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 SEBI Revamps Cybersecurity Framework with New... TaxTMI New CBIC Transhipment Air Global Bond Allows... TaxTMI Government Revokes Import Duty Exemptions Under... TaxTMI Customs Notifications Updated: Finance Act 2025... TaxTMI New Income Tax Rules 2025 Simplify Return Filing... TaxTMI GST Notifications on COVID-19 Deadline Extensions... TaxTMI Gold and Silver Import Regulations Updated: 13... TaxTMI Comprehensive Guidelines Unveiled for ESG Rating... TaxTMI Government Clarifies Tax Treatment for Co-Insurance... TaxTMI SEBI Provides Additional Time for Qualified Stock... TaxTMI Procedural Flaws Invalidate GST Tax Order, Restore... TaxTMI GST Registration Cancellation Upheld: Failure to... TaxTMI Contractual Delay Penalties Upheld: Liquidated... TaxTMI Tax Liability After Death: Section 93 Requires... TaxTMI Late Fee Clarification for GSTR-9C: Mandatory... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For February of 2020

Home Highlights February February 2020 Year 2020

Filter:

Showing 501 to 550 of 553 Records

1 ....7 8 9 101112

February 4, 2020 Case Laws Income Tax HC

Appellate Tribunal Cannot Overturn CIT(A) Decision Without Justification on Full Disclosure by Assessee.
February 4, 2020 Case Laws Income Tax HC

Reassessment u/s 147 invalid due to missed notice deadline and change of view on business income.
February 4, 2020 Case Laws Service Tax HC

Explanation 3(a) to Section 65B(44) excludes incorporated members' clubs from the definition of "body of persons.
February 4, 2020 Case Laws VAT and Sales Tax HC

Purchase Tax on Cotton Kappas Upheld; Credit Allowed u/s 12(2) of Tamil Nadu VAT Act 2006.
February 4, 2020 Case Laws Income Tax AT

Revenue Fails to Prove Trust as "Association of Persons" Due to Lack of Evidence in Securitization Process.
February 4, 2020 Case Laws Income Tax AT

Interest Income Accrues Monthly on First Day; Adjustments for Different Accrual Dates Removed per Loan Agreement and Deed of Assignment.
February 4, 2020 Case Laws Service Tax AT

Appellant Eligible for CENVAT Credit with Annexure-II Challans u/r 4(5)(a) of Cenvat Credit Rules, 2004.
February 4, 2020 Case Laws Service Tax AT

Appellant's Role as Sub-Contractor Irrelevant; Demand Raised Solely Under ECIS Category Disputed by Revenue.
February 4, 2020 Case Laws Income Tax AT

Assessment Reopening Challenged: Notice u/s 148 Invalid Due to Improper Service to Unauthorized CA.
February 4, 2020 Case Laws Income Tax AT

Section 68 of Income Tax Act requires investee companies to explain sources and creditworthiness of recorded credits.
February 4, 2020 Case Laws Customs AT

Customs Authority Lacked Power to Modify Conditions for Goods Not Listed u/s 11 During Import.
February 4, 2020 Case Laws SEBI Board

SEBI Acts on Complaint: Company Misused Finvasia's Registration for Fake Investment Advisory Services.
February 3, 2020 Articles Indian Laws

Finance Bill 2020 Amends Short-Term Capital Assets Definitions to Clarify Tax Implications and Streamline Capital Gains Processes.
February 3, 2020 Articles Income Tax

Businesses can skip tax audits if cash dealings are under 5% of total transactions, promoting digital payments.
February 3, 2020 News Indian Laws

Finance Bill 2020: Clarifications to Address Ambiguities and Enhance Transparency in Proposed Tax Measures for Better Compliance.
February 3, 2020 Case Laws GST AAR

GST Rate on Flour Mixtures: 5% or NIL Based on Branding for Pulses, Grams, and Cereal Blends.
February 3, 2020 Case Laws Income Tax HC

Eligibility for Additional Depreciation on Windmills u/s 32(1)(iia) of Income Tax Act Challenged.
February 3, 2020 Case Laws Income Tax HC

