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

TMI - e-Newsletter TaxTMI DGFT Makes Electronic Certificates of Origin... TaxTMI Central Government Sets Phased Implementation Dates... TaxTMI RBI Revises Payment Rules Between ACU Member... TaxTMI New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Revenue Appeals Below Rs. 2 Crores Must Be... TaxTMI Foreign Entities with Liaison Offices Must File... TaxTMI Taxpayers eligible for interest and penalty waiver... TaxTMI New Income Tax Bill to Replace 1961 Act Promises... TaxTMI GST Appeals Must Be Filed Within 4 Months: No Power... TaxTMI Voluntary GST Payment Through Form DRC-03 Accepted... TaxTMI Tax Department's 24-Hour Notice and 48-Hour Reply... TaxTMI GST Orders Quashed After Tax Department Failed to... TaxTMI Input Tax Credit Claims Must Consider GSTR-9 Annual... TaxTMI GST Fraud: Arrest Declared Illegal Due to Premature... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 36651 to 36700 of 78890 Records

1 ....730 731 732 733734735 736 737 738........ 1578

August 27, 2019 Case Laws GST HC

Authorities Must Provide Seized Document Copies; Claims of Prejudice Need Substantial Reasons; Affected Parties Need No Justification.
August 27, 2019 Case Laws GST HC

Assessee admits unrecorded goods at business location; release upon 50% tax, penalty payment, and security for balance.
August 27, 2019 Case Laws GST HC

Nodal Officer to Review Petitioner's GST Registration Amendment Complaint; Decision Expected Within Two Weeks Under GST Rules 2017.
August 27, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 set aside due to lack of basis; audit report not filed electronically.
August 27, 2019 Case Laws Income Tax HC

ITAT to Reassess Classification of Payment to ITC Limited: Capital vs. Revenue Expenditure in Hotel Management Case.
August 27, 2019 Case Laws Income Tax HC

Interest on Deposits with Regional Rural Banks Qualifies for Deduction u/s 80P(2) of Income Tax Act.
August 27, 2019 Case Laws Income Tax HC

Assessee's Cash Purchases in First Year Not Taxable Due to Exceptional Circumstances u/s 40A(3) and Rule 6 DD(j.
August 27, 2019 Case Laws Income Tax HC

Revised Deduction Claim u/s 80IA Accepted as Audit Reports Submitted During Assessment; Form 10CCB Rules Amended.
August 27, 2019 Case Laws Income Tax AT

No TDS on Export Commission to Non-Residents Without Indian Establishment; No Disallowance Per Section 40(a)(ia).
August 27, 2019 Case Laws Income Tax AT

Bengaluru METRO Granted Tax Exemption: Revenue from Rent and Ads Supports Public Utility, Not Profit - Section 11.
August 27, 2019 Case Laws Income Tax AT

Reassessment u/s 147 quashed due to mechanical approval by authorities u/s 151, lacking proper scrutiny.
August 27, 2019 Case Laws Income Tax AT

Assessing Officers Must Get Approval to Expand Limited Scrutiny Beyond Initial Issues: CBDT Guidelines Clarified.
August 27, 2019 Case Laws Income Tax AT

Severance fees for ending IP and trade name use are prior period revenue expenses, not capital, per ICAI standards.
August 27, 2019 Case Laws Income Tax AT

Court Upholds CIT(A) Decision: No Evidence of Excessive Management Fees u/ss 40A(2) and 37; Adjustment Deleted.
August 27, 2019 Case Laws Income Tax AT

Income Tax Act Section 68: Unexplained Share Application Money or Premiums Can Be Taxed If Source Is Not Proven.
August 27, 2019 Case Laws Income Tax AT

Transactions Deemed Legitimate: Evidence Supports Purchase, Dematerialization, and Sale of Shares; No Contradictory Evidence Found.
August 27, 2019 Case Laws Income Tax AT

Penalty Upheld: Death of CA in 2016 Not Valid Reason for Audit Failure in 2009-2010 u/s 271B.
August 27, 2019 Case Laws Income Tax AT

Penalty u/s 271B Not Applicable Without Book Maintenance; Section 271A Applies Instead for Non-Maintenance.
August 27, 2019 Case Laws Income Tax AT

