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 Anti-Dumping Duty Imposed on Textured Tempered... TaxTMI Govt Imposes Anti-Dumping Duty on Chinese Sodium... TaxTMI Govt Imposes Anti-Dumping Duty on Glufosinate... TaxTMI Tax Recovery Action Invalidated: Section 62(2)... TaxTMI Contractors Win GST Reimbursement Rights for... TaxTMI Tribunal Staff Rules Update: Enhanced Career... TaxTMI Development Rights Transfer Taxable Under GST: No... TaxTMI Tax Credit Dispute Resolved: Procedural Delays... TaxTMI Tax Authorities Update Income-tax Rules 1962,... TaxTMI Tax Authorities Instructed to Withdraw Appeals When... TaxTMI Electronic Filing Deemed Valid: Procedural... TaxTMI Tax Challenge Dismissed: Statutory Notice Upheld,... TaxTMI GST Levy on Leasehold Rights Transfer: Interim... TaxTMI Tax Credits Restored: Section 16 Amendments Allow... TaxTMI SEBI Mandates Investor Charter for KRAs to Boost... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For May of 2023

Home Highlights May May 2023 Year 2023

Filter:

Showing 351 to 400 of 551 Records

1 ....4 5 6 789 10 11 12

May 12, 2023 Case Laws Indian Laws HC

High Court Rules Non-Compliance with Condition to Deposit 20% Fine Justifies Vacating Suspension of Sentence in Cheque Dishonor Case.
May 12, 2023 Case Laws Indian Laws HC

Arbitral Award Validity: "Actual" Taxes Include Only Those Paid; Contract Doesn't Distinguish Between Parties' Tax Liabilities.
May 11, 2023 Notifications GST

GST E-Invoicing Now Mandatory for Businesses with Turnover Over Rs. 5 Crores per Rule 48(4), Effective August 1, 2023.
May 10, 2023 Case Laws GST HC

Court Orders Removal of Provisional Attachment Due to 4-Year Delay in Notice u/s 83 of the Act.
May 10, 2023 Case Laws Income Tax HC

Assessing Officer Must Record Reasons and Hear Assessee Before Case Transfer u/s 127 for Fairness.
May 10, 2023 Case Laws Income Tax AT

Agricultural Land Outside Municipal Limits Exempt from Capital Asset Classification u/s 2(14) of Income Tax Act, 1961.
May 10, 2023 Case Laws Income Tax AT

Unexplained cash balance not taxable u/s 68; Revenue fails to disprove funds from agricultural activities.
May 10, 2023 Case Laws Income Tax AT

Interest from Bank Deposits Eligible for Deductions in 100% Export Units u/s 10B of Income Tax Act.
May 10, 2023 Case Laws Income Tax AT

Land Transfer to AOP as Capital Contribution Taxable u/s 45(3) of Income Tax Act; Valuation Key for Capital Gains.
May 10, 2023 Case Laws Income Tax AT

Section 68 Misapplied: CIT(A) Wrongly Deletes Additions on Non-Cash Share Transactions Lacking Assessee Investment Details.
May 10, 2023 Case Laws Income Tax AT

Assessee Not "Eligible" u/s 144C(15)(b); AO Not Required to Issue Draft Assessment Order.
May 10, 2023 Case Laws Direct Taxes SC

Supreme Court Rules Pre-2016 Benami Property Transactions Immune from Prosecution and Confiscation Under Amended Act.
May 10, 2023 Case Laws Customs HC

High Court Dismisses Petition for Sentence Enhancement in Gold Smuggling Case; Imposes Rs. 10,000 Cost for Frivolous Filing.
May 10, 2023 Case Laws Customs AT

Court Rules on Classification of Imported Howaru Probiotic Culture; Differential Duty Demand Dismissed.
May 10, 2023 Case Laws Customs AT

Refund Request Denied: Original Authority Failed to Reassess Bills or Provide Hearing Under Customs Act Sections 149 and 47.
May 10, 2023 Case Laws Companies Law HC

Court Rules Liability of Retired Independent Director Requires Evidence; Quashing Proceedings Risks Justice Miscarriage.
May 10, 2023 Case Laws Service Tax AT

Contractors Paid by Piece Rate Aren't "Manpower Supply" if They Supervise Workers, No Employer-Employee Relationship.
May 10, 2023 Case Laws Service Tax AT

