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 Finance Bill 2025 to Amend Tax Laws and Customs... TaxTMI Late Fee Under Section 47(2) Applies Until Complete... TaxTMI Penalties Under Section 74 CGST Act Upheld For... TaxTMI Government Removes Import Restrictions on Patrol... TaxTMI Charitable Trust's Marriage Hall Must Pay GST and... TaxTMI Maharashtra GST Authority Cannot Proceed with Show... TaxTMI GST Council Exempts Loan Penalty Charges, Payment... TaxTMI CBDT Amends Income Tax Rules: New Guidelines for... TaxTMI High Court Reverses GST Registration Cancellation... TaxTMI High Court Upholds 200% GST Penalty for E-way Bill... TaxTMI DGFT Mandates Online Non-Preferential Certificate... TaxTMI High Court Denies Bail in 10.67 Crore GST Fraud... TaxTMI High Court: UP GST Revision Allowed Without... TaxTMI High Court Rules GST Not Applicable When... TaxTMI High Court Rules Cross-Utilization of IGST Input... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 53251 to 53300 of 78583 Records

1 ....1062 1063 1064 106510661067 1068 1069 1070........ 1572

October 27, 2016 Case Laws Income Tax AT

Notice u/s 271(1)(1) Invalid: Ambiguity on Accusation Type Prevents Penalty Imposition in Tax Case.
October 27, 2016 Case Laws Income Tax AT

Penalty Not Imposed: A.O. Failed to Specify Breach Conditions u/s 271AAA, Lacking Justification for Penalty.
October 27, 2016 Case Laws Income Tax HC

Authorities Can't Impose Unspecified Conditions for Deductions Approval u/s 80G of Income Tax Act.
October 27, 2016 Case Laws Income Tax HC

Interest Income Accrual: Borrower's Compliance Leads to Taxable Real Income Per Mercantile Accounting System.
October 27, 2016 Case Laws Income Tax AT

AO Skips Section 133(6) Notice, No Additions Made u/s 68 Based on AIR Data from Sub Registrar.
October 27, 2016 Case Laws Income Tax AT

CIT Lacks Jurisdiction for Revision: Assessment Order Must Be Both Prejudicial and Erroneous u/s 263 of Income Tax Act.
October 27, 2016 Case Laws Income Tax AT

Court Rules 5% Disallowance of Paddy Purchases Unjust if Expenditure Proven Genuine for Business Tax Deductions.
October 27, 2016 Case Laws Income Tax AT

Court Upholds Rejection of Assessee's Books Due to Self-Made Vouchers; CIT(A) Lacks Specific Justifications for Expenditures.
October 27, 2016 Case Laws Income Tax AT

No Additional Tax on Share Premium Due to Unexplained Cash Credits u/s 68 of Income Tax Act.
October 27, 2016 Case Laws Income Tax AT

Court Highlights Evidence Requirement for Cash Credits u/s 68; Assumptions Insufficient Without Proof of Creditor Means.
October 27, 2016 Case Laws Income Tax AT

Court Upholds Additions for Deemed Dividends u/s 2(22)(e) of Income Tax Act; Assessee's Claims Rejected.
October 27, 2016 Case Laws Service Tax HC

High Court Examines Merchant Exporter's Eligibility for Service Tax Refund Under Notification No. 41/2007.
October 27, 2016 Case Laws Service Tax AT

Merchant Exporter's Refund Claim Denied Due to Notification Conditions and Expiry of Limitation Period for CHA Services.
October 27, 2016 Case Laws Service Tax AT

Cable Operator Cleared: No Misstatement Found, Extended Limitation Period Inapplicable, Demand Set Aside by Court.
October 27, 2016 Case Laws Service Tax AT

Court Orders Recalculation of CENVAT Credit Refund Due to Incorrect Initial Calculation by Original Authority.
October 27, 2016 Case Laws Central Excise AT

CENVAT Credit Denial Overturned: Defective Capital Goods Re-exported Without Duty Still Eligible for Credit.
October 27, 2016 Case Laws Central Excise AT

Exemption Extends to Water Plant Pipes: Applies Beyond Initial Storage, Enhancing Treatment Plant Operations.
October 27, 2016 Case Laws Central Excise AT