Concurrent Jurisdiction Requires Coordination: Section 124(4) Guides Officer Referral for Decisions Under 124(5.
February 3, 2020 Case Laws Income Tax AT

Delay in Auditing Books Not a Taxpayer Failure u/s 271B; No Penalty Triggered for Late Audits.
February 3, 2020 Case Laws Income Tax AT

Joint Venture Agreement: Tax Authorities Cannot Question Business Decisions on Necessary Expenditures for Revenue Sharing.
February 3, 2020 Case Laws Income Tax AT

Authorities Demand More Proof for Unexplained Cash Credits; Mere Paperwork Insufficient u/s 68 in Share Transactions.
February 3, 2020 Case Laws Income Tax AT

Cloud Hosting Income Not Taxed as Technical Services u/s 9(1)(vii) or Article 12(4)(a) Indo-US DTAA.
February 3, 2020 Case Laws Income Tax AT

Tax write-off for subsidiary advance approved u/s 36(1)(vii), making other deductibility arguments moot.
February 3, 2020 Case Laws Customs AT

CHA License Revocation Must Follow 2013 Regulations for Proceedings Post-2013, Not 2004 Rules.
February 3, 2020 Case Laws Customs AT

Customs House Agent Penalized for Misleading Vessel Description; Licensing Authority's Decision Deemed Overreach.
February 3, 2020 Case Laws Insolvency and Bankruptcy AT

CIRP Initiation Denied: Alleged Increased Rent Not Operational Debt u/s 5(21) of Insolvency Code.
February 3, 2020 Case Laws Insolvency and Bankruptcy AT

Court Upholds COC's 66% Majority Rule; All Creditors Share Interim Finance Duties u/s 30(4).
February 3, 2020 Case Laws Service Tax AT

Refund Denied: Service Tax Correctly Paid u/s 68 for April-June 2017 Transactions Despite GST Payment.
February 3, 2020 Case Laws Service Tax AT

Appellant Lacks Evidence of Rate Revision by Print Media; No Major Dispute on Other Service Tax Valuation Findings.
February 3, 2020 Case Laws Service Tax AT

Private Railway Sidings Exempt from Service Tax: Clarification on the Scope of 'Railway' Under Railway Act.
February 3, 2020 Case Laws Service Tax AT

Interest Demand Valid Despite Omission of Rule 6(3A) in Show Cause Notice, Rule 14 CCR 2004 Applies.
February 3, 2020 Case Laws Service Tax AT

Claim for Abatement on Electric Meter Charges in Residential Complexes u/s 66F of Finance Act, 1994.
February 3, 2020 Case Laws Central Excise AT

CENVAT Credit Denied for Missing Duty-Paying Documents; Procedural Lapse Shouldn't Hinder Justice, Only Aid It.
February 3, 2020 News Indian Laws

New Tax Regime Simplifies Structure, Lowers Rates; Emphasizes Digital Transactions and Infrastructure Spending for Economic Growth.
February 1, 2020 News Indian Laws

Budget 2020-21: Tax Cuts, Infrastructure Boost, Digital Governance, and Sustainability for Inclusive Economic Growth.
February 1, 2020 News Indian Laws

India's New Tax Regime Offers Relief for Middle-Class, Simplifies Structure with Lower Rates and Fewer Exemptions.
February 1, 2020 News Indian Laws

Government Faces Rs. 25,000 Crore Revenue Loss Annually with Proposed Removal of Dividend Distribution Tax (DDT.
February 1, 2020 News GST

The gross GST revenue collected for January 2020 amounted to Rs. 1,10,828 crore.
February 1, 2020 Case Laws GST AAR

Rice Husk Board reclassified under CTH 441193 as Fibreboard 'Others,' subject to 12% GST. Classification may vary by properties.
February 1, 2020 Case Laws Income Tax AT

Discrepancy in Property Valuation: No Referral to DVO Needed Without Evidence of Additional Consideration, Says Court.
February 1, 2020 Case Laws Income Tax AT

Amendment to Income Tax Act: Limitation Period Extended from 2 to 6 Years for TDS Non-Filing Cases.
February 1, 2020 Case Laws Income Tax AT

