- Customs appellate jurisdiction excludes only baggage, specified...
- Customs Broker due diligence: statutory importer documents can suffice,...
- Split consignment classification treated complementary motorcycle parts as...
- Statutory act of insolvency: attempted property transfer and debt default...
- Going-concern liquidation sale commencement follows the liquidation order,...
- Bankruptcy estate vesting makes post-commencement bank withdrawals...
- Is GST under RCM applicable on Borrowing Cost?.
- Income Tax Act of 2025 and 1961 - Apportionment of income between spouses...
- COMPOSITE APPEAL AGAINST THE JOINT PROCEEDINGS
- ARRESTS UNDER GOODS AND SERVICES TAX (PART-3)
- Withdrawal Without Liberty Closes The Writ Door
- Allocation of quantity 5,841 MT of Sugar by EU for export from India under...
- Amendment to Para 4.49 of FTP-2023
- Recommendations of the 57th Meeting of the GST Council
- Tax implication on Receipts by Co.Op Hsg Soc. while Development rights...
- India Began Building Bridges When the World Was Building Walls: Union...
- Faceless Reassessment Jurisdiction: Retrospective Validation under Section...
- Doctrine of Merger: Effect of Non-Speaking and Speaking Dismissal of...
- Section 37 of the NDPS Act: Twin Conditions for Grant of Bail in...
- Pilferage of Imported Goods: Approval, Custody and Duty Liability under...
- Genuine Hardship in Delayed Revised Returns Requires Condonation Review...
- Verified TDS deduction protects domestic taxpayers from denied credit,...
- Timely pronouncement of reserved judgments requires defined timelines,...
- Settlement-price depression requires proof of manipulation, not merely...
- Foreign LTC tax treatment requires TDS on known non-exempt travel claims...
- Extended GST limitation requires a notice to plead fraud, wilful...
- Non-filing of ITC-03 - does it attract penalty u/s.125
- Condonation of Delay in Statutory Appeals under Section 5 of the Limitation Act, 1963
- Merchant banker appointment exemption permits eligible regulated listed...
- Reassignment of pending legacy indirect-tax appeals directs listed matters...
- Export Declaration Form authentication at Non-EDI Customs locations...
- Customs area declaration enables O Yard CFS to handle Kamarajar Port...
- Customs custody appointment extends O Yard CFS responsibility to imports...
- Rectification against Appellate Order passed by Appellate Authority NFAC
- CCI approves acquisition of sole control over Omega-Meyer Ltd and Meyer...
- CCI approves proposed acquisition of 100% shareholding of Vishavari...
- CCI approves acquisition of certain shareholding in Prestige Hospitality...
- CCI approves proposed combination related to internal restructuring of the JSW Group
- Equality Before Law: Why Must Every Employee Litigate?
- Discrimination in deductions of sums covered us 43B and payment of TDS/TCS...
- Pre-Deposit Before Final Acknowledgement Saves The Appeal
- RECENT GSTAT RELATED UPDATES..
- FILING OF FORMS UNDER INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
- When Business Stands Still, Urgent Hearing Need Not Wait For Registry Scrutiny.
- Electronic GST authentication validates portal-issued demand notices,...
- Assessment of unregistered persons must precede GST recovery proceedings,...
- Revised customs prosecution thresholds can govern pending gold-smuggling...
- Leasehold rights assignments in industrial plots remain outside GST where...
- Pre-deposit timing turns on final acknowledgement, allowing a timely...
- Proportionality review restricts reduction of FERA penalties unless the...
- Offshore supply receipts remain outside Indian taxation where CIF title...
- Income Declaration Scheme declarations can evidence share-capital sources,...
- Business set-up versus commencement determines deductibility, while...
- Mandatory GST credit reversal on unsold completed units becomes deductible...
- Permanent establishment tests: independent subsidiary premises and...
- Electronic receipt of DRP directions triggers the final-assessment...
- Gifted share holding periods include prior ownership, but indexation...
- National Highways acquisition compensation remains income-tax exempt,...
- Valuation Officer estimates govern property-value additions once statutory...
- Waiver of written show-cause notice may prevent a later procedural...
- Customs detention charges cannot be imposed after clearance, requiring...
- Premature GST summons challenges fail where summons merely seek...
- GST appellate hearing rights protect appeals from dismissal over...
- Input tax credit mismatch requires documentary verification;...
- Retrospective invalidity of ocean-freight IGST supports refunds despite...
- E-Way Bill Omissions Without Tax Evasion Attract General Penalty, Not...
- Statutory delay limits in GST appeals remain binding, but restored...
- Additional evidence in departmental appeals may include show-cause-notice...
- Cash received by property-sale mediator falls outside loan or deposit...
- Reassessment based on unverified audit objections fails where cess was...
- Reasoned rectification orders require consideration of expenditure...
- Section 263 revision cannot replace an Assessing Officer's reasoned...
- Modified returns after business reorganisations cannot trigger fresh...
- Third-party loose sheets require reliable nexus before supporting...
- Revisionary jurisdiction fails where examined, plausible exemption claims...
- Unverifiable Purchases: accepted sales support profit-element addition,...
- TNMM comparability using audited accounts and working-capital adjustments...
- Proportionate common-expenditure deduction protects taxable non-member...
- Gross-profit additions on disputed purchases require reasoned appellate...
- Post-search reassessment: Statutorily deemed income-escape information...
- Cash credit verification deletes unsupported unsecured-loan addition but...
- Net taxable income after charitable-exemption denial requires verification...
- Limitation after transfer-pricing remand: fresh TPO reference did not...
- Agricultural land compensation outside municipal limits avoids...
- Interim judicial restraint on tax deduction prevents default, while...
- Benami land acquisition: cumulative evidence of limited means, payment...
- Interest on IGST on imported goods is unsustainable without a statutory...
- Customs revision under Section 129DD permits remand without separate...
- Palmolein classification defeated the crude-oil concession; material...
- Unchallenged redemption orders bar indirect challenges to customs duty...
- Consignment-specific customs classification bars unsupported reliance on...
- Duplicated customs-duty refunds cannot depend on unavailable ICEGATE...
- Election to realise security outside liquidation must be clearly and...
- Corporate veil lifting binds project land and allottee claims to restored...
- Suspension of insolvency professional registration ends eligibility for...
- Independent FEMA adjudication permits proof of under-invoiced imports...
- Specific nil-rate exemptions cover sealed-packaged Bhujia and Cheese Balls...
- Pecuniary Jurisdiction Defect Invalidates Reassessment Notice and Voids...
- Temporary permission for supplementary filing or amendments of...
- Implementation of ICES Advisory No. 37/2026 and ICES Advisory No. 38/2026...
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