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

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Third-Party Information Now Exempt from Trading... TaxTMI GST Registration Cannot Be Retrospectively Canceled... TaxTMI Court Sets Aside Order on Excess Input Tax Credit... TaxTMI Stipend Payments Through Training Program... TaxTMI Fish Finders Not Eligible for 5% Tax Rate as They... TaxTMI Assessment Order Quashed: AO Improperly Consulted... TaxTMI Income Tax Reassessment Invalid When Disputed... TaxTMI Agricultural Land Sale Proceeds: Section 148... TaxTMI Interest on GST, Late Filing Fees Allowed as... TaxTMI Assessment Order Void as Time-Barred Under Section... TaxTMI Penalty Under Section 271D Quashed as Time Limit... TaxTMI Excel Sheet Found at Third Party's Premises Cannot... TaxTMI Wind Operated Electricity Generator Towers... TaxTMI Lithium-ion batteries correctly classified under... TaxTMI Customs Broker's License Revocation Modified:... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For May of 2022

Home Highlights May May 2022 Year 2022

Filter:

Showing 1 to 50 of 591 Records

12 3 4 5........ 12

May 31, 2022 Notes Indian Laws

Can Sole Proprietorships Engage in International Arbitration? Insights on Indian Law and Recent Developments.
May 31, 2022 Notes Indian Laws

Exploring Legal Interplay: Code of Criminal Procedure 1973 & Negotiable Instruments Act 1881 on Cheque Dishonor Cases.
May 31, 2022 Notes Companies Law

Shareholders Can Seek Relief for Oppression and Mismanagement Under Companies Act 1956 & 2013 via National Company Law Tribunal.
May 31, 2022 Case Laws GST HC

Goods and Vehicle Detained Over E-Way Bill Issues; Compliance Leads to New E-Way Bills Issued and Presented.
May 31, 2022 Case Laws GST HC

High Court Nullifies Provisional Bank Account Attachment Due to Lack of Clear Basis u/s 83.
May 31, 2022 Case Laws GST NAPA

Developer Ordered to Refund Profiteered Amount to Homebuyers with 18% Interest Under CGST Rule 133(3)(b) for ITC Violation.
May 31, 2022 Case Laws GST NAPA

Cinema Chain Guilty of Profiteering: Failed to Lower Ticket Prices After GST Cut from 18% to 12% in 2019.
May 31, 2022 Case Laws Income Tax HC

Grant-in-aid as Capital Receipt under Income Tax Act: ITAT overlooks Section 11 context; no profit generation potential.
May 31, 2022 Case Laws Income Tax HC

High Court Challenges Revenue's Justification for Revision u/s 263 Due to Lack of Specific Inquiries by Assessing Officer.
May 31, 2022 Case Laws Income Tax HC

Court Upholds Tax Liability for Unexplained Bank Credits u/s 69; Dismisses Claims of Inadequate Representation.
May 31, 2022 Case Laws Income Tax AT

Rectification of Interest Levy u/s 234D Deemed Debatable; Order u/s 154 Set Aside.
May 31, 2022 Case Laws Income Tax AT

TPO's Rejection of Segmental Approach Overturned; Expenses for Outbound Engineering Services Deemed Commercially Justified.
May 31, 2022 Case Laws Income Tax AT

Transfer Pricing Dispute Overlooked by CIT(A); Case Remanded for Fresh Review to Ensure Fair Hearing for Assessee.
May 31, 2022 Case Laws Income Tax AT

Safe Harbour Rules Misapplied: Authorities Erred in Classifying Companies as KPOs u/s 92CA(1) of Income Tax Act.
May 31, 2022 Case Laws Income Tax AT

Pharmacy Income Integral to Hospital Exempt u/s 11 of Income Tax Act; Remove Addition by Assessing Officer.
May 31, 2022 Case Laws Income Tax AT

Denial of Section 54F Tax Deduction Challenged; Funds Provided for Property Acquisition Should Qualify for Deduction.
May 31, 2022 Case Laws Income Tax AT

Reassessment u/s 147 finds agricultural land not a 'capital asset'; vague report inadmissible, taxpayer wins case.
May 31, 2022 Case Laws Income Tax AT

