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 New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Foreign Entities with Liaison Offices Must File... TaxTMI Tax Assessment Order Quashed as Notice Lacked... 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 Assessee's Right to GST Pre-Deposit Refund Cannot... 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 37051 to 37100 of 78887 Records

1 ....738 739 740 741742743 744 745 746........ 1578

August 8, 2019 Case Laws Companies Law HC

Ex-Parte Award Unenforceable Against Company Under Liquidation; Liquidator Supervised by Madras High Court Prevents Execution.
August 8, 2019 Case Laws Income Tax AT

Educational Cess on Income Tax Allowed as Expenditure, Not a Tax u/s 40(a)(ii) of the Income Tax Act.
August 8, 2019 Case Laws Income Tax AT

No Additional Disallowance for Fees Increasing Share Capital in Amalgamation u/s 35DD of Income Tax Act.
August 7, 2019 Circulars Customs

Customs Duties on Re-Imported Exhibition Goods: Conditions and Exemptions Explained in Notification 45/2017-Customs.
August 7, 2019 Circulars Income Tax

Tax Refund Claims u/s 143(1) for Assessment Year 2017-18 Processable Until December 31, 2019.
August 7, 2019 Circulars GST - States

GST Implications on RWA Subscription Fees: Guidance on Taxable Conditions and Compliance for Residential Welfare Associations.
August 7, 2019 Case Laws GST AAR

Applicants must use open market value for out-of-state transfers or 90% of recipient's price if full ITC is available.
August 7, 2019 Case Laws GST HC

Court Orders Reopening of Portal for TRAN-1 Form Filing or Manual Submission to Resolve CENVAT Credit Discrepancy.
August 7, 2019 Case Laws Income Tax HC

Petitioner's Argument: Tax Demand Should Abate u/s 153A Notice, But No Legal Bar on Tax Recovery Exists.
August 7, 2019 Case Laws Income Tax HC

Assessments u/s 153C: AO Must Present Strong Evidence to Prove Document Belongs to Another Party.
August 7, 2019 Case Laws Income Tax HC

Assessing Officer to Review Form No. 10 for Income Accumulation u/s 11(2) Despite Missing Audit Report.
August 7, 2019 Case Laws Income Tax HC

Assessing Officer Improperly Rejected Books Without Allowing Assessee to Address Concerns u/s 145. Tribunal's Decision Upheld.
August 7, 2019 Case Laws Income Tax HC

Court Upholds Validity of Reassessment Notice Issued Within Time Limit u/s 149(1)(b) Despite Late Newspaper Publication.
August 7, 2019 Case Laws Income Tax HC

Court Rules No Pre-Condition Required for Stay Petition; 10% Deposit Imposed by Judge Deemed Improper.
August 7, 2019 Case Laws Income Tax HC

Secured Creditor Bank's Claim Over Guarantor's Property Takes Priority Over Tax Department's Attachment for Crown Debts.
August 7, 2019 Case Laws Income Tax AT

Penalty Order u/s 271(1)(c) Flawed Due to Lack of Separate Proceedings for Sections 143(3)/153A and 143(3)/147 Additions.
August 7, 2019 Case Laws Income Tax AT

AO and TPO Must Align with DRP Directives on Transfer Pricing u/s 144C(13) for International Transactions.
August 7, 2019 Case Laws Income Tax AT

Payments for buying agency services abroad aren't Fees for Technical Services; no TDS or Section 40(a)(i) disallowance.
August 7, 2019 Case Laws Income Tax AT

Deduction Allowed for LIC Group Gratuity Contributions Despite Unapproved Trust, Funds Controlled by LIC Directly for Employee Payments.
August 7, 2019 Case Laws Income Tax AT

Assessee's Straw Sales Not Separately Benchmarked; TNMM Used for Transfer Pricing Comparables in Adjustment.
August 7, 2019 Case Laws Income Tax AT

Taxpayer's Road Construction Under BOT Contract Creates Intangible Asset, Eligible for 25% Depreciation u/s 32(1)(ii).
August 7, 2019 Case Laws Income Tax AT

Valuation fees for know-how u/s 37(1) of Income Tax Act are revenue expenditure, not asset creation.
August 7, 2019 Case Laws Income Tax AT

Court Rules No Jurisdiction to Adjust Net Profit on Land Depreciation u/s 115JB; Addition Correctly Deleted.
August 7, 2019 Case Laws Income Tax AT

Interest Disallowance u/s 36(1)(iii) Not Applicable When Funds Used Solely for Business; Proof Required Otherwise.
August 7, 2019 Case Laws GST HC

Section 78 of State GST Act Maintains VAT Act Provisions for Pre-GST Tax Recovery and Summons Issuance.
August 7, 2019 Case Laws Customs HC

Importers Shouldn't Face Penalties for Authority Delays in Processing Redemption Certificates Under Foreign Trade Policy.
August 7, 2019 Case Laws Customs AT

Interest Levied for Unmet Export Obligations Confirmed; Confiscation and Penalty Overturned in Project Imports Case.
August 7, 2019 Case Laws Service Tax AT

