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Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Tax Deduction Guidelines Update: Section 192 Adds... TaxTMI Mentioning SAP Number Instead of Tax Invoice in... TaxTMI Tax Assessment Order Quashed: Officer Failed to... TaxTMI Unsigned GST Assessment Order Invalid: Signature... TaxTMI Reassessment Under Section 147 Invalid When Based... TaxTMI Income Tax Proceedings Under Section 153C Invalid... TaxTMI Telecom Company Wins Relief on Section 14A, MAT,... TaxTMI IPO Expenditure Allowed Under Section 37 Despite... TaxTMI Service Tax Show Cause Notice and Original Order... TaxTMI Bail Denied in Section 447 Companies Act Case: Bank... TaxTMI Income Tax correction statements pertaining to... TaxTMI CBDT Extends Form 56F Filing Deadline Under Section... TaxTMI Technical Error in Auto-Populated Shipping Address... TaxTMI Appellate Authority Under GST Can Condone Delay... TaxTMI Show Cause Notice under Section 73 CGST Act quashed... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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Showing 34301 to 34350 of 79130 Records

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January 31, 2020 Case Laws Income Tax HC

Assessee Meets Section 68 Burden: Not Required to Explain Lender's Fund Source for Unsecured Loan.
January 31, 2020 Case Laws Income Tax HC

Loan Waiver Not a Trading Liability Cessation u/s 41(1) of Income Tax Act; No Deduction Claimed u/s 36(1)(iii).
January 31, 2020 Case Laws Income Tax HC

Loan to Shareholder Not Deemed Dividend Under Income Tax Act Section 2(22)(e) in Ordinary Business Transactions.
January 31, 2020 Case Laws Income Tax AT

Securities Loss Deduction Allowed When Moving from AFS to HTM; Revised Calculations Confirmed by Tax Commissioner.
January 31, 2020 Case Laws Income Tax AT

Order Rectification and Assessment Need AO's Satisfaction Recording u/ss 254 & 153C; Matter Recalled for Re-hearing.
January 31, 2020 Case Laws Income Tax AT

Court Rules ICAI's Guidance Note Non-Mandatory; Assessee's Accounting Method Valid Under Income Tax Act.
January 31, 2020 Case Laws Income Tax AT

CIT(A) Hearing Delays: Late-Night Scheduling Inconveniences for Tax Practitioners, Advocates, and Accountants Should Be Avoided.
January 31, 2020 Case Laws Income Tax AT

Intimations u/s 143(1) of Income Tax Act are appealable; no CPC rectification needed before appealing u/s 246A.
January 31, 2020 Case Laws Income Tax AT

Tribunal Condones Appeal Delay, Emphasizes Government Can't Retain Taxpayer Money Over Technicalities; Appeal Initially Not E-filed.
January 31, 2020 Case Laws GST AAAR

Railway Platform Food Sales Classified as Catering Service: 5% GST Rate Applies Without Input Tax Credit.
January 30, 2020 Case Laws GST AAAR

Appellant's Services for Infinera US Deemed 'Intermediary' u/s 2(13) IGST Act, Affecting GST Levy.
January 30, 2020 Case Laws GST AAR

Insurance Premium Recovery from Employees Not a Supply of Service Under GST; Not Pure Agent Services.
January 30, 2020 Case Laws GST AAR

GST Rate Set for 'Instant Tea Whitener' Under Chapter Heading 0402, Milk as Essential Ingredient.
January 30, 2020 Case Laws GST AAR

Reduced CGST and SGST Rates for Namkeen Products in Sealed Pouches if Brand Name is Relinquished.
January 30, 2020 Case Laws Income Tax HC

Amortization of "held to maturity" investments allowed u/s 37(1) of Income Tax Act, irrespective of balance sheet classification.
January 30, 2020 Case Laws Income Tax HC

Banking Companies Exempt from Minimum Alternate Tax u/s 115JB(2) of Income Tax Act.
January 30, 2020 Case Laws Income Tax HC

Seizure of Jewellery u/s 132 Ruled Invalid; Petitioner Denied Return Despite Legal Breach by Officer.
January 30, 2020 Case Laws Indian Laws HC

Directors remain liable for cheque dishonor u/s 138 even if the company dissolves during proceedings.
January 30, 2020 Case Laws Income Tax AT

Unexplained Cash Credit u/s 68: Bank Statements Not Considered Taxpayer's Books u/s 44AD.
January 30, 2020 Case Laws Income Tax AT

Dispute over Section 10B deduction: Assessee challenges AO's claim, provides evidence of labor charges for CT/PT manufacturing.
January 30, 2020 Case Laws Income Tax AT

Section 153A Additions Invalid: Loose Document Lacks Evidentiary Value Without Proper Inquiry, Highlights Need for Thorough Investigation.
January 30, 2020 Case Laws Income Tax AT

Interest Income from Fixed Deposits for Expressway Setup Not Classified as Income from Other Sources.
January 30, 2020 Case Laws Service Tax HC

Notice Pay for Sudden Termination Exempt from Service Tax; Not Considered a Service by Either Party.
January 29, 2020 Case Laws GST AAR

Railway Platform Food Sales Classified as "Supply of Services," Subject to 5% Tax, No Input Tax Credit Allowed.
January 29, 2020 Case Laws GST HC

E-way Bill Expired: Petitioner Eligible for Reduced Penalty Under Circular No.10 of 2019, Rs. 5000 Penalty Applicable.
January 29, 2020 Case Laws GST HC