Tax Authority's Investigation Lapses: Section 69 Property Investment Addition Challenged, Revenue Denied Further Inquiry Opportunity.
May 31, 2022 Case Laws Customs AT

Supreme Court clarifies no need for new notification during existing anti-dumping duty period under Tariff Act Section 9A(5).
May 31, 2022 Case Laws Service Tax HC

High Court Quashes Show Cause Notice; Master Circular Binding on Officers Despite Non-Statutory Nature.
May 31, 2022 Case Laws Service Tax AT

Adjudicating authority failed to uphold natural justice by denying response opportunity, compromising process integrity and fairness.
May 31, 2022 Case Laws Service Tax AT

Company Seeks Service Tax Refund on Input Services Used for Exporting Under Reverse Charge Mechanism.
May 31, 2022 Case Laws Central Excise HC

Court Rules Interest Must Be Paid on Delayed Refunds of Excess Swachh Bharat and Krishi Kalyan Cess Payments.
May 31, 2022 Case Laws Central Excise AT

CENVAT Credit Refund Denied Due to Excess Waste Generation; Issue Resolved by Clearance in DTA with Duty Paid.
May 31, 2022 Case Laws Central Excise AT

Excise Duty Marketability Requires Timely Evidence; 2019 Web Content Unfit to Prove Marketability from 1996-2005.
May 31, 2022 Case Laws VAT and Sales Tax HC

Haryana Cannot Tax Lease Rentals for Agreements Executed in Chandigarh Under VAT Act, Court Rules on Jurisdiction.
May 31, 2022 Case Laws Indian Laws HC

Court Urges Fair Trial: Allow Handwriting Expert for Cheque Forgery Defense to Ensure Justice u/s 138.
May 30, 2022 Notes Customs

Summons Issued to Managing Director Without Prior Notice to Other Reps in Customs and Tax Case.
May 30, 2022 Notes Indian Laws

Copyright Infringement u/s 63 of the Copyright Act, 1957: Cognizable, Non-Bailable Offense in India.
May 30, 2022 Case Laws Income Tax HC

Court Upholds Reopening of Assessment and Approval Validity u/ss 147 and 151, PCIT Satisfied with A.O.'s Proposal.
May 30, 2022 Case Laws Income Tax AT

Section 68 Confirms Unexplained Cash Deposits as Non-Agricultural; Land Sale Lacks Evidence of Farming Activity.
May 30, 2022 Case Laws Income Tax AT

No Section 54 Deduction for Short-Term Capital Gains on Residential Property Sold in Less Than 36 Months.
May 30, 2022 Case Laws Income Tax AT

Income Tax Authorities Confirm Addition u/s 68 for Unexplained Share Capital Investments of Rs. 10 Lakhs Each.
May 30, 2022 Case Laws Income Tax AT

Interest-Free Loan Disallowed u/s 36(1)(iii) Due to Lack of Commercial Expediency; Additions Confirmed.
May 30, 2022 Case Laws Income Tax AT

Taxpayer Must Prove Error in Prior Admission of Excess Stock; Income Additions Upheld Without Evidence.
May 30, 2022 Case Laws Income Tax AT

Court Deletes Additions as Income Tax Department Accepts Brokers' Returns Without Discrepancies; No Further Verification Needed by AO.
May 30, 2022 Case Laws Income Tax AT

Affidavit Insufficient for Proving Land Transfer Validity u/s 3 of Indian Evidence Act, 1872.
May 30, 2022 Case Laws Customs AT

Revenue Authorities Fail to Prove Smuggled Status of Seized Gold Coins in Town Seizure Case.
May 30, 2022 Case Laws Insolvency and Bankruptcy AT

Call for Mandatory Rule: IRPs/RPs Should Inform Creditors of All Recorded Liabilities in Insolvency Cases.
May 30, 2022 Case Laws Insolvency and Bankruptcy AT

Family Dispute: Articles of Association Prevail Over Unsigned MOU in Shareholding Rights, Subject to Companies Act Rules.
May 30, 2022 Case Laws Insolvency and Bankruptcy AT

Operational Creditors receive only 0.19% of claims in Resolution Plan; calls for revising Section 30(2)(b) of Insolvency Code.
May 30, 2022 Case Laws Insolvency and Bankruptcy AT

