2020 Case Laws GST AAR

Applicant Not Classified as GTA; Ineligible for 12% GST Forward Charge on Sub-contracted Services.
July 2, 2020 Case Laws Income Tax AT

Hostel for Students Qualifies for Tax Exemptions u/ss 11 & 12 of Income Tax Act Based on Merit Criteria.
July 2, 2020 Case Laws Income Tax AT

Court Upholds Reopening of Assessment u/s 147 for Sale of Penny Stocks; Section 68 Invoked for Additions.
July 2, 2020 Case Laws Income Tax AT

Section 43A Applies Only to Foreign Currency Fluctuations During Loan Repayment, Not Year-End Loan Restatements.
July 2, 2020 Case Laws Income Tax AT

Income from Relinquished Rights to be Assessed as Capital Gains; Deductions Applicable u/s 48.
July 2, 2020 Case Laws Income Tax AT

Assessee Successfully Counters Allegations: Section 263 and Section 92BA Not Applicable in Domestic Transaction Case.
July 2, 2020 Case Laws Income Tax AT

Intimation u/s 200A with late fees u/s 234E is appealable if non-compliance with provisions is proven.
July 2, 2020 Case Laws Income Tax AT

Section 234E Late Fee is Mandatory: No Waivers or Deletions Allowed for Reasonable Cause by Taxpayer.
July 2, 2020 Case Laws Customs AT

Appellant's False Declaration Leads to Absolute Confiscation of Gold Bars for Smuggling with Malafide Intent.
July 2, 2020 Case Laws Service Tax AT

Service Tax Applies to Pure Service Contracts; Composite Contracts Taxed Under Works Contract Services Since June 2007.
July 2, 2020 Case Laws Indian Laws HC

Petitioners challenge Show Cause Notice issued by unqualified bank official, seek broader judicial review u/s 13(3A) SARFAESI Act.
July 2, 2020 Case Laws GST HC

Court Orders DGGI to Conclude ITC Wrongful Availment Probe u/s 67 of CGST Act in 3 Months.
July 2, 2020 Case Laws Income Tax AT

Bank Penalized u/s 271C for LTC Tax Lapse; Penalty Waived Due to Reasonable Cause Per Section 273B.
July 1, 2020 Case Laws GST HC

Rule 142(1)(a) CGST/GGST Rules 2017 Upheld: Validity of Show Cause Notices in Tackling Fraudulent Billing Confirmed.
July 1, 2020 Case Laws Income Tax AT

Assessing Officer to Investigate Discrepancies in Declared Gross Receipts and Form 26AS via TDS Certificates Inquiries.
July 1, 2020 Case Laws Income Tax AT

Clarification on TDS Applicability: Section 194C for Residents, Section 172 for Non-Resident Shipping Profits. No Overlap.

1 ....636 637 638 639640641 642 643 644........ 1584

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

F: Exporter Queries Third-Party Payments Under LUT; Clarification on FEMA...

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...