Assessee's Omission of Business Income Doesn't Bar Claiming Incidental Business Expenses.
February 1, 2020 Case Laws Income Tax AT

Trust Income Tax: Section 11 Exemption Applies Even If Section 13 Violated; Only Violating Income Taxed at Maximum Rate.
February 1, 2020 Case Laws Income Tax AT

Capital Gains Assessed on Hindu Undivided Family Confirmed Due to Lack of Proof by Individual Claimant.
February 1, 2020 Case Laws Income Tax AT

Court Rules No TCS on De-Oiled Cake, Maize Husk, Cotton Waste Sales u/ss 206C(A), 206C(7.
February 1, 2020 Case Laws Income Tax AT

Tax Exemption for Educational Activities: Safety Training, Publications, and Workshops Qualify u/s 11.
February 1, 2020 Case Laws Customs HC

Resolution Achieved: Return of Bond and Bank Guarantee for Provisional Goods Release Settled by Revenue Counsel.
February 1, 2020 Case Laws Customs HC

Court Rules Petitioner Must Pay Demurrages for Seized Consignments Before Re-Exporting.
February 1, 2020 Case Laws Customs AT

Department Illegally Retains Deposit, Delays Refund; Violates Customs Act and Ignores Board Directives. Interest on Delay Sought.
February 1, 2020 Case Laws Customs AT

Import of Low Aromatic White Spirit Open Beyond State Trading Enterprises with DGFT Authorization; Re-export Order Overturned.

1 ....7 8 9 101112

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: E-Invoicing Not Mandatory: GST Turnover Calculation Excludes Advances,...

F: Taxpayer Seeks IGST Refund After Excess Payment Adjustment, Citing Leg...

F: Gold Import Strategy: Navigating Trade Agreements, Tariff Quotas, and ...

F: Tax Implications of Unpaid Scrap Sale: Bad Debt Write-Off and TCS Comp...

F: Developer Liable for GST on Unbooked Flats via Reverse Charge Mechanis...

F: Investment Managers' Carried Interest Faces 18% GST as Service Fee, No...

H: Revised ITR-3 Form Introduced for AY 2025-26, Updating Income Tax Fili...

H: SEBI Amends Stock Exchange Rules: Cooling-Off Periods for Directors In...

H: Trustees Now Required to Disclose Litigation and Debt Instrument Risks...

H: Customs Mutual Administrative Assistance Expanded: New Zealand and Mad...

H: RBI Extends Diamond Dollar Account Qualification Period from 2 to 3 Ye...

T: Carbon Credit Income Now Taxed at 10% Flat Rate, Disallowing Deduction...

T: Innovative Patent Royalty Tax Cut: 10% Rate for Indian-Developed Paten...

T: Unexplained Income Tax Rule Imposes 60% Levy, Blocks Deductions to Pre...

T: New Tax Rules Limit Anonymous Donations for Non-Profits, Requiring Tra...

A: Landmark Ruling: GST and Customs Arrest Powers Require Substantive Evi...

A: Tax Authorities Granted Five-Year Window for Assessment Under CGST Act...

A: Electronic Appeals and Digital Proceedings: GSTAT Streamlines Tax Disp...

A: Digital Transformation of NGO Tax Exemptions: Simplified 10A/10AB Regi...

A: Used Oil Recycling Mandate Requires Producers to Collect, Recycle, and...

A: Spotify Wins Trademark Battle Against 'Potify' App, Blocking Registrat...

A: Battery Producers Must Implement Comprehensive Waste Collection, Recyc...

A: Used Oil Waste Management in India: Comprehensive Legal Framework Bala...

A: India's Plastic Waste Management Rules Mandate Extended Producer Respo...

A: Manufacturers Must Collect and Recycle Vehicle Tyres Under New Extende...

A: Traffic Fine Disputes in India: Empowering Citizens to Challenge Wrong...

A: E-Waste Management in India: Comprehensive Regulatory Framework Promot...

H: Firm's Multi-State Registration Sparks Legal Scrutiny: GST Appeal Proc...

H: Technical Filing Glitch Overturned: GST Appeal Reinstated After Manual...

H: Landmark GST Ruling: Petitioners Win Right to Retroactive ITC Refund R...