Appellant Informed of Section 95(1) Application, No Limited Notice Needed; Objections Can Be Raised Later.
May 30, 2022 Case Laws Central Excise HC

Court Rules Against Recovery of Education Cess Refunds: Protects Finality of Resolved Disputes and Prevents Endless Litigation.
May 30, 2022 Case Laws Central Excise HC

Revenue Dept. Appeals Must Meet Rs. One Crore Limit Individually, Not Aggregated; Circular Ensures Individual Case Valuation.
May 30, 2022 Case Laws VAT and Sales Tax HC

High Court Affirms Secured Creditors' Priority Over State Tax Dues u/s 48 of GVAT Act, 2003.
May 30, 2022 Case Laws VAT and Sales Tax HC

Court Upholds Amendment on Contractor Discrimination; Section 6 Classification Deemed Rational; No Constitutional Rights Violations Found.
May 28, 2022 Notes Indian Laws

Exploring Writ Jurisdiction for Challenging NCDRC Orders: Balancing Consumer Protection and Legal Oversight in India.
May 28, 2022 Notes Income Tax

Income Tax Officers Criticized for Abusing Authority, Ignoring Legal Standards; Raises Concerns on Fair Treatment of Taxpayers.
May 28, 2022 Notifications GST

Late Fee Waiver Announced u/s 47 for Delayed FORM GSTR-4 Filings for FY 2021-22 Until June 30, 2022.
May 28, 2022 Circulars SEBI

Regulatory Update Strengthens Cyber Security and Resilience Framework for Qualified Registrars and Share Transfer Agents (QRTAs.

12 3 4 5........ 12

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Eligibility for Benefits Under Section 128A Confirmed for Reversed ITC...

F: Taxpayer Weighs Appeal vs. Amnesty Scheme for Excess GST; Decision Cou...

F: Resident Welfare Association Seeks Clarity on GST for Maintenance Tran...

F: GST Liability: Principal Responsible for Tax on Materials with Job Wor...

H: Suspension of Sudharsan Logistics' CFS Operations Under Section 45 of ...

H: Exporters Must Submit e-BRCs or Repay Drawback Amounts with Interest U...

H: West Bengal GST Amendment Extends ITC Claim Deadline to November 30, 2...

H: GST Interest and Penalty Waiver Scheme Offers Relief for 2017-20 Tax D...

H: GST Clarification: Pepper at 5%, Agriculturists Exempt, Popcorn Rates ...

H: Late Fee Under GST Section 47(2) Applies to Incomplete Annual Returns ...

H: Maharashtra State Tax Commissioner Adopts CBIC Circular 245/02/2025-GS...

H: New Tax Offense Compounding Guidelines: No Limitation Period, Payment ...

H: GST Registration Requires Applicants to Disclose All Business Premises...

H: Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Or...

H: Limitation Period for GST Refund Claims Cannot Be Altered by Circulars...

H: Ancestral Property STCG Case Remanded to Determine If Transfer Occurre...

H: Penalty Under Black Money Act Deleted: Non-Disclosure of Foreign Asset...

H: E-Bike Components Without Battery Pack Cannot Qualify for Reduced Cust...

H: Section 148 NI Act: Court Sets Aside Order Requiring 20% Compensation ...

A: 2025 Budget Proposes Streamlined Customs Processes to Boost Business E...

A: Expert Committee Recommends Mediation to Expedite Insolvency Resolutio...

A: LLPs Must File Form 11 by May 30 and Form 8 by October 30 to Ensure Co...

A: Exploring Delay Condonation: Section 5 Limitation Act vs. Section 107 ...

A: IT Exporters Must Follow SOFTEX Compliance to Avoid FEMA Penalties and...

F: Medical Shop Owner Must Pay 1% GST from Own Funds on Goods Supplied, N...

A: ITAT Addresses Taxation of NRE Account Funds; Partly Allows 2013-14 Ap...

A: Streamlining Imports Exports: Direct Port Delivery and Entry Simplify ...

A: Understanding FOB: Seller's and Buyer's Responsibilities in Internatio...

A: Understanding Global Warming Potential: The Impact of High-GWP Gases o...

A: New Regulations Simplify Import Storage and Clearance for Tier II/III ...