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 Revised ITR-3 Form Introduced for AY 2025-26,... TaxTMI SEBI Amends Stock Exchange Rules: Cooling-Off... TaxTMI Customs Mutual Administrative Assistance Expanded:... TaxTMI RBI Extends Diamond Dollar Account Qualification... TaxTMI Firm's Multi-State Registration Sparks Legal... TaxTMI Technical Filing Glitch Overturned: GST Appeal... TaxTMI Government Revokes Import Duty Exemptions Under... 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 Government Clarifies Tax Treatment for Co-Insurance... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For March

Home Highlights March

Filter:

Showing 2151 to 2200 of 7732 Records

1 ....40 41 42 434445 46 47 48........ 155

March 11, 2023 Case Laws Central Excise AT

Clandestine Removal Claims Under Central Excise Act Require Independent Evidence Beyond Income Tax Probes.
March 11, 2023 Case Laws Central Excise AT

Department's Case on Consumable Charges Collection Fails Due to Lack of Evidence in Show Cause Notice.
March 11, 2023 Case Laws Indian Laws HC

Authorized Cheque Signatory Not "Drawer" u/s 143A NI Act; No 20% Deposit Required in Section 148 Appeals.
March 10, 2023 Case Laws GST HC

High Court Sets Aside Assessment Orders Due to Violation of Natural Justice u/s 75(4); Personal Hearing Skipped.
March 10, 2023 Case Laws GST AAAR

Advance Ruling Applies Only to Parties Involved, Not Universally Applicable to Others, Clarifies Authority.
March 10, 2023 Case Laws GST AAR

Tipper Body Construction: 28% GST for Owned Chassis, 18% GST for Customer-Supplied Chassis.
March 10, 2023 Case Laws Income Tax HC

High Court Upholds ITAT Decision: Payments to US Company Not Taxable in India u/s 195, Citing DTAA.
March 10, 2023 Case Laws Income Tax HC

High Court Rules Demand Notice with Draft Assessment Order u/s 144C Enforceable; Section 292B Doesn't Correct ACIT Error.
March 10, 2023 Case Laws Income Tax HC

Court Orders Fresh Evaluation of Assessment u/s 147; AO to Provide Hearing After Ignoring Response.
March 10, 2023 Case Laws Income Tax HC

High Court Invalidates Order on Assessment Reopening Due to Mismatch in Notices u/ss 148A(b) and 148A(d).
March 10, 2023 Case Laws Income Tax AT

Trust's Audi Purchase: Expense Allowance Questioned for Luxury Status, Past Claims Accepted Without Issue.
March 10, 2023 Case Laws Income Tax AT

Trust's 12A Registration Denied, Affecting Section 11 Exemption; Genuine Charitable Activities Under Scrutiny by Commissioner.
March 10, 2023 Case Laws Income Tax AT

TPO's 'NIL' ALP Decision on WeWork Management Fee Unjustified; Assessee Relies on WeWork's Expertise for India Operations.
March 10, 2023 Case Laws Income Tax AT

Tax Deduction for Bad Debts: No Proof Needed Before Writing Off u/s 36(1)(vii) and 36(2) of Income Tax Act.
March 10, 2023 Case Laws Income Tax AT

Assessment Reopening and Addition Justified: AO Had "Reason to Believe" Based on Sections 133(6) and 131 Inquiries.
March 10, 2023 Case Laws Income Tax AT

Slump sale between Indian subsidiaries of foreign holding company not an international transaction under Income Tax Act Section 92B.
March 10, 2023 Case Laws Indian Laws SC

Supreme Court Overturns ITAT Member's Compulsory Retirement Due to Unproven Allegations, Lacking Public Interest Justification.
March 10, 2023 Case Laws Indian Laws HC

MHI Criticized for Violating Natural Justice by Blacklisting Company from PLI Scheme Without Hearing.
March 9, 2023 Case Laws Customs AT

Penalty u/s 114 Upheld for Attempted Export of Prohibited Red Sanders Without License; Goods Confiscated u/s 113.
March 9, 2023 Case Laws GST HC

Petitioner's GST Registration Cancellation Revoked; No Outstanding Amount Found in January 2021 Order.
March 9, 2023 Case Laws Income Tax HC

Unexplained Delay in Penalty u/s 271C Raises Validity Concerns Due to Limitation Period Lapse.
March 9, 2023 Case Laws Income Tax HC

Court Dismisses Claim of Prejudice in Faceless Income Tax Inquiry; "Technically Not Feasible" Argument Rejected u/s 142B(1)(a.
March 9, 2023 Case Laws Income Tax AT

Dispute Over Solid Waste Disposal Expenses: Contingent or Accrued Liability? Compliance with Section 145 of Income Tax Act Confirmed.
March 9, 2023 Case Laws Income Tax AT

Section 172: Shipping Business in UAE Benefits from India-UAE DTAA; Residency Based on Registration, Not Nationality.
March 9, 2023 Case Laws Income Tax AT

