Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

🚨 Important Update for Our Users

We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.

⚠️ This portal will be discontinued on 31-07-2025

If you encounter any issues or problems while using the new portal,
please let us know via our feedback form so we can address them promptly.

  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Highlights Highlights, Income Tax, GST, Import Eport and Corporate Laws

Central Government Notifies 2.70-Hectare SEZ for IT/ITES Under SEZ Act 2005, Also an Inland Container Depot
July 19, 2025   Notifications     SEZ

Cancellation of GST Registration for Non-Filing Returns Valid Under Section 29(2)(c), Restoration Possible Under Rule 22(4)
July 19, 2025   Case Laws     GST

HC refuses to quash show cause notice under Section 74 CGST Act, allows petitioner to file reply within two weeks
July 19, 2025   Case Laws     GST

Appellate Authority Can Admit Additional Evidence Under Rule 112(4) of WBGST/CGST Rules 2017
July 19, 2025   Case Laws     GST

Writ Petition Dismissed for Challenging ITC Reversal Under Sections 16 and 74; Use Appellate Remedies
July 19, 2025   Case Laws     GST

Writ Petition Dismissed for Fraudulent ITC Claim Using Fictitious Invoices Under GST Section Rules
July 19, 2025   Case Laws     GST

Restriction on ITC Transfer Post-Merger Under Section 18(3) CGST Act Not Supported by Law
July 19, 2025   Case Laws     GST

Writ Petition Dismissed; Appeal Allowed with 25% Tax Deposit Under Relevant Tax Rules
July 19, 2025   Case Laws     GST

GST exemption granted for NSQF-aligned training under SI No. 69, excluding optional value-added services
July 19, 2025   Case Laws     GST

102 Government-Approved Education Courses Classified Under SAC 999294 Eligible for GST Exemption per Notification 12/2017-CT
July 19, 2025   Case Laws     GST

Fresh Water Tank and Effluent Pond Classified as Plant and Machinery for ITC under Section 17(5) CGST Act
July 19, 2025   Case Laws     GST

Rooftop Solar Plant Qualifies as Capital Goods for ITC Under Section 16(1) of CGST Act, 2017
July 19, 2025   Case Laws     GST

Rehabilitation Services Not Exempt Under Entry 74A Without Clinical Establishment Registration, GST Applicable at 18%
July 19, 2025   Case Laws     GST

Marine Engines and Spares for Fishing Vessels Attract 5% GST Under Serial No. 252 of Schedule I
July 19, 2025   Case Laws     GST

SC upholds dismissal of petition challenging reopening under Section 133A due to procedural delays and no income escapement found
July 19, 2025   Case Laws     Income Tax

Final Assessment Order Under Section 144B Quashed for Improper Service of Show Cause Notice; Personal Hearing Required
July 19, 2025   Case Laws     Income Tax

Adjustments under Section 143(1)(a) require prior written or electronic intimation to the assessee
July 19, 2025   Case Laws     Income Tax

ITAT allows depreciation on goodwill in slump sales, disallows TP adjustments on AMP expenses under Bright Line Test
July 19, 2025   Case Laws     Income Tax

ITAT affirms limited 2.46% addition on bogus purchases, dismisses Revenue's appeal against AO's 25% turnover addition
July 19, 2025   Case Laws     Income Tax

Denial of Exemption Under Sections 11 12 for Temple Due to Non-Filing and Conditions Not Met
July 19, 2025   Case Laws     Income Tax

Grant to pay cane growers' dues is capital receipt, not taxable income under Section 41(1)
July 19, 2025   Case Laws     Income Tax

Section 194A(3)(v) exempts co-op societies from TDS on interest if turnover is under Rs. 50 crores
July 19, 2025   Case Laws     Income Tax

ITAT Rules Suspicion Alone Can't Disallow Freight Charges; Deletes Section 14A Additions and Reverses Interest Disallowance
July 19, 2025   Case Laws     Income Tax

ITAT Confirms Turnover Cap and Comparable Selection for Transfer Pricing Under Income Tax Rules Section 92C
July 19, 2025   Case Laws     Income Tax

Bogus Purchase Additions Deleted Under Evidence Rules; Reassessment Valid on Prima Facie Belief Basis
July 19, 2025   Case Laws     Income Tax

