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 32001 to 32050 of 79196 Records

1 ....637 638 639 640641642 643 644 645........ 1584

July 1, 2020 Case Laws Income Tax AT

Indian PSU Wins Challenge Against Disallowance of Travel Expenses Claimed as Business Expenditure; Ad-hoc Disallowance Deemed Unjustified.
July 1, 2020 Case Laws Service Tax AT

Toll Plazas, Crossings, Parking Bays & Restrooms Classified as Part of Road, Exempt from Service Tax.
July 1, 2020 Case Laws Service Tax AT

Cenvat Credit Reversal Overturned: Banking and Financial Services Deemed Essential for Business Operations, Eligible for Credit.
June 30, 2020 Case Laws GST AAAR

Court Denies Rectification Request; Electrolnk and Consumables Ruled as 'Mixed Supply' in AAAR Order.
June 30, 2020 Case Laws GST AAAR

Fusible Interlining Cloth Classified Under Sub-Heading 5903, Not Excluded by Chapter Note 2(a) Clause (4) in Chapter 59.
June 30, 2020 Case Laws GST AAAR

Job-work arrangement with minor additions like air and water for power generation exempt from GST under CGST Act 143(1)(a).
June 30, 2020 Case Laws GST AAAR

GST Input Tax Credit Denied for Residential Road Construction in Factory Estate u/s 17(2) of CGST Act 2017.
June 30, 2020 Case Laws GST AAAR

Appellant Wins: No Obligation to Reverse Input Tax Credit for Liquidated Damages Deductions, AAR Ruling Overturned.
June 30, 2020 Case Laws Income Tax AT

Penalty u/s 234E for AY 2014-15 Deemed Unauthorized, Notices Annulled, and Intimation Quashed.
June 30, 2020 Case Laws Income Tax AT

Interest on Compensation u/ss 28 & 34 of Land Acquisition Act Exempt from Taxation Per Section 10(37) IT Act.
June 30, 2020 Case Laws Income Tax AT

Special Audit Extension u/s 142(2A) Invalidated Due to Unauthorized Officer's Approval, Assessment Voided.
June 30, 2020 Case Laws Income Tax AT

Depreciation on Technical Know-How: Consistency Principle Enforces Capital Nature for Expense Treatment Allowing Depreciation.
June 30, 2020 Case Laws Income Tax AT

Commission Expenses Disallowed Due to Lack of Recipient Details and Unproven Business Purpose Under Review.
June 30, 2020 Case Laws Insolvency and Bankruptcy HC

Copyright Dispute in LTHPL Insolvency Case: NCLT to Adjudicate u/s 60(5) of IBC, Civil Courts Barred.
June 30, 2020 Case Laws Insolvency and Bankruptcy AT

Directors Illegally Withdrew Funds During CIRP Moratorium Using "Self" Cheques, Undermining Insolvency Resolution Professional's Authority.
June 30, 2020 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Approved: No Manipulation by Resolution Professional; CoC's Commercial Wisdom Upheld, Not Open to Judicial Review.
June 30, 2020 Case Laws VAT and Sales Tax HC

Court Rules: Electricity Use Can't Solely Justify Rejecting Accounts or Estimating Turnover Without Notice of Assessment Order.
June 29, 2020 Case Laws GST AAAR

Court Clarifies Rule 32(5) CGST: Second-Hand Goods Valuation for Paintings, Jewelry, and More, Excluding Items 7 & 8.
June 29, 2020 Case Laws Income Tax AT

Tax Scrutiny Expansion Requires Prior Approval for Full Investigation u/s 68, Following CBDT Circular Guidelines.
June 29, 2020 Case Laws Income Tax AT

DVO's Valuation Must Be Considered for LTCG Calculation u/s 50C(3) When Lower Than Stamp Duty Value.
June 29, 2020 Case Laws Income Tax AT

Substantial Shareholding Date Under IT Act Sec 2(22)(e) Valid if Filed Late with ROC Acceptance.
June 29, 2020 Case Laws Insolvency and Bankruptcy AT

Sections 8 & 9 of Insolvency Code: Unpaid debts need clear payment proof via electronic transfer for insolvency process initiation.
June 29, 2020 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Process u/s 7 valid; debt acknowledgment extends limitation period per Section 18 of Limitation Act.
June 29, 2020 Case Laws Central Excise AT

Excise Case Demand Dismissed Due to Lack of Solid Evidence; Disputed Documents Insufficient for Allegations of Clandestine Removal.
June 27, 2020 Case Laws Insolvency and Bankruptcy AT