Domain Name Sales Classified as Property Transactions; No Service Tax Applicable Due to Trademark-Like Status.
August 7, 2019 Case Laws Service Tax AT

Foreign Telecom Providers Exempt from Service Tax Under Indian Telegraph Act; Not Considered Telegraph Authority.
August 7, 2019 Case Laws Service Tax AT

Subcontractor Must Pay Service Tax Independently Despite Main Contractor's Payment in Residential Complex Project.
August 7, 2019 Case Laws Service Tax AT

Service Tax Confirmed on Transport Costs Exclusion; Interest and Penalties Imposed on Party Involved.
August 7, 2019 Case Laws Service Tax AT

Penalty Removed for Unintentional Non-Payment of Service Tax; Intentional Evasion Required for Penalty Imposition.
August 7, 2019 Case Laws Service Tax AT

Vague Show Cause Notices Lead to Invalid Orders; Detailed Information Required for Legal Validity.
August 7, 2019 Case Laws Central Excise HC

Rule 18 of the Central Excise Rules, 2002: No One-Year Limit for Export Rebate Claims.
August 7, 2019 Case Laws Central Excise AT

Cenvat credit valid even with separate client registers; no legal prohibition or format requirement for Cenvat records.
August 7, 2019 Case Laws Income Tax HC

Arbitral award compensation not taxable as "windfall gain" in India per Article 22(3) of India-Switzerland DTAA.
August 6, 2019 Case Laws Income Tax HC

Assessee Can Defend Order Under ITAT Rule 27 Even Without Filing Appeal or Cross-Objection in Section 147 Reassessment.
August 6, 2019 Case Laws GST AAAR

Goods Like Biogut Capsule, Zinc Ascorbate Syrup Classified Under HSN Code 2106, Taxable Per Schedule III Sl.No. 23.
August 6, 2019 Case Laws GST AAAR

Entities Can Claim Full ITC on GST from Undiscounted Invoices if Not Reversed or Reimbursed by Suppliers.
August 6, 2019 Case Laws Income Tax HC

Tribunal Should Avoid Unnecessary Remands u/s 11, Focus on Deciding Appeals with Available Evidence to Prevent Delays.
August 6, 2019 Case Laws Income Tax HC

ITAT Erred: Section 132 Search Valid Even at Non-Assessee Premises, Location Doesn't Invalidate Search.
August 6, 2019 Case Laws Income Tax HC

Stay Granted on Tax Demand for Cooperative Societies Pending Section 80P Deduction Decision by Appellate Authority.
August 6, 2019 Case Laws Income Tax HC

Demand Notices Invalidated for Ignoring Court's Order on Compounding Application; No Coercive Action Until Review Completed.
August 6, 2019 Case Laws Income Tax AT

Tribunal Overlooks CBDT Circular Provision, Dismisses Revenue Appeal Despite Audit Objection Clause; Rectification Needed u/s 254.
August 6, 2019 Case Laws Income Tax AT

Section 263 Revision Quashed: Penalty u/s 271(1)(c) Deemed Void Due to Lack of Charge Specification.
August 6, 2019 Case Laws Income Tax AT

No Addition u/s 69B: Stock Statement Discrepancy Unwarranted Due to Lack of Inquiry by Assessing Officer.
August 6, 2019 Case Laws Income Tax AT

Tax Deduction Allowed for Property Sale Proceeds Invested in Spouse's Plot Construction u/s 54F.
August 6, 2019 Case Laws Income Tax AT

Tax Deduction Allowed for House Construction on Leased Land u/s 54 of Income Tax Act.
August 6, 2019 Case Laws Income Tax AT

Assessee Permitted to Deduct Rental Expenses with Service Tax u/s 37(1) Due to Unused Input Tax Credit.
August 6, 2019 Case Laws Income Tax AT

No Penalty for Assessee on Deemed Dividend Misclassification u/ss 271(1)(c) and 2(22)(e) of Income Tax Act.

1 ....738 739 740 741742743 744 745 746........ 1578

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Client's GST Export Refund Rejected Due to Missing HSN/SAC Codes; Seek...

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...

F: User Reversed ITC in Wrong GSTR 3B Section; Experts Say Interest May N...

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...

H: Input Tax Credit Utilization From Different GST Heads Not Wrongful Und...

H: Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years...

H: Time Limits Under Section 144C(13) Are Mandatory: AO Must Complete Ass...

H: Transfer Pricing Adjustments Deleted: Expat Salary Reimbursements and ...

H: Tax Authority's Pre-Resolution Period Refund Adjustment Valid; Resolut...

H: Income Tax Reassessment Notice Under Section 147/148 Quashed Due To Pr...

H: Reassessment Order Under Section 148A(d) Invalid Due to Wrong Authorit...

H: Taxpayer's Section 80JJAA Deduction Claim in Revised Return Valid if F...

H: Pen Drive Evidence Valid, Cash Receipt Rates Modified, R D Deductions ...

F: Understanding GST "Sale in Transit" Transactions: Place of Supply Rule...

F: Clarification Needed on Generating E-Way Bill for Biomass Briquettes W...

A: CBIC Clarifies Waiver Eligibility for Taxpayers Disputing Only Interes...