CIT's Revision u/s 263: PCIT Overlooks Partnership Deed Facts on Partner Remuneration Limits Per Section 40(b).
March 9, 2023 Case Laws Income Tax AT

Income Tax Commissioner Revises AO's Error on Rental Income Classification u/s 263; Business vs. House Property Income.
March 9, 2023 Case Laws Income Tax AT

Tax authorities' Section 68 addition for unexplained loans overturned; relied on third-party statement without confronting assessee.
March 9, 2023 Case Laws Income Tax AT

Testing Services Under India-Finland DTAA Deemed Taxable in India Due to Service Utilization in Indian Territory.
March 9, 2023 Case Laws Income Tax AT

PCIT's Decision u/s 263 Questioned for Lack of Proper Judgment in Income Tax Assessment Order Review.
March 9, 2023 Case Laws Income Tax AT

NRI Cash Deposit Issue: No RBI or FEMA Permission Needed for Canceled Land Sale Agreement, No Actual Purchase Made.
March 9, 2023 Case Laws Income Tax AT

Final assessment order without draft u/s 144C is unlawful; subsequent proceedings deemed invalid.
March 9, 2023 Case Laws Income Tax AT

Penalty u/s 271AAB Not Justified: Disallowance u/s 14A Isn't Undisclosed Income Post Search Operation.
March 9, 2023 Case Laws Service Tax HC

High Court Waives Pre-Deposit Requirement, Eases Appeal Process During CIRP Under Insolvency Code.
March 9, 2023 Case Laws Service Tax AT

Leased Circuit Service Tax Applicable Only if Provider is 'Telegraph Authority' Under Relevant Act.
March 7, 2023 Case Laws GST HC

High Court Rules: Orders from Appellate Authority Must Be Followed Despite Plans to Appeal, Upholding Rule of Law.
March 7, 2023 Case Laws GST HC

GST Refund Reassessment Ordered: Late Filing Reviewed for Time Limitation and Merits by Assistant Commissioner.
March 7, 2023 Case Laws Income Tax AT

Offshore Supply of Elevators, Escalators to Indian Metros Not Taxable Under India-China DTAA: No PE in India.
March 7, 2023 Case Laws Income Tax AT

Incorrect Set-Off of Business Losses Violates Income Tax Act Section 72(2), Misaligning with Proper Offset Method.
March 7, 2023 Case Laws Income Tax AT

Assessee's Cash Deposits Explained, AO's Section 69A Classification Overturned, Section 115BBE Tax Imposition Challenged Successfully.
March 7, 2023 Case Laws Income Tax AT

Audit Objection on Factual Issues Can't Justify Reopening u/s 147; Change of Opinion Isn't Valid Reason.
March 7, 2023 Case Laws Income Tax AT

Government Employee Retirement: Full Tax Exemption on Earned Leave Encashment at Malviya National Institute per Section 10(10AA).
March 7, 2023 Case Laws Income Tax AT

Court Rules Surrendered Income as Business Income; Revenue Must Prove Other Sources Exist Under Tax Law Requirements.
March 7, 2023 Case Laws Customs HC

High Court grants exemption for aircraft in non-scheduled passenger services, meeting Condition 104 requirements despite no tariff publication.
March 7, 2023 Case Laws Customs AT

Customs Duty Refund Denied: Commissioner (Appeals) Rules Claim Time-Barred Due to Late Filing.
March 7, 2023 Case Laws Money Laundering HC

High Court Dismisses Petitioner's Attempts to Block Enforcement Directorate's Production Warrant in Money Laundering Case.
March 7, 2023 Case Laws Central Excise AT

Challenge to Section 26 Penalty: Invoices Issued Without Goods; Transporter Ledger Inconsistencies Weakens Revenue's Case.
March 7, 2023 Case Laws VAT and Sales Tax HC

Undervaluation of Goods in Transit Doesn't Justify Confiscation of Goods or Vehicle; VAT and Sales Tax Context.
March 6, 2023 Case Laws GST HC

Transporting Goods in Unlisted Vehicles May Indicate Misuse; Authorities Not Required to Investigate Reasons Without Proper E-Way Bill.
March 6, 2023 Case Laws GST HC

Transporter Penalized for Expired E-Way Bill Violation; No Leniency Allowed Under Current Legislation.
March 6, 2023 Case Laws Income Tax AT

Tax Survey Income: Classification Debate u/s 69 vs. Business Income; Accounting Practices Influence Decision.

1 ....40 41 42 434445 46 47 48........ 155

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST Compliance for Multi-Office Companies: Navigating Input Tax Credit...

F: Incorrect Export Sales Reporting: Taxpayer Must Amend GSTR-1, Match Sh...

F: Company Wins GST Appeal on Employee Food Coupons, Seeks Re-Credit of P...

F: Navigating GST Compliance for Multi-State Corporate Rent Invoices: Str...

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...

H: High Court Quashes Demand Orders for Procedural Irregularities, Mandat...

H: Tax Notifications Upheld: Administrative Order Stands, Petitioner Reta...