Tenancy Rights Not Eligible for Depreciation as Intangible Assets u/s 32 of Income Tax Act.
August 27, 2019 Case Laws Income Tax AT

Income Addition Rejected: AO Cannot Rely Solely on Retracted Loan Statement Without Witness Cross-Examination Opportunity for Assessee.
August 27, 2019 Case Laws Indian Laws SC

Advisory Board Opinions Are Not Judicial Rulings; They Don't Assess Detention Validity Like Courts Do.
August 27, 2019 Case Laws VAT and Sales Tax HC

Writ Petitioner Claims Unawareness of Late Father's Business; Unable to Contest Property Used for Tax Recovery Auction.
August 27, 2019 Case Laws Indian Laws SC

Objections to Arbitration Agreement Validity Must Be Raised u/s 16; Civil Courts Lack Jurisdiction.
August 27, 2019 Case Laws Indian Laws HC

Cheque Dishonor: Presumption of Debt u/s 139 if Accused Acknowledges Signature; Burden on Accused to Disprove.
August 26, 2019 Circulars SEBI

Company Violates SEBI 2018 Regulations on Capital Issuance and Disclosure, Risking Market Transparency and Investor Protection.
August 26, 2019 Case Laws GST AAAR

Solar Energy Water Pumping Systems Classified as Goods and Services with 8.9% GST Rate per Entry No. 234 and 38.
August 26, 2019 Case Laws GST AAAR

Rajasthan-based registrant denied ITC for Central Tax on Haryana hotel services; supply and supplier both in Haryana.
August 26, 2019 Case Laws GST HC

C&AG Service Tax Audit Stayed: Rule 5A of Service Tax Rules Not Preserved Under CGST Act Section 174(2.
August 26, 2019 Case Laws GST HC

Party Faces Interest Demand for 7-Month GST Delay; Technical Body to Verify Input Tax Credit Glitch.
August 26, 2019 Case Laws Income Tax SC

High Court Upholds CIT and ITAT's Decision: Disallowance Based on Third-Party Info Without Cross-Examination Dismissed.
August 26, 2019 Case Laws Income Tax HC

Assessing Officer's Evidence Clears Assessee; No Section 69A Addition for Unexplained Money, Says Tribunal and Commissioner.
August 26, 2019 Case Laws Income Tax HC

Income Tax Assessment Reopened u/s 147 Deemed Legally Flawed Due to Non-Compliance with Statutory Requirements.
August 26, 2019 Case Laws Income Tax HC

No Hearing Required Before IDS Submission Voided for Misrepresentation u/s 193 of Finance Act 2016.
August 26, 2019 Case Laws Income Tax HC

Delay in Dispatching ITAT Order to CIT Cannot Circumvent Penalty Limitation Period u/s 271(1)(c.
August 26, 2019 Case Laws Income Tax HC

Section 68 Loan Transaction Ruled as Accommodation Entry; No Question of Law u/s 260A.
August 26, 2019 Case Laws Income Tax HC

Assessment Order u/s 143(3) Interpreted as "Order Giving Rise to Demand" in Rule 68B Recovery Proceedings.
August 26, 2019 Case Laws Income Tax AT

Interest on Loans Not Added if Year-End Profit Shows Commercial Intent, Prevents Fund Diversion Concerns.
August 26, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Imposed Due to Non-Deliberate Non-Disclosure of Interest Income by Taxpayer.
August 26, 2019 Case Laws Income Tax AT

Depreciation Disallowed: Log Book Needed to Prove Exclusive Business Use of Vehicle Lacking Evidence.
August 26, 2019 Case Laws Income Tax AT

Income Tax Act Section 263 Order Quashed for Exceeding Statutory Time Limit; Nine-Month Delay Deemed Unreasonable.
August 26, 2019 Case Laws Income Tax AT

Interest Payments to Trust Not Disallowed u/s 40(a)(ia) Due to Trust's Income Filing.
August 26, 2019 Case Laws Income Tax AT

Section 234E: No Late Filing Fee for TDS Statements Submitted Before June 1, 2015.
August 26, 2019 Case Laws Income Tax AT

