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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 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 CBDT Extends Form 56F Filing Deadline Under Section... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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June 17, 2020 Case Laws Income Tax HC

Tribunal Should Recognize Seized Cash as Advance Tax Payment Date: March 15, 2007, for AY 2007-08.
June 17, 2020 Case Laws Income Tax AT

Court Rules Mere Suspicion Insufficient for Reopening Assessments u/s 147; Requires Concrete Evidence of Undisclosed Income.
June 17, 2020 Case Laws Income Tax AT

Income Tax Department Nullifies Protective Addition u/s 179 After Company's Liability is Cleared.
June 17, 2020 Case Laws Income Tax AT

Reassessment u/s 147 Invalid if Additions Aren't on Notified Issue; CIT(A) Order Set Aside, Additions Deleted.
June 17, 2020 Case Laws Income Tax AT

Disallowance in profit calculation u/s 115JB capped at 1% of exempted income, subject to Section 14A and Rule 8D limits.
June 17, 2020 Case Laws Income Tax AT

Tax Liability Not Ceased: No Evidence Found u/s 41(1) of Income Tax Act; Addition Deleted.
June 17, 2020 Case Laws Income Tax AT

Assessee Allowed to Offset Losses from 2011-12 and 2012-13 Against Future Income u/s 115JB of Income Tax Act.
June 17, 2020 Case Laws Customs AT

Assessing Officer Must Apply Consistent Standards for Palm Oil Importability and Exemption Eligibility.
June 17, 2020 Case Laws Customs AT

Confiscation of Rifle Cartridges for Sportsman and Coach Overturned; Import Within Legal Limits Set by Arms License.
June 17, 2020 Case Laws VAT and Sales Tax HC

State to Investigate Alleged Collusion in Wrongful Tax Credit Disclosure Using Specialized Cybercrime Units.
June 17, 2020 Case Laws Indian Laws HC

Cheque Dishonor Case u/s 138: Courts Reject Early Document Production Request in Summon Trial.
June 17, 2020 Case Laws Central Excise AT

No Cash Refund of MODVAT/CENVAT for Closed Factories u/r 5; Section 11B Limits Apply.
June 17, 2020 Case Laws Central Excise AT

Extended Limitation Period Inapplicable: No Suppression or Fraud Found, Accurate Records Maintained, Regular Returns Filed.
June 17, 2020 Case Laws Service Tax AT

Mauritius-Based 'Know How' Rights Not Taxable as Intellectual Property Under Reverse Charge Mechanism, Court Rules.
June 17, 2020 Case Laws Service Tax AT

USA Company Provided Manpower Services to Appellant by Seconding Employees Without Direct Salaries Paid by Appellant.
June 17, 2020 Case Laws Service Tax AT

FSE's Recruitment Services for Sports Events Classified Under Manpower Supply Agency by Finance Act.
June 17, 2020 Case Laws Service Tax AT

Photobook Printing for Photographers Classified as Non-Taxable Service, Exempt from Service Tax Payments Under Photography Services.
June 16, 2020 Case Laws Service Tax HC

Court Orders Refund of Rs. 2.38 Crore with Interest; Rate Increases to 12% if Delayed After July 15, 2020.
June 16, 2020 Case Laws Income Tax AT

Section 68 Assessment Challenged: AO's Additions Deemed Unjustified Due to Lack of Evidence and Identified Doubts.
June 16, 2020 Case Laws Income Tax AT

Reopening Assessment u/s 147 for Gifts from HUF Deemed Invalid; Difference of Opinion Not Allowed.
June 16, 2020 Case Laws Income Tax AT

Deductions Allowed for Damages and Shipping Commissions u/ss 80 IC & 80 IB; Not for Bank Interest or Rent.
June 16, 2020 Case Laws Income Tax AT

Charitable Trust's Construction Expenses Allowed After AO's Disallowance Overturned by CIT(A) for Lack of Justification Opportunity.
June 16, 2020 Case Laws Insolvency and Bankruptcy Tri

Tribunal Confirms Jurisdiction for CIRP Petition Based on Rs. 1 Lakh Threshold Under Insolvency and Bankruptcy Code, 2016.
June 16, 2020 Case Laws Central Excise AT

Exemption for Cement Clearance Without Retail Price Declaration: Non-Packaged Form Duty Under Notification No. 4/2007-CE, Sl No. 1C.
June 15, 2020 Case Laws GST SC