Valuation of Superfine Spray Plaster: Retail Price vs. Transaction Value under Central Excise Act Sections 4A and 4.
October 27, 2016 Case Laws Central Excise AT

CENVAT Credit Allowed for Packing and Insulating Materials Under Central Excise Provisions to Prevent Heat Loss in Pipes.
October 27, 2016 Case Laws VAT and Sales Tax HC

Assessment Order Validity Intact Despite 2016 Demand Notice; No Presumption of Backdating Justified.
October 26, 2016 Case Laws Income Tax AT

CIT Revises Assessment Order u/s 263 Due to Assessee's Non-Appearance; Intentions Cannot Be Assumed.
October 26, 2016 Case Laws Income Tax AT

AO Cannot Add Bogus Purchases u/s 69C Without Further Inquiry Beyond Sales Tax Department Info.
October 26, 2016 Case Laws Income Tax AT

Scrutiny on Allocation of Common Expenses Between STPI and Non-STPI Units; Sales Ratio Method Deemed Inappropriate.
October 26, 2016 Case Laws Income Tax AT

Prior Period Expenses for Past Projects Recognized in Current Period Due to Vendor Payments and Client Receivables.
October 26, 2016 Case Laws Income Tax AT

Notice Valid Even with Incorrect Section Mentioned, Says Section 292B of the Act.
October 26, 2016 Case Laws Service Tax AT

Shot hole drilling for mineral exploration must be taxed as survey and exploration of minerals services.
October 26, 2016 Case Laws Service Tax AT

Service Recipient Cannot Object to Refund If Revenue Accepted Service Tax Payment Without Objections Under Technical Testing Services.
October 26, 2016 Case Laws Central Excise HC

High Court Questions Validity of Order Based on SCN, Highlights Arbitrariness as a Violation of Equality Principles.
October 26, 2016 Case Laws Central Excise AT

Court Allows Self-Adjustment of Duty Payments in Captive Consumption Case, Rejects Additional Duty Demand Without Provisional Assessment.
October 26, 2016 Case Laws Central Excise AT

Buses for Passenger Use Not "Equipment" Under Entry No. 90; Exemption Denied per Notification No. 6/2006-CE.
October 26, 2016 Case Laws Central Excise AT

Duty Demand Requires Evidence Linking Clandestine Manufacture to Bogus Trading Income for Justification.
October 26, 2016 Case Laws Central Excise AT

Exemption Notification 67/95: Captive Consumption of Goods in Unit Containers Qualifies for Exemption Without Exceptions.
October 26, 2016 Case Laws Customs AT

Valuation of Project Imports: Include Drawings, Documents, and 10% Technical Know-How Fees in Goods' Assessable Value for Customs.
October 26, 2016 Case Laws VAT and Sales Tax HC

Court Rules Refining Castor Oil to First Special Grade Isn't Manufacturing Process; Refinement Alone Not Sufficient.
October 26, 2016 Case Laws VAT and Sales Tax HC

High Court Rules Contract Value Cannot Be Taxable Turnover Under TNGST and Additional Sales Tax Acts.
October 25, 2016 Case Laws Customs AT

Refund Delay Due to Goods Seizure: Can Section 14 of Limitation Act, 1963 Justify Late Filing?
October 25, 2016 Case Laws Income Tax AT

Taxpayers can challenge penalties under Income Tax Act Section 271(1)(c) even if part of the assessment is confirmed.
October 25, 2016 Case Laws Income Tax AT

Loan Repayment Before Assessment: Non-Compliance with Summons Not Enough for Addition u/s 68 of Income Tax Act.
October 25, 2016 Case Laws Income Tax AT

Invalid PAN Triggers 20% TDS Rate Due to Non-Compliance with Section Rules; Legal Fiction Assumes No PAN Provided.
October 25, 2016 Case Laws Income Tax AT

Denial of 12AA Registration and 80G Exemption Due to Non-Charitable Activities Despite Genuine Society Contributions by Large Companies.
October 25, 2016 Case Laws Income Tax AT

Penalty Confirmed for Incorrect Pricing in International Transactions u/s 271(1)(c), Violating Section 92C Provisions.
October 25, 2016 Case Laws Service Tax AT