Eligibility for Tax Benefits u/s 10AA: Transferred Employees Must Be Under 50% of Total Workforce for Deduction.
August 26, 2019 Case Laws Income Tax AT

Resolution to Raise Partner Pay Invalid Without Witness Signature, Lacks Legal Merit, Claims Dismissed.
August 26, 2019 Case Laws Customs AT

Claiming Customs Duty Refund: Section 27 Requires Re-assessment Order, Adheres to Time Limits, and Follows Chapter 14 Guidelines.
August 26, 2019 Case Laws Customs HC

ARDF report on betel nuts origin unreliable; affects smuggling and seizure case under customs law.
August 26, 2019 Case Laws Customs HC

Duty Exemption Doesn't Waive Compliance with Customs Act Sections 34 & 35; Importers Must Meet All Legal Obligations.
August 26, 2019 Case Laws Customs AT

Redemption Fine Cannot Be Upheld if Confiscation Is Unchallenged; Only Applicable as Alternative to Confiscation.
August 26, 2019 Case Laws Companies Law HC

NSEL Platform Users Traded Commodities, Not Investments; NSEL Not a Financial Establishment Under Maharashtra Act 1999.
August 26, 2019 Case Laws Insolvency and Bankruptcy AT

Insolvency Application u/s 7 Not Rejected Due to Pending Debt Recovery Tribunal Case if Debt and Default Exist.

1 ....730 731 732 733734735 736 737 738........ 1578

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Challenge Issuing Single Show Cause Notice for Multiple Years under Se...

F: Bank Denies GR Waiver for Export-Import Job Work; Guidelines Limited t...

C: Exim Bank Sets $120M Line of Credit for Vietnam to Procure High-Speed ...

C: Exim Bank of India Finalizes $180M Credit Line with Vietnam for Offsho...

F: GST Officers Must Offer Four Personal Hearings in Tax Proceedings Unde...

T: Finance Bill 2025-26: Insurance Commission Tax Rate Drops to 2% Under ...

T: Union Budget 2025-26 sets income tax deduction rates and advance tax c...

F: Withdrawing Appeal on Ineligible ITC for 2019-20: Experts Advise Based...

F: Client's GST Export Refund Rejected for Missing HSN/SAC in Annexure B;...

F: User faces issues filing penalty waiver under Section 128(1)(b) after ...

H: SEBI Launches MITRA Platform to Help Investors Track Inactive Mutual F...

H: DGFT Makes Digital Filing Mandatory for Show Cause Notices, Appeals an...

H: Insolvency Professionals Must Register All Current and New Appointment...

A: India's Foreign Trade Policy: EPCG and AA Schemes Boost Exporters with...

A: GST on Rentals: 18% on Commercial, Exempt for Residential Use; RCM App...

A: Section 194F: 20% TDS on Non-Resident Long-Term Capital Gains from Pro...

A: India's Consumer Protection Act and Digital Data Act Aim to Tackle Dec...

A: High Court Upholds Prosecution for Late Tax Filings Despite Penalties ...

A: Service Tax Not Applicable on Reimbursement of Expenses, Supreme Court...

A: Supreme Court Revokes Penalties Under Section 68 IT Act After New Evid...

A: Exporters with Permissions Eligible for RoDTEP Benefits Despite Sugar ...

A: Switching 10% of Indian commuters to bicycles could save 9.125B liters...

A: India Boosts Plastic Exports with Incentives, Trade Agreements, and Su...

A: Indian Ports: Over 1,000 Million Tonnes of Cargo Handled Annually, Boo...

H: Reimbursable Expenses and Logistics Income Not Subject to Service Tax ...

H: Sales Tax Exemption Under Package Scheme Upheld: Forms 'C' 'D' Not Req...

H: GST Reassessment Challenge Fails as Section 107A Appeal Provides Adequ...

H: Registration Under GST Cannot Be Denied Based On Applicant's Non-Resid...

H: Bank Accounts Remain Frozen After Evidence Shows Rs.12.33 Crore GST Fr...

H: Input Tax Credit Denied: Taxpayers Failed to Prove Actual Receipt of G...