Court Orders Release of Goods and Vehicle Due to Missing E-way Bill Part-B; Hearing Opportunity Granted.
January 29, 2020 Case Laws GST HC

Court Quashes Order: Service on Driver, Not Aggrieved Party, Deemed Insufficient for Validity.
January 29, 2020 Case Laws Income Tax AT

Trust Entitled to Deduction for House Property Income; Section 24 Decision by Commissioner Deemed Unsustainable.
January 29, 2020 Case Laws Income Tax AT

Court Evaluates Section 68 Case on Unexplained Cash Deposits from Land Sale; Emphasizes Need for Justified Rejection of Explanations.
January 29, 2020 Case Laws Companies Law HC

Ex-Director Shielded from Personal Liability for Company Debts Due to Lack of Separate Contractual Agreement.
January 29, 2020 Case Laws Insolvency and Bankruptcy Tri

Secured Creditors Can Independently Liquidate Assets: Court Upholds Rights u/s 52 of Insolvency Code.
January 29, 2020 Case Laws Money Laundering HC

Section 3 of the PMLA, 2002: Core Elements of Money Laundering Unchanged Despite Clarifications for Legal Clarity.
January 29, 2020 Case Laws Indian Laws HC

Cheque Dishonor Offense Completed on 11.8.2018 After Statutory Notice Issued and Deadline Passed.
January 29, 2020 Case Laws Income Tax HC

Trust Retains Charitable Status u/s 11, as Objectives Benefit Public Beyond TPA Interests, Ensuring Tax Exemption.
January 29, 2020 Case Laws Income Tax HC

Section 179 Liability Notice for Directors in Liquidation Lacks Detail; Department to Reassess and Review Process.
January 29, 2020 Case Laws Income Tax HC

Challenge to Reopening Assessment: Lack of Rationale by AO on Unpaid Loan Liability u/s 147 Questioned.
January 29, 2020 Case Laws Income Tax HC

Court Clarifies Sections 80HH(2) and 80IA(2)(iv)(c) Are Independent for Tax Deductions; Disagrees with Rajasthan High Court.
January 29, 2020 Case Laws Central Excise HC

Supreme Court Finalizes Tribunal Order; Assessee Cannot Appeal to High Court u/s 35G or Section 130.
January 29, 2020 Case Laws Income Tax HC

AAR Application Rejected: Assessee Failed to Provide Key Documents, Including Contract with Sri Lanka Telecom. Petition Denied.
January 29, 2020 Case Laws Income Tax HC

Income Tax Offence Compounding Allowed with 100% of Evaded Tax Payment u/s 276C(1) of the Income Tax Act.
January 29, 2020 Case Laws Central Excise AT

Department's Rejection of Refund Claim u/s 11B Overturned; Mandatory Pre-Deposit Refundable Despite Limitation.
January 29, 2020 Case Laws Central Excise AT

Retrospective Amendment to Rule 6(6) Clarifies CENVAT Credit Applicability for SEZ Unit Transactions Under Notification No. 50/2008.
January 29, 2020 Case Laws Income Tax AT

Penalty Imposed for Delay in Filing TDS Returns u/s 272A(2)(k) Due to Unavailable Employee PANs.
January 29, 2020 Case Laws Income Tax AT

Interest u/s 36(1)(iii) allowed if genuine: Misuse of borrowed funds irrelevant for disallowance.
January 29, 2020 Case Laws Income Tax AT

No Penalty for Assessee Due to Bona Fide Belief on Cash Loan from Partner u/s 271D, Section 269SS Not Applied.
January 29, 2020 Case Laws Income Tax AT

Trusts Established for CSR Cannot Be Denied Exemption u/s 11; Registration u/s 12AA Must Be Genuine.
January 28, 2020 Circulars SEBI

SEBI Outlines Roles of Investor Protection Fund Trusts and Committees in Market Infrastructure Institutions for Enhanced Transparency.
January 28, 2020 Circulars SEBI

SEBI Updates Margin Framework for Commodity Derivatives to Boost Transparency, Efficiency, and Market Participation.
January 28, 2020 Circulars Customs

Automated Clearance for Home Consumption Piloted at Select ICES Locations with Functional Risk Management System.
January 28, 2020 Case Laws GST AAR

Printing Exam Papers for Schools is a Service Under GST, Subject to 12% Tax Rate.

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A: Understanding India's Tariffs: Customs Tariff Act 1975 Explained with ...

H: Mentioning SAP Number Instead of Tax Invoice in E-way Bill Deemed Huma...

H: Holographic Excise Stickers Classified as Goods Under GST Section 2(52...

H: Title: Customs Must Release Seized Wheat Flour Imports Against Bond an...

H: Customs Broker License Revocation Reversed as No Prescribed Record-Kee...

H: Set Top Boxes Confirmed as Taxable Goods Under Section 2(15), Subject ...

H: Tax Assessment Order Quashed: Officer Failed to Follow Section 74 Guid...

H: Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory...

H: Tax Officials Cannot Penalize Missing State E-way Bill During Feb-Mar ...

H: Absence of E-Tax Invoice Due to GST Portal Glitch Cannot Justify Deten...

H: Income Tax Reassessment Under Section 147 Quashed As Issues Were Alrea...

H: Reassessment Under Section 147 Invalid When Based on Search Materials ...

H: Income Tax Proceedings Under Section 153C Invalid As Seized Documents ...