Sub-contractor's service tax eligible for Cenvat Credit under 2004 Rules if conditions met; liability undisputed.
October 25, 2016 Case Laws Service Tax AT

Works Contract Service Case: Benefits of Unamended Provisions Apply Unless Work Started Before July 7, 2009.
October 25, 2016 Case Laws Central Excise HC

High Court Upholds Central Government's Authority to Levy Education Cess on Crude Oil and Natural Gas Industries.
October 25, 2016 Case Laws Central Excise AT

Direct Cement Sales to Industries Not Retail; Transaction Value Over MRP for Tax Valuation.
October 25, 2016 Case Laws Customs HC

High Court Rules Electricity as "Consumable" for Deemed Export Benefits Under FTP Paragraph 9.15; DTA to EOU Supplies Qualified.
October 25, 2016 Case Laws Customs HC

Entity in SEZ Fined for Not Meeting Value Addition Requirements; High Court Orders Reconsideration Applying Proportionality Doctrine.
October 25, 2016 Case Laws VAT and Sales Tax HC

Tax Credit Approved for Oxygen Gas and LPG Used in Ship Breaking and Scrapping Processes.
October 25, 2016 Case Laws VAT and Sales Tax HC

High Court Sets Aside Penalty in VAT Best Judgment Assessment; Limitation Period Contention Key to Decision.
October 24, 2016 Case Laws Income Tax HC

Interest u/s 234A Not Applicable if Tax Paid Exceeds Revenue's Acknowledged Amount, Court Rules on Seized Cash Case.

1 ....1062 1063 1064 106510661067 1068 1069 1070........ 1572

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Can Local Assessing Officer Add Amount Under Section 68 for Unexplaine...

F: Company Must Pay CGST and SGST for Goa Property Rental Under Reverse C...

F: Can Appellant Submit New Evidence to CESTAT After Appeal Rejection Due...

F: Company Challenges GST Refund Denial on Input Services Under Rule 89 f...

F: Debate Over GST Penalty Rebates: Fairness of 100% Penalty Pre-Order vs...

F: Freight Charges on Tax Invoices: Apply GST Proportionately or Use High...

F: Debate on GST Circular 193: Are Supplier Certificates Necessary for IT...

C: Finance Bill 2025: New Tax Regime with Revised Slabs, Concessional Rat...

T: Finance Bill 2025: Income Tax Rates Steady, Marginal Relief and Surcha...

T: Income tax rates for 2025-26 remain unchanged; see Part I of the First...

T: Income Tax Rates for Co-operative Societies Unchanged for 2025-26: Det...

T: Income Tax Rate for Firms Stays at 30% for 2025-26 as per Finance Bill...

T: Income Tax Rate for Local Authorities Unchanged at 30% for 2025-26 as ...

T: Income tax rates for companies unchanged for 2025-26: 25% for small do...

T: Union Budget 2025-26: New Tax Rates for Individuals and Entities; Alte...

T: Income Tax Rates Unchanged for Co-ops in 2025-26; 22% Option Available...

T: Income Tax Rate for Firms Unchanged in 2025-26; 12% Surcharge Applies ...

T: Income Tax Rates Unchanged for Local Authorities in 2025-26; 12% Surch...

T: Union Budget 2025-26: Domestic Companies Taxed at 25% or 30%, Optional...

C: Union Budget 2025 Amends Customs Act, Central Excise Act, and CGST Act...

T: Union Budget 2025-26: Insurance Commission Tax Deduction Rate Drops fr...

T: Finance Bill 2025 Sets Income Tax Deduction Rates and Advance Tax Comp...

T: Finance Act 2023: Rebate up to Rs 60,000 for incomes under Rs 12 lakh ...

T: Union Budget 2025-26 Boosts Investment with Tax Incentives for Interna...

A: 2025 Budget: Customs Duty Exemptions for Medicines, Shipbuilding Parts...

A: 2025 Budget Unveils Major Tax Reforms: Simplified Tax System, New Inco...

A: Budget 2025 Unveils Support for Farmers, Youth, Women; Boosts Agricult...

N: Govt amends Notification 11/2017 to extend additional excise duty on u...

N: India Amends Customs Rules: Reporting Now Quarterly, Compliance Extend...

N: India Amends Customs Notification: References to Chapters Updated for ...