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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 101 to 150 of 752 Records

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February 25, 2025 Case Laws Service Tax HC

Service Tax Recovery and Penalties Upheld as Petitioner Must First Exhaust Available Appellate Remedies Before Seeking Review
February 25, 2025 Case Laws GST HC

Contractor Wins 6% GST Reimbursement Claim as Contract Mandates Full Tax Recovery from Principal Party
February 25, 2025 Case Laws GST HC

Late Fee Valid But General Penalty Struck Down For Delayed GST Annual Returns Under Section 47 And 125
February 25, 2025 Case Laws GST HC

Taxpayer's GST Deregistration Valid Despite Supplier's Later Registration Cancellation if Taxes Were Paid During Transaction
February 25, 2025 Case Laws Income Tax HC

Income Tax Exemption for Scheduled Tribes Under Section 10(26) Only Valid When Income Accrues in Sixth Schedule Areas
February 25, 2025 Case Laws Income Tax HC

Provision for Doubtful Debts Cannot Be Deducted Under Section 115-JB Without Actual Write-off in Books
February 25, 2025 Case Laws Income Tax AT

Public Relations Expenses, TDS Under Section 195, and Product Registration Costs Ruled Deductible for Tax Assessment
February 25, 2025 Case Laws GST HC

Taxpayer Allowed to Transfer GST Demand Payment from DRC-03 to PMT-01 Through New DRC-03A Form Under Rule 142(2B)
February 25, 2025 Case Laws GST HC

Delay in GST Appeal Filing Condoned After Taxpayer Shows Good Faith Through Partial Payment and Compliance
February 25, 2025 Case Laws GST HC

Vehicle and Goods Detained Under Section 129 Released After No Evidence of Tax Evasion Found in Invoice Verification
February 25, 2025 Case Laws GST HC

Government Directed to Process GST Refund Claim for Public Contract Work Following Similar Precedents in Infrastructure Projects
February 25, 2025 Case Laws GST HC

Section 107: Three-Day Appeal Delay Condoned After Managing Director's Travel Justification Deemed Reasonable Cause
February 25, 2025 Case Laws Income Tax HC

Nokia Subsidiary Not Permanent Establishment of Parent Company Under Article 5(8) Despite Management Control
February 25, 2025 Case Laws Income Tax HC

Income Tax Department's Inquiry Into Alleged Cash Transactions Upheld as Matrimonial Dispute Falls Outside Tax Framework
February 25, 2025 Case Laws Income Tax AT

Property Sale Gains Retain Long-Term Capital Gains Status Under Section 143(3) Due To Consistent Tax Treatment
February 25, 2025 Case Laws Income Tax AT

Charitable Trust Registration Under 12A and 12AB Restored After PCIT's Invalid Cancellation Order
February 25, 2025 Case Laws Income Tax AT

Property Payment Through Bank Channels Cannot Be Deemed Undisclosed Income; DRP Post-Proceeding Verification Under Section 144C Invalid
February 25, 2025 Case Laws Income Tax AT

Penalties Under Section 271(1)(c) and 271AAB Deleted Where Additions Were Made on Estimate Basis
February 25, 2025 Case Laws Income Tax AT

Sale Price at Booking Time Valid for Section 43CA Assessment Despite Later Market Value Appreciation
February 25, 2025 Case Laws Income Tax AT

Commissioner Revises Assessment Under Section 263 After Officer Failed to Investigate Suspicious Machinery Payment Through Employee
February 25, 2025 Case Laws Customs HC

Importer Denied Concessional CVD Under Notification 4/2006-CE Due to High-Sea Purchase and Misuse of Imported Cement
February 25, 2025 Case Laws Customs AT

Customs Cannot Deny Duty Exemption After DGFT Issues Export Obligation Discharge Certificate Under Notification 18/2015-Cus
February 25, 2025 Case Laws Companies Law HC

Companies Act Section 197(15) Amendment Replacing Fine with Penalty Cannot Apply to Pre-2019 Corporate Offenses
February 25, 2025 Case Laws IBC AT

IBC Appeal Time Limits: 30-Day Period Extendable on Holiday, 15-Day Condonation Period Cannot Be Extended Under Section 61
February 25, 2025 Case Laws IBC AT

Interest Claims Based Only on Invoice Terms Not Enforceable Under IBC Without Formal Agreement, Says NCLAT
February 25, 2025 Case Laws Money Laundering HC

Money Laundering: Regular Bail Denied Under BNSS 483 After Failure to Explain Rs. 10 Crore Unexplained Assets
February 25, 2025 Case Laws Service Tax AT

JCB UK Advisory Services Qualify as Tax-Exempt Exports Under Rule 6A as Recipient Located Outside India's Territory
February 25, 2025 Case Laws Service Tax AT

Oil Companies' Retained Freight Commission Under Finance Act Sections 66, 66B Examined for Service Tax Liability
February 25, 2025 Case Laws Central Excise AT

Printed ATM Thermal Paper Rolls Classified Under Chapter 49 as Products of Printing Industry Due to Information Purpose
February 25, 2025 Case Laws Central Excise AT

Affixing MRP on Imported Electrical Appliances Qualifies as Manufacture Under Section 2(f)(iii), CENVAT Credit Allowed
February 25, 2025 Case Laws VAT / Sales Tax HC

Service Tax Cannot Be Included When Calculating Entertainment Tax Under Karnataka Entertainment Tax Act
February 25, 2025 Case Laws Indian Laws HC

Prevention of Corruption Act Section 7 Conviction Overturned Due To Lack of Proof in Illegal Gratification Case
February 24, 2025 Case Laws Income Tax AT

Tax Appeal Dismissed Without Merit: CIT(A) Failed to Provide Reasoned Order Under Section 69A for Unexplained Cash Deposits
February 24, 2025 Case Laws Income Tax AT

Bank Deposits Cannot Be Taxed Under Section 68 Without Considering Corresponding Withdrawals From Same Account
February 24, 2025 Case Laws Income Tax AT

Tax Notice Under Section 148 Invalidated Due To Wrong Jurisdiction As Assessee Falls Under Delhi Instead Of Jