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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 1 to 50 of 752 Records

12 3 4 5........ 16

February 28, 2025 Case Laws GST SC

Powers to Arrest Under Customs Act and GST Laws Valid with New Safeguards: Right to Counsel During Interrogation Limited
February 28, 2025 Notes Bill

Income Tax Bill Expands Salary Definition from 9 to 12 Components Under Clause 16, Replacing Section 17(1)
February 28, 2025 Notes Bill

Proposed Income Tax Bill Sets Rs. 7.5 Lakh Cap on Employer Contributions and Revamps Perquisite Tax Rules
February 28, 2025 Notes Bill

Income Tax Bill Revamps Profit in Lieu of Salary Rules Under Section 17(3) with New Three-Part Framework
February 28, 2025 Notes Bill

New Income Tax Bill Proposes Two-Tier Standard Deduction System and Streamlined Salary Benefits Under Clause 19
February 28, 2025 Circulars SEBI

Asset Management Companies Must Deploy New Fund Offer Money Within 30 Days or Face Investment Restrictions
February 28, 2025 Case Laws GST HC

GST Order Valid Despite Unsigned DRC-07 Summary; Petition Dismissed for Not Exhausting Statutory Appeals Within Time Limit
February 28, 2025 Case Laws GST HC

Tax Evasion Through Fraudulent ITC Claims: Petition Dismissed Despite Meeting Tax Liability Via Supplier Invoices
February 28, 2025 Case Laws GST HC

GST Assessment Orders Invalidated: Missing Officer Signature and DIN Number Violate Mandatory Requirements Under CGST Act
February 28, 2025 Case Laws Central Excise HC

Duty Exemption Denied for Job Work Transfers Despite CENVAT Credit Claims; Revenue Neutrality Argument Fails
February 28, 2025 Case Laws GST HC

Taxpayer Given Two Weeks to File GST Registration Revocation Application Under Section 30(2) After Non-Filing of Returns
February 28, 2025 Case Laws Income Tax HC

Income Tax Reassessment Under Section 147 Upheld Due To Petitioner's Failure To Provide Complete Documentary Evidence
February 28, 2025 Case Laws Income Tax HC

Income Tax Assessment Valid When Search Reveals Third-Party Documents Under Section 153C Without Requiring Entity Relationship
February 28, 2025 Case Laws Income Tax HC

Cash Receipt Above Rs. 1.5 Crore Violating Section 269ST Doesn't Void Agreement When Only Recipient Bears Penalty
February 28, 2025 Case Laws Income Tax HC

ITAT Must Decide Legal Questions Under Rule 27 Instead of Remanding to CIT(A) to Prevent Unnecessary Litigation Delays
February 28, 2025 Case Laws Income Tax HC

Cargo Terminal Operator Denied Section 80IA Tax Benefits Due to Private Consortium Agreement Instead of Government Contract
February 28, 2025 Case Laws Income Tax HC

Interest-free loans from Videocon's diverted bank funds not valid grounds to reassess income of recipient entities under Section 147
February 28, 2025 Case Laws Income Tax AT

Bearer Cheque Payments Valid Under Rule 6DDJ When Bank Branches Absent; TDS Non-deduction Under Section 40(a)(ia) Remanded
February 28, 2025 Case Laws Income Tax AT

Principal CIT's Revision Under Section 263 Rejected as AO's Verification for Section 80-IC Deduction Found Adequate
February 28, 2025 Case Laws Income Tax AT

Lease Deposits and Booking Advances Cannot Be Treated as Ceased Liability Under Section 41(1) of IT Act
February 28, 2025 Case Laws Income Tax AT

Share Premium Valuation Using DCF Method Valid; Section 68 Addition Deleted as Investor Details Proved Genuine
February 28, 2025 Case Laws Income Tax AT

Property Sale Proceeds and Bank Deposits Under Section 68 Scrutiny: Cash Credits Partially Justified Through Documentation
February 28, 2025 Case Laws Income Tax AT

Taxpayer Can Switch to New Tax Regime Under Section 115BAC Even After Filing Return Under Old Regime
February 28, 2025 Case Laws Income Tax AT

Religious Trust Wins Appeal: Anonymous Hundi Collections Exempt from Section 115BBC Tax on Charitable Donations
February 28, 2025 Case Laws Customs HC

Customs Officer Must Record Detailed Written Grounds for Seizure Under Section 110(1), Not Just Cite Legal Provisions
February 28, 2025 Case Laws Customs AT

Customs Penalty Reduced to Rs. 25 Lakh Under Section 112(b) After Appellant's Role in Cigarette Smuggling Racket Proven
February 28, 2025 Case Laws Customs AT

E-Rickshaw Assembly Components Classified Under CTH 8703 9000 as Essential Parts Despite Separate Import Status
February 28, 2025 Case Laws Companies Law HC

