Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

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 ✕
🔎 Filters / Advanced Search ❯
TEXT

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
☰   Show Results ❯
    October 5, 2026   Case Laws Income Tax
    Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.
    October 5, 2026   Case Laws Income Tax
    Revised Form-3 payment deadlines cannot require impossible compliance, preserving settlement closure after prompt payment under Vivad se Vishwas.
    October 5, 2026   Case Laws Income Tax
    Extended-period reassessment and digital evidence require statutory nexus and independent corroboration before tax additions can stand.
    October 5, 2026   Case Laws Income Tax
    TNMM aggregation of royalty with manufacturing precludes separate benchmarking, while non-comparable diversified service providers require exclusion.
    October 5, 2026   Case Laws Income Tax
    Penalty for inaccurate particulars requires more than a Section 43B addition or a disclosed foreign-dividend reporting mismatch.
    October 5, 2026   Case Laws Income Tax
    Net profit estimation in vegetable commission business requires expense analysis, leading to recomputation of taxable business income.
    October 5, 2026   Case Laws Income Tax
    Recording satisfaction in assessment proceedings is essential before cash-receipt penalties can be initiated; absent satisfaction, penalty fails.
    October 5, 2026   Case Laws Income Tax
    Search-related reassessment procedure displaces ordinary scrutiny assessment and invalidates regular assessments made after a search operation.
    October 5, 2026   Case Laws Income Tax
    Section 50C excludes unregistered contractual rights to seek land conveyance, preventing deemed-value recomputation of long-term capital gains.
    October 5, 2026   Case Laws Income Tax
    Family Jewellery Source Explanation: Valuation reports and family ownership evidence supported deletion of the unexplained-income addition.
    October 5, 2026   Case Laws Income Tax
    Accommodation loan reassessment may stand while additions fail where loans are repaid through banking channels and records establish repayment.
    October 5, 2026   Case Laws Income Tax
    Foreign Salary Taxability: Passport, employment and NRE account evidence support non-resident claims despite absent foreign tax documents.
    October 5, 2026   Case Laws Income Tax
    Genuine BSE futures and options profits cannot be treated as unexplained cash credit without evidence of tainted counterparties.
    October 5, 2026   Case Laws Income Tax
    Specific penalty charges in notices are mandatory, while disputed salary disallowances may be limited after factual assessment.
    October 5, 2026   Case Laws Income Tax
    Faceless Penalty Scheme jurisdiction shifts to the Penalty Unit once operational, invalidating Assessment Unit cash-contribution penalties.
    October 5, 2026   Case Laws Income Tax
    Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
    October 5, 2026   Case Laws Customs
    Re-import exemption protects Indian-registered personal vehicles despite absent export clearance and permits manual Bill of Entry filing.
    October 5, 2026   Case Laws Customs
    Reverse burden for notified gold shifts to Revenue after lawful procurement records defeat the smuggling-based confiscation allegation.
    October 5, 2026   Case Laws Customs
    Transaction value rejection requires proof beyond NIDB data, while admitted quantity misdeclaration attracts customs duty and penalty.
    October 5, 2026   Case Laws Customs
    Tariff classification of DHA algae oil follows Chapter 15 where it remains an edible mixed fatty-acid oil.
❮
❯
❯❯
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
October 5, 2026   Case Laws Income Tax
Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.
October 5, 2026   Case Laws Income Tax
Revised Form-3 payment deadlines cannot require impossible compliance, preserving settlement closure after prompt payment under Vivad se Vishwas.
October 5, 2026   Case Laws Income Tax
Extended-period reassessment and digital evidence require statutory nexus and independent corroboration before tax additions can stand.
October 5, 2026   Case Laws Income Tax
TNMM aggregation of royalty with manufacturing precludes separate benchmarking, while non-comparable diversified service providers require exclusion.
October 5, 2026   Case Laws Income Tax
Penalty for inaccurate particulars requires more than a Section 43B addition or a disclosed foreign-dividend reporting mismatch.
October 5, 2026   Case Laws Income Tax
Net profit estimation in vegetable commission business requires expense analysis, leading to recomputation of taxable business income.
October 5, 2026   Case Laws Income Tax
Recording satisfaction in assessment proceedings is essential before cash-receipt penalties can be initiated; absent satisfaction, penalty fails.
October 5, 2026   Case Laws Income Tax
Search-related reassessment procedure displaces ordinary scrutiny assessment and invalidates regular assessments made after a search operation.
October 5, 2026   Case Laws Income Tax
Section 50C excludes unregistered contractual rights to seek land conveyance, preventing deemed-value recomputation of long-term capital gains.
October 5, 2026   Case Laws Income Tax
Family Jewellery Source Explanation: Valuation reports and family ownership evidence supported deletion of the unexplained-income addition.
October 5, 2026   Case Laws Income Tax
Accommodation loan reassessment may stand while additions fail where loans are repaid through banking channels and records establish repayment.
October 5, 2026   Case Laws Income Tax
Foreign Salary Taxability: Passport, employment and NRE account evidence support non-resident claims despite absent foreign tax documents.
October 5, 2026   Case Laws Income Tax
Genuine BSE futures and options profits cannot be treated as unexplained cash credit without evidence of tainted counterparties.
October 5, 2026   Case Laws Income Tax
Specific penalty charges in notices are mandatory, while disputed salary disallowances may be limited after factual assessment.
October 5, 2026   Case Laws Income Tax
Faceless Penalty Scheme jurisdiction shifts to the Penalty Unit once operational, invalidating Assessment Unit cash-contribution penalties.
October 5, 2026   Case Laws Income Tax
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot apply.
October 5, 2026   Case Laws Customs
Re-import exemption protects Indian-registered personal vehicles despite absent export clearance and permits manual Bill of Entry filing.
October 5, 2026   Case Laws Customs
Reverse burden for notified gold shifts to Revenue after lawful procurement records defeat the smuggling-based confiscation allegation.
October 5, 2026   Case Laws Customs
Transaction value rejection requires proof beyond NIDB data, while admitted quantity misdeclaration attracts customs duty and penalty.
October 5, 2026   Case Laws Customs
Tariff classification of DHA algae oil follows Chapter 15 where it remains an edible mixed fatty-acid oil.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2020 › April, 2020 › This
Back

All Highlights

Service Tax

Reversal of CENVAT Credit - common input services - trading...

CENVAT Credit Reversal for Common Input Services in Trading Activities Deemed Incorrect; Thane Unit's Action Unsustainable.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax April 22, 2020 Case Laws AT
Reversal of CENVAT Credit - common input services - trading activity - Credit taken on the basis of invoice issued by ISD / Head office - directing the Thane unit to reverse the proportionate credit attributable to trading activity of other two unit would be incorrect and cannot be sustained in law. - AT
View Source View

Topics

Acts Income Tax
Next ➔