More Highlights

Articles Articles, Tax Laws, GST

Short Notes Short Notes

Legislative Continuity and Change in Tax Treatment of Specified Articles : SCHEDULE-XIII of the Income Tax Bill, 2025 Vs. Comparative Analysis with SCHEDULE 11 of the Income-tax Act, 1961
Statutory Classification of Minerals under Indian Income Tax Law : SCHEDULE-XII of the Income Tax Bill, 2025 Vs. SCHEDULE 07 of the Income-tax Act, 1961
Modernising Provident, Superannuation, and Gratuity Fund Regulation and Taxation : SCHEDULE-XI of the Income Tax Bill, 2025 Vs. SCHEDULE 04 (the Fourth Schedule) of the Income-tax Act, 1961
Practical Perspectives on Insurance Business Taxation in India : SCHEDULE-XIV of Income Tax Bill, 2025 Vs. SCHEDULE 01 of Income-tax Act, 1961
Transitional Powers and Executive Discretion in Indian Tax Statutes : Clause 535 of the Income Tax Bill, 2025 Vs. Section 298 of the Income-tax Act, 1961
The Jurisprudence of Repeal and Savings in Indian Income Tax Law : Clause 536 of the Income Tax Bill, 2025 Vs. Section 297 of the Income-tax Act, 1961
Legislative Scrutiny of Delegated Legislation in Indian Tax Law : Clause 534 of the Income Tax Bill, 2025 Vs. Section 296 of the Income-tax Act, 1961
Rule-Making Powers under Indian Income Tax Law : Clause 533 of the Income Tax Bill, 2025 Vs. Section 295 of the Income Tax Act, 1961
The Legal Evolution of Tax Exemptions for Union Territories : Clause 531 of the Income Tax Bill, 2025 Vs. Section 294A of the Income-tax Act, 1961
Evolution and Analysis of Interim Tax Charging Provisions : Clause 530 of the Income Tax Bill, 2025 Vs. Section 294 of the Income-tax Act, 1961
Evolution of Executive Scheme-Making Powers in Indian Income Tax Law : Clause 532 of the Income Tax Bill, 2025 Vs. Section 293D of the Income-tax Act, 1961
Withdrawal of Statutory Approvals under Indian Income Tax Law : Clause 529 of the Income Tax Bill, 2025 Vs. Section 293C of the Income-tax Act, 1961
Legal Perspectives on Condonation of Delay in Income Tax Approvals : Clause 528 of Income Tax Bill, 2025 Vs. Section 293B of Income-tax Act, 1961
Executive Discretion and Tax Incentives in India's Mineral Oil Sector : Clause 527 of the Income Tax Bill, 2025 Vs. Section 293A of the Income Tax Act, 1961
Immunity and Jurisdictional Bar in Tax Administration : Clause 526 of the Income Tax Bill, 2025 Vs. Section 293 of the Income-tax Act, 1961
Authorisation and Assessment in Multi-Person Search Cases : Clause 525 of the Income Tax Bill, 2025 Vs. Section 292CC of the Income Tax Act, 1961
Rebuttable Presumptions in Tax Searches : Clause 524 of the Income Tax Bill, 2025 Vs. Section 292C of the Income-tax Act, 1961
Deeming Service of Notice in Tax Proceedings Under Income Tax Law : Clause 523 of the Income Tax Bill, 2025 Vs. Section 292BB of the Income-tax Act, 1961
Technicalities vs. Substantive Justice : Clause 522 of the Income Tax Bill, 2025 Vs. Section 292B of the Income-tax Act, 1961
Exclusion of Probationary Relief for Tax Offenders : Clause 521 of the Income Tax Bill, 2025 Vs. Section 292A of the Income-tax Act, 1961
Jurisdictional Thresholds for Tax Offence Trials : Clause 520 of the Income Tax Bill, 2025 Vs. Section 292 of the Income-tax Act, 1961
Immunity from Prosecution under Income Tax Law : Clause 519 of the Income Tax Bill, 2025 Vs. Section 291 of the Income-tax Act, 1961
Practical Impact of Indemnity Provisions in Indian Tax Statutes : Clause 518 of the Income Tax Bill, 2025 Vs. Section 290 of the Income-tax Act, 1961
Legal Mandate for Receipts in Indian Tax Law : Clause 517 of the Income Tax Bill, 2025 Vs. Section 289 of the Income-tax Act, 1961
Evolution of Rounding Off Provisions regarding tax payable in Indian Tax Law : Clause 516 of the Income Tax Bill, 2025 Vs. Section 288B of the Income-tax Act, 1961

More Notes

Notifications Notifications

IT

- Central Government notifies the provisions of Chapter XVII of the IT Act 1961, shall not apply to payments received by International Crops Research Institute for the Semi-Arid Tropics
July 18, 2025

Cus

- Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition.
July 18, 2025

ADD

- Seeks to continue levy of anti-dumping duty on Aniline imported from China PR for 5 years
July 18, 2025

IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Andhra Pradesh Pollution Control Board
July 18, 2025

FTP

- Corrigendum to Notification No. 21/2025-26 dated 27.06.2025 on Port restriction on import of certain goods from Bangladesh to India under ITC (HS), 2022 Schedule 1 (Import Policy)
July 17, 2025

IT

- Seeks to amend Notification No. 67/2018 dated 16th October, 2018 - Designation of the Court of Session as Special Court
July 17, 2025

IT

- Exemption from specified income U/s 10(46A) of IT Act 1961 - New Okhla Industrial Development Authority
July 17, 2025

Cus (NT)

- Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s. Ammega Belting India Pvt. Ltd.
July 16, 2025

Cus (NT)

- Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
July 15, 2025

ADD

- Change in Exporter s Name Relating to Anti-Dumping Duty on Hydrofluorocarbon (HFC) Component R-32 - Amendment in Notification No. 76/2021-Customs (ADD), dated the 22nd December, 2021
July 15, 2025

ADD

- Change in Exporter s Name Relating to Anti-Dumping Duty on Hydrofluorocarbon (HFC) Component R-32 - Amendment to Notification No. 75/2021-Customs (ADD), dated the 21st December, 2021
July 15, 2025

SEBI

- Securities and Exchange Board of India (Certification of Associated Persons in the Securities Markets) (Amendment) Regulations, 2025
July 14, 2025

SEBI

- Application for renewal of recognition under Regulation 12 of the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018
July 14, 2025

IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - District Legal Service Authority
July 14, 2025

IT

- Exemption from specified income U/s 10(46) of IT Act 1961 - Baddi Barotiwala Nalagarh Development Authority
July 14, 2025

More Notifications

Circulars/ Public Notices Circulars/ Public Notices

DGFT

- Clarification regarding Export of "Organic Textiles"
July 15, 2025

Customs

- Ensuring adherence of Indian Standard of respective Input material of Steel and Steel Products intended for import which are notified in QCO and requires mandatory registration on SIMS portal
July 15, 2025

DGFT

- Inputs on Draft Internal Compliance Programme Document for adoption by Industry for export of dual use(SCOMET) items
July 14, 2025

IBC

- Withdrawal of Form IP-1 Submission Requirement and Introduction of Revised Reporting Framework CP-1 to CP-5) under the Insolvency and Bankruptcy Code, 2016
July 14, 2025

Customs

- Amendment in Import Policy of specified items covered under Chapter 71 of ITC (HS) 2022 of Schedule-I (Import Policy).
July 9, 2025

Customs

- Setting up of "Trade Facilitation Centre" at Custom House, Chennai
July 8, 2025

DGFT

- Fixation of new Standard Input Output Norms (SIONs) at SION (A-3687, A-3688 and A-3689 under 'Chemical and Allied Product' (Product Code 'A')
July 8, 2025

DGFT

- Procedure for filing application for obtaining Import Authorisation for import of Low Ash Metallurgical Coke subject to Country-wise Quantitative Restrictions (QR)
July 2, 2025

SEBI

- Ease of Doing Investment Special Window for Re-lodgement of Transfer Requests of Physical Shares
July 2, 2025

Customs

- Introduction of ICETAB Mobile Application for Enhancing Paperless Export Examination and Clearance Process at Visakhapatnam Customs House
July 2, 2025

Customs

- Registration of Importers of Plastic Raw Material on Centralized EPR Portal for Plastic Packaging as per Plastic Waste Management Rules, 2016 (as amended)
July 2, 2025

Customs

- Port restriction on import of certain goods from Bangladesh to India under ITC (HS), 2022 Schedule 1 (Import Policy)
July 1, 2025

Income Tax

- Clarification regarding CBDT's Circular No. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Income-tax Act, 1961, as the case may be, in specific cases
July 1, 2025

SEBI

- Extension towards Adoption and Implementation of Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs)
June 30, 2025

Customs

- Discontinuation of Service Centre after 30.06.2025 - Reg.
June 27, 2025

More Circulars

News News, PIB

Stung by Chaitanya Baghel's arrest, Cong to carry out economic blockade in Chhattisgarh on Jul 22
July 19, 2025


India, US teams conclude fifth round of talks on proposed trade pact: Official
July 19, 2025


Extension of timeline for inviting comments on draft Companies (Meetings of Board and its Powers) Amendment Rules, 2025
July 19, 2025


Rahul using his constitutional position to protect family crimes: BJP
July 19, 2025


ED summons Meta, Google officials in illegal betting case
July 19, 2025


DRI seizes over 4 kg of cocaine worth Rs. 40 crore from passenger at Kempegowda International Airport, Bengaluru; one arrested
July 19, 2025


DPE Secretary inaugurates workshop on adoption of Industry 4.0 in CPSEs, sectoral applications of emerging technologies and strategies for digital transformation, in New Delhi
July 19, 2025


HIGHLIGHTS
July 19, 2025


Trump's tariff threat pushes Lula's popularity, worsens legal troubles for Brazil's ex-leader
July 19, 2025


Indian electronics exports hit USD 40 bn: Union Minister Ashwini Vaishnaw
July 19, 2025


Indian electronic exports hit USD 40 bn: Union Minister Ashwini Vaishnaw
July 19, 2025


Tea exports from India increase by 2.85 pc in FY 2024-25
July 19, 2025


DBS Conferred Three Global Awards, Including the Most Prestigious World s Best Bank Accolade, by Euromoney
July 19, 2025


Advisory on reporting values in Table 3.2 of GSTR-3B
July 19, 2025


India, US teams conclude fifth round of talks for proposed trade pact: Official
July 19, 2025


More News

Forum - Popular issues Discussion Forum - queries and issues

Forum - Recent Replied Issues

 

Latest Case Laws Latest Case Laws

 

Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137

 

 

 

Quick Updates:Latest Updates