Company Directors Face Penalties Under Section 203(5) for Non-Compliance with Managerial Appointment Rules Despite COVID Period
February 28, 2025 Case Laws IBC HC

Gratuity Dues Protected Outside IBC Liquidation Estate; Payment of Gratuity Act Applies Universally to All Employees
February 28, 2025 Case Laws IBC AT

Electricity Provider Cannot Recover Pre-CIRP Dues After Resolution Plan Approval Under IBC Section 31(1)
February 28, 2025 Case Laws Service Tax AT

Service Tax Paid Under Reverse Charge After GST Implementation Not Eligible for Cenvat Credit Refund Under Section 142(3)
February 28, 2025 Case Laws Service Tax AT

Smart-Cards Sent for Testing with Set-Top Box Manufacturer Eligible for CENVAT Credit Under Rule 4(5)(a)
February 28, 2025 Case Laws Service Tax AT

Service Tax Not Applicable on Pre-2006 Foreign Logistics Payments and Invalid Valuation Under Rules 3 & 5
February 28, 2025 Case Laws Central Excise AT

Collar Bands and Fabric Folders Classification: Accessories Under 48185000 and Literature Under 49011020 Attract Different Duties
February 28, 2025 Case Laws Indian Laws SC

Police Must Inform Arrestees of Grounds in Clear Language or Face Constitutional Violation Under Articles 22(1) and 21
February 28, 2025 Case Laws Indian Laws HC

Developer Faces Multiple FIRs Under Sections 420, 467, 468, 471 IPC for Collecting Funds Without Land Acquisition
February 27, 2025 Notes Income Tax

Income Tax Tribunal Recalls Order on Rs. 669 Crore Trust Investment Taxability Under Section 56(2)(x)
February 27, 2025 Notes Bill

Expenditure Disallowance Rules Simplified: Section 14A Gets Modern Language and Clearer Structure in Tax Bill 2025
February 27, 2025 Notes Bill

Income Tax Bill 2025 Modernizes Salary Taxation Language While Preserving Core Section 15 Treatment and Compliance Framework
February 27, 2025 Notes Bill

Political Parties and Electoral Trusts Get Updated Tax Framework Under Clause 12, Schedule VIII of Income Tax Bill
February 27, 2025 Case Laws Income Tax AT

Income Tax Order Recalled Under Section 254(2) After Discovery of Non-Existent Case Laws Cited in Original Ruling
February 27, 2025 Circulars FEMA

Foreign Contribution NGOs Must Maintain Valid FCRA Registration Before Conducting Any Financial Transactions Under Section 11
February 27, 2025 Notifications Customs

Countervailing Duty of 20% Imposed on Chinese Saccharin Imports Under Tariff Item 2925 11 00 for Five Years
February 27, 2025 Case Laws GST HC

Tax Assessment Orders Set Aside Due to Natural Justice Violation; Petitioner to Deposit 10% Amount Within 4 Weeks
February 27, 2025 Case Laws GST HC

Input Tax Credit Limited to 105% of Verified Invoices Under Rule 36(4) CGST Rules Upheld as Constitutional
February 27, 2025 Case Laws GST HC

Gold Dealer Faces Confiscation Under GST Act Section 130 for Rs.47.73 Crore Undocumented Sales Without Registration
February 27, 2025 Case Laws GST HC

GST Show Cause Notices Hidden in Portal's Additional Tab Violates Natural Justice; Section 73 Order Set Aside
February 27, 2025 Case Laws GST HC

Penalty Payment Under GST Section 129(1) Concludes Detention Proceedings Without Need for Formal MOV-09 Order
February 27, 2025 Case Laws GST AAAR

AAAR Reject Advance Ruling Application Under Section 98(2) Due to Ongoing DGGI Investigation into Same Matter
February 27, 2025 Case Laws GST AAAR

GST Advance Ruling Application Rejected Due to Ongoing Investigation Under Section 98(2) of CGST Act

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H: Taxpayer Wins Appeal as Tribunal Orders Comprehensive Review of Tax As...

H: Government Entity Wins Tax Dispute: Penalty Canceled for Honest Income...

H: Loan Disbursement Through Co-Applicants Not a Deemed Dividend Under Se...

H: Tax Assessment Invalidated: Procedural Flaws and Improper Approval Ren...

H: Transfer Pricing Dispute: AO Must Implement DRP Directive on Arm's Len...

H: Computational Errors in Tax Assessment Do Not Constitute Underreported...

H: Tax Exemption Upheld: Assessee Wins on Long-Term Capital Gains, Share ...

H: High Court Validates Retrospective ITC Extension, Allowing Tax Credit ...

H: GST Rate Dispute Resolved: Contractual Interpretation Favors Full Reim...

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H: Protective Sealing of Godown Preserves Stakeholder Interests During GS...

H: Tax Credit Rectification Requires Fair Hearing: Administrative Order I...