Delhi High Court Orders Revenue Department to Allow GST TRAN-1 Form Filing Electronically or Manually by Sep 13, 2019.
June 15, 2020 Case Laws Income Tax HC

Assessment Reopening u/s 147 Deemed Unjustified; No Escaped Income Found for Relevant Assessment Years.
June 15, 2020 Case Laws Money Laundering HC

Bail Denied for Accused in Rs. 44 Crore Money Laundering Case Involving Fictitious Accounts in Delhi and Kolkata.
June 15, 2020 Case Laws Customs AT

Cigarettes Hidden Under Aluminum Scrap Confiscated Without Need for Criminal Intent Under Customs Regulations.
June 15, 2020 Case Laws Income Tax AT

Tax Deduction Limits u/s 54F: Calculating Individual's Eligible Investment in Jointly Acquired Property with Daughter.
June 15, 2020 Case Laws Income Tax AT

Court Deletes Notional Rent Additions on Leased Plant & Machinery Due to Lack of Evidence of Higher Rental Income Received.
June 15, 2020 Case Laws Income Tax AT

Tax Assessment Conversion to Full Scrutiny Violated CBDT Instructions, Lacked Substantial Evidence, and Was Mechanically Approved.
June 15, 2020 Case Laws Customs AT

Customs Broker License Revocation Overturned; Security Deposit Forfeiture and Penalty Upheld for Gross Negligence Violations.
June 15, 2020 Case Laws Customs AT

Customs Broker Challenges License Revocation Over Forged IEC Documents, Argues Limited Verification Responsibility u/r.
June 15, 2020 Case Laws Income Tax AT

Bombay High Court Rules Against Deduction of Interest Paid on TDS u/s 201(1A), Overturning Previous Karnataka Decision.
June 13, 2020 Case Laws Income Tax HC

Penalty u/s 271(1)(c) Deleted: Assessee Accurately Declared All Facts Despite Defective Notice and Initial Imposition.
June 13, 2020 Case Laws Income Tax HC

Section 68 Cash Credits: No Income Addition for Assessee Earning Commissions; Beneficiary Deposits Already Assessed.
June 13, 2020 Case Laws Income Tax HC

Reassessment Orders Invalid if Officer Lacks Jurisdiction; Foundation for Reopening Assessment is Crucial.
June 13, 2020 Case Laws Income Tax HC

New Grounds for Reassessment Allowed Under Income Tax Act Section 147, Explanation 3.
June 13, 2020 Case Laws Income Tax HC

Tribunal Finds No Marketing Support Services Offered by Assessee to Associated Enterprise; No Commission Received.
June 13, 2020 Case Laws Income Tax AT

Penalty Confirmed: Taxpayer Fails to Maintain Books; Claims of Damage Unsubstantiated u/s 271A and 273B.
June 13, 2020 Case Laws Income Tax AT

Loss from Business Investment Write-Off: Business or Capital Loss? Long-Term Investment Classification Confirmed.
June 13, 2020 Case Laws Customs AT

Inlay Products Exempt from Anti-Dumping Duty: No Material Injury to Domestic Producers Found.
June 13, 2020 Case Laws Customs AT

Declared Value of Imported DAP Accepted Due to Satisfactory Evidence in Related Party Transaction Review.
June 13, 2020 Case Laws Money Laundering HC

NCLT Hyderabad cannot handle money laundering appeals; such cases fall under PMLA jurisdiction, not Section 60(5) IBC.
June 13, 2020 Case Laws Service Tax AT

Each Mandi Samiti is an independent entity under Notification No. 06/2005-ST; service tax exemption limits apply separately.
June 13, 2020 Case Laws Service Tax AT

Banks Can Avail CENVAT Credit for Service Tax Paid on Deposit Insurance as an Input Service.
June 13, 2020 Case Laws Central Excise AT

Clandestine Removal and Confiscation Under Central Excise: Separate Notices for Duty Demand and Confiscation Avoid Double Jeopardy.
June 13, 2020 Case Laws VAT and Sales Tax HC

Court Adjusts Penalty for Sales Suppression Under Kerala VAT Act; Limits Additional Assessment to 25% of Initial Amount.
June 12, 2020 Case Laws Income Tax HC

ITAT Remands Case to AO for Verification of Debt Write-Off in Taxpayer's Books After Sister Company's Liquidation.
June 12, 2020 Case Laws Income Tax AT

Revenue Cannot Alter De-Merger Expense Amortization Claim Once Allowed u/s 35DD Without Factual Change.

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