Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    May 22, 2026   Case Laws Service Tax
    Naturally bundled ICT school services were treated as exempt education supply, defeating the service tax demand and valuation challenge.
    May 22, 2026   Case Laws Central Excise
    Clandestine removal demands fail without corroboration; inadmissible electronic records and non-compliant statements cannot sustain duty or penalties.
    May 21, 2026   Notifications Customs
    Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with key rates retained and silver specified
    May 21, 2026   Notifications Customs
    Provisional assessment for anti-dumping imports of solar panel aluminium frames pending new shipper review
    May 21, 2026   Circulars Customs
    RTI officer designation revised for customs administration, with updated CPIO allocations and unchanged appellate authorities.
    May 21, 2026   Case Laws GST
    Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.
    May 21, 2026   Case Laws GST
    Tariff classification of polypropylene leno bags turns on textile character, and plastic sacks classification was upheld.
    May 21, 2026   Case Laws GST
    Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
    May 21, 2026   Case Laws GST
    Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
    May 21, 2026   Case Laws GST
    Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.
    May 21, 2026   Case Laws GST
    Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.
    May 21, 2026   Case Laws GST
    Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.
    May 21, 2026   Case Laws GST
    Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
    May 21, 2026   Case Laws Income Tax
    Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.
    May 21, 2026   Case Laws Income Tax
    Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.
    May 21, 2026   Case Laws Income Tax
    Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules
    May 21, 2026   Case Laws Income Tax
    Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.
    May 21, 2026   Case Laws Income Tax
    Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
    May 21, 2026   Case Laws Income Tax
    Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.
    May 21, 2026   Case Laws Income Tax
    Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
May 22, 2026   Case Laws Service Tax
Naturally bundled ICT school services were treated as exempt education supply, defeating the service tax demand and valuation challenge.
May 22, 2026   Case Laws Central Excise
Clandestine removal demands fail without corroboration; inadmissible electronic records and non-compliant statements cannot sustain duty or penalties.
May 21, 2026   Notifications Customs
Customs tariff values revised for edible oils, brass scrap, gold, silver and areca nuts, with key rates retained and silver specified
May 21, 2026   Notifications Customs
Provisional assessment for anti-dumping imports of solar panel aluminium frames pending new shipper review
May 21, 2026   Circulars Customs
RTI officer designation revised for customs administration, with updated CPIO allocations and unchanged appellate authorities.
May 21, 2026   Case Laws GST
Solar inverter classification under GST: parts of solar power systems qualify for concessional tax, with intended use accepted.
May 21, 2026   Case Laws GST
Tariff classification of polypropylene leno bags turns on textile character, and plastic sacks classification was upheld.
May 21, 2026   Case Laws GST
Statutory remedy bars writ interference where GST search and stock discrepancy issues turn on disputed facts.
May 21, 2026   Case Laws GST
Input tax credit notice quashed for non-consideration of taxpayer objections; fresh speaking order directed after reconsideration.
May 21, 2026   Case Laws GST
Statutory appeal and audit-based proceedings bar writ relief absent proven denial of hearing or lack of jurisdiction.
May 21, 2026   Case Laws GST
Efficacious statutory appeal under GST bars writ review; petitioner may still file appeal within the court-granted time.
May 21, 2026   Case Laws GST
Natural justice in GST adjudication requires consideration of reply and personal hearing before adverse orders are passed.
May 21, 2026   Case Laws GST
Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could proceed.
May 21, 2026   Case Laws Income Tax
Reasoned appellate orders are mandatory; remand is proper where the first appeal lacks independent adjudication.
May 21, 2026   Case Laws Income Tax
Transfer pricing comparables must match both functional similarity and scale of operations; turnover mismatch can exclude a company.
May 21, 2026   Case Laws Income Tax
Legal representative notice valid, but reassessment failed for lack of competent approval under extended limitation rules
May 21, 2026   Case Laws Income Tax
Rectification jurisdiction is limited to obvious record errors; debatable issues and merit re-litigation cannot be reopened.
May 21, 2026   Case Laws Income Tax
Third-party search material requires section 153C, and reassessment fails where the officer relies on borrowed satisfaction.
May 21, 2026   Case Laws Income Tax
Commercial exploitation of property supports business income treatment, and unsupported estimated expense disallowance cannot stand.
May 21, 2026   Case Laws Income Tax
Captive power valuation under section 80-IA and fixed-asset expense allocation upheld; Revenue's appeals were dismissed.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › GST › 2019 › March, 2019 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
GST

Reversal of ITC in respect of inputs or input services in...

Rule 42 of CGST Rules 2017: Guidelines for Reversing Input Tax Credit on Mixed Supplies to Ensure GST Compliance.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST March 30, 2019 Act-Rules
Reversal of ITC in respect of inputs or input services in certain cases - Manner of determination of input tax credit - Rule 42 of the Central Goods and Services Tax Rules, 2017 as amended
View Source View

Topics

Acts Income Tax
Next ➔