Suspended Board Can Attend CIRP Meetings but Lacks Voting Power on Resolution Plan; Cannot Dictate CoC Decisions.
June 27, 2020 Case Laws Income Tax AT

Income Tax Act Section 37(1) supports agents' commission claims as legitimate, with no evidence of tax evasion.
June 27, 2020 Case Laws Insolvency and Bankruptcy AT

Imposing Heavy Costs on Operational Creditors to Deter Deceptive Practices in Corporate Insolvency Resolution Process.
June 27, 2020 Case Laws GST AAAR

Fortified Rice Kernels (FRK) lack essential rice traits; cannot be classified under Chapter 10 per Chapter Note 1(A).
June 27, 2020 Case Laws GST AAAR

Cash Transport by Vans Subject to GST, Classified as Goods; ITC Available for Vans Used in Cash Transport.
June 27, 2020 Case Laws Income Tax HC

Stay Petition Requires 25% Deposit in Six Months; Appeal Heard if 12.5% Deposited in One Month.
June 27, 2020 Case Laws Income Tax HC

Court Rules Reopening of Assessment Invalid u/s 147: No Justifiable "Reason to Believe" for Undisclosed Share Transactions.
June 27, 2020 Case Laws Income Tax AT

Assessee Meets Burden of Proof u/s 68; Revenue Must Prove Unexplained Cash Credits as Disguised Loans.
June 27, 2020 Case Laws Income Tax AT

Business Loss Claim: Carry Forward and Deduct in Current Year if No Taxable Income Last Year.
June 27, 2020 Case Laws Income Tax AT

Registration Denied: Trust's Charitable Objectives and Activities Under Scrutiny u/ss 12AA and 80G.
June 27, 2020 Case Laws Income Tax AT

PCIT Lacks Jurisdiction u/s 263 for Specified Domestic Transactions Due to Nonexistent Clause in Section 92BA.
June 27, 2020 Case Laws Income Tax AT

Depreciation on Solar Power Plant: Year of Assessment and Asset Block Treatment Clarified for Future Admissibility.
June 26, 2020 Case Laws GST AAAR

GST Not Applicable on Membership Fees: Activities Not Business u/s 2(17), CGST Act 2017.
June 26, 2020 Case Laws GST HC

Court Upholds Order: Company to Pay Rs. 4,53,949 for Profiteering on Food Processor; Interest and Penalty Stayed.
June 26, 2020 Case Laws GST NAPA

Allegation of GST Input Tax Credit Benefit Not Passed to Buyers in Vedantam Flat Purchase Case.
June 26, 2020 Case Laws Service Tax AT

Appellant Granted Exclusive Right to Use Charter Vessel for Dredging, Blocking Owner or Third-Party Access During Contract.
June 26, 2020 Case Laws Service Tax AT

Service Tax Demand on Photography Services: Extended Limitation Period Not Applicable for Government Organization's Tax Compliance.
June 26, 2020 Case Laws Income Tax AT

Court Examines Section 2(22)(e) of Income Tax Act on Deemed Dividends in Ongoing Subsidiary Transactions Dispute.
June 26, 2020 Case Laws Income Tax AT

Court Reopens Assessment: Share Capital Money Deemed Accommodation Entry; Assessee Must Prove Compliance with Section 68 Requirements.
June 26, 2020 Case Laws Income Tax AT

Section 271(1)(c) Penalty: Defective Notice and Non-Specified Charge in Income Tax Case Explored.
June 26, 2020 Case Laws Income Tax AT

Tax Reassessment u/s 147: Burden on Revenue to Prove Unexplained Expenditure for Medical College Admission.
June 26, 2020 Case Laws Income Tax AT

Assessing Officer's Discretion in Investigation Can't Be Revised by Pr. CIT u/s 263 for Inadequate Enquiry.
June 26, 2020 Case Laws Income Tax AT

Does Frequent Gallery Rental Qualify as Charitable Activity for Tax Exemption u/s 11 of Income Tax Act?
June 25, 2020 Case Laws GST AAAR

Land Development Deemed Works Contract, Not Immovable Property Transfer; 18% GST Applies Per Section 2(119) GST Act.
June 25, 2020 Case Laws Central Excise AT

Court Rules Confiscated Goods Redemption Order Unsustainable; Hologram Affixing on CFLs Not Manufacturing.
June 25, 2020 Case Laws Indian Laws HC

Petitioner cannot be prosecuted u/s 138 of the Negotiable Instruments Act without company as co-accused.

1 ....637 638 639 640641642 643 644 645........ 1584

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

F: Exporters Must Comply with FEMA Laws on Third-Party Export Proceeds; D...

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...

T: Court Rules Assessment Order Invalid Due to Error in Naming Merged Ent...