Authority Overturns Service Tax Demand Due to Clear Documented Separation of Equipment Supply and Installation Services Amounts.
May 10, 2023 Case Laws Service Tax AT

Hospital Not Liable for Service Tax on Fees from Contract Doctors, Not the Recipient of Services.
May 10, 2023 Case Laws Central Excise HC

Cash Refund Upheld Over Re-credit for Post-GST Rebate Claims u/s 142(3) CGST Act 2017.
May 10, 2023 Case Laws Central Excise AT

CENVAT Credit for CVD via DEPB Scrip Valid for Imports under Notification No. 96/2004-Cus, FTP 2004-09.
May 10, 2023 Case Laws Central Excise AT

Penalty Reduced for Fraudulent CENVAT Credit Claim u/r 26(2); Original Penalty Cut to 10% for Fairness.
May 10, 2023 Notes Money Laundering

PMLA Expands List of Reporting Entities to Include More Business Categories for Enhanced Money Laundering Monitoring.
May 10, 2023 Case Laws VAT and Sales Tax HC

Court Upholds Intelligence Officer's Authority to Impose Penalty Under KVAT Section 67, Dismissing Petition Based on Actual Calculations.
May 9, 2023 Notes Money Laundering

Financial Entities Must Uphold PMLA Standards to Combat Money Laundering, Ensure Transparency, and Avoid Legal Penalties.
May 9, 2023 Notes Money Laundering

PMLA 2002 requires banks and financial institutions to report suspicious transactions to combat money laundering. Compliance is crucial.
May 9, 2023 Case Laws GST HC

Appeal for Refund of Unutilized Input Tax Credit Denied Due to Insufficient Evidence; Case Remanded for Review.
May 9, 2023 Case Laws Income Tax SC

Section 80(P)(4) Exemption Granted: Credit Society Activities Differ from Banks, Eligible for Section 80(P)(2) Benefits.
May 9, 2023 Case Laws Income Tax SC

Supreme Court Sets Aside High Court Decision on Unexplained Expenditure u/s 69C in Block Assessment Case.
May 9, 2023 Case Laws Income Tax HC

High Court sets aside orders due to improper discretion in stay of demand u/s 220(6) of Income Tax Act.
May 9, 2023 Case Laws Income Tax HC

High Court Remands Case to ITAT for Lack of Independent Reasoning on Penalty u/s 271AAB(1)(c) of Income Tax Act.
May 9, 2023 Case Laws Income Tax AT

Ex Parte Order Under Assessment 144 Upheld as Assessee Had No Grievance After Full Hearing by Appellate Authority.
May 9, 2023 Case Laws Income Tax AT

Interest Rates for Loans to Associated Enterprises Should Reflect Repayment Currency, Not Domestic Rates.
May 9, 2023 Case Laws Income Tax AT

Discussion on Section 271D Penalty and Section 275 Limitation: Extended Period Not Applicable Without Appellate Proceedings.
May 9, 2023 Case Laws Income Tax AT

Excess stock from business operations classified as business income; Sections 69 and 115BBE deemed inapplicable.
May 9, 2023 Case Laws Income Tax AT

Property Gift to Sister Exempt from Capital Gains Tax u/s 2(47) and Clause (iii) of Section 47.
May 9, 2023 Case Laws Income Tax AT

Disallowance of Excess Interest Due to Fund Diversion for Non-Business Purposes; Assessee Lent at Lower Rate to Director.
May 9, 2023 Case Laws Income Tax AT

Court Upholds Transfer Pricing Officer's Adjustment on Interest-Free Advances to Associated Enterprise Under Scrutiny.
May 9, 2023 Case Laws Customs AT

Appellate Authority Dismisses Revenue's Appeal Against Customs House Agent, Emphasizing Limits of Administrative Power in Customs Operations.
May 9, 2023 Case Laws Insolvency and Bankruptcy SC

Resolution Plan Rejected: Applicant Ineligibility and Failure to Present Revised Plan to Creditors Before Seeking Approval.
May 9, 2023 Case Laws Insolvency and Bankruptcy SC

Supreme Court overrules NCLT's CIRP initiation; finds claim within limitation period u/s 9, revisiting default date.
May 9, 2023 Case Laws Insolvency and Bankruptcy AT

CIRP Starts with Bank Demand to Corporate Guarantor, NCLT Dismisses Application Based on Default Date Principles.
May 9, 2023 Case Laws Service Tax AT

DICGC's Deposit Insurance Services Taxed Under "General Insurance Business" Category Per Section 65(105)(d) of Finance Act, 1994.
May 9, 2023 Case Laws Service Tax AT

Appeal Challenges Extended Limitation Period; Allegations of Tax Evasion Unfounded as Tax Paid Before Notice Issued.
May 9, 2023 Case Laws Service Tax AT

Amalgamation Does Not Exempt Pre-Approval Tax Liabilities; Assessed Liabilities Remain Final Per Finance Act, 1994.
May 9, 2023 Case Laws Central Excise AT

Interest on Excise Refunds Starts from Acknowledgement Date, Not Submission Date, as per Section 11BB.
May 9, 2023 Case Laws Central Excise AT

CENVAT Credit Recovery on Capital Goods by Job Worker: Reversal Pre-Notice Upheld, Demand u/r 14 Invalid.
May 9, 2023 Case Laws Central Excise AT

Refund Claims for Deemed Exports Valid from Jan to Sep 2010; Oct-Dec 2009 Claims Barred by Limitation Period.
May 9, 2023 Case Laws Central Excise AT

Exemption under Notification No. 108/95-CE upheld for supply to contractors; strict interpretation of terms confirmed.
May 9, 2023 Case Laws VAT and Sales Tax SC

Supreme Court Affirms State Authority to Impose Sales Tax on Gutka; Constitution Does Not Exempt from VAT.

1 ....4 5 6 789 10 11 12

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

C: Government Imposes Anti-Dumping Duty on Chinese Titanium Dioxide Impor...

F: Late Fees and Interest Scrutiny: Section 73 Powers Examined for GST Fi...

A: Dishonored Cheque Case: Material Facts Suppression Leads to Complaint ...

A: Customs Rules Overhaul: Stricter Origin Verification Mandates Comprehe...

A: Trade Pacts Unlock Global Markets: India Strategically Balances Econom...

A: Fire Safety Audits Demand Urgent Reform: Comprehensive Inspections and...

A: Trade Tensions Escalate: US-China Economic Standoff Reshapes Global Su...

A: Navigating Global Seas: UNCLOS Defines Maritime Rights, Resolves Confl...

A: Protecting Undersea Internet Cables: Critical Global Infrastructure Ne...

A: Critical Global Networks at Risk: Undersea Internet Cables Navigate Co...

F: Promotional Dealer Incentives Deemed Taxable Supply Under GST Rules wi...

H: Challenging GST Assessment: Stone-Boulder Sales Price Comparison Inval...

H: Procedural Gaps in E-Way Bill Compliance Don't Automatically Justify G...

H: Taxpayer's ITC Credit Challenge Rejected as Administrative Mechanism P...

H: Procedural Fairness Prevails: Denial of Personal Hearing Invalidates A...

H: Procedural Lapses Invalidate Tax Appeal Order, Restore Petitioner's Ri...

H: Taxpayer Directed to Resolve GST Refund Technical Challenges Through D...

H: HC Upholds Natural Justice, Remands Case and Grants Petitioner Extensi...

H: Administrative Appeal Dismissed Without Notice Violates Natural Justic...

H: Alternative Remedy Available: Finance Act Section 85 Provides Legal Pa...

H: Petitioner Must First Exhaust Statutory GST Appeal Remedy Under Sectio...

H: Taxpayer Wins: Assessed Loss Carry Forward Upheld Despite Late Return ...

H: Faceless Assessment Violation: Draft Penalty Order Absent, Refund Adju...

H: Tax Reassessment Invalidated Due to Procedural Lapses in Notice Issuan...

H: Property Sales Tax Relief: Section 43CA Allows 10% Variance Between Sa...

H: Landmark Tax Decision: Assessee Wins Major Victory with Comprehensive ...

F: Navigating Delayed RCM Tax Liability for Commercial Property Rental: S...

F: Digital Content Creators Navigate Complex Tax Landscape with Income Ta...

F: Mobile Phone Reseller Navigates Tricky Tax Landscape of Performance In...

F: GST Breakdown: Distinguishing Total Invoice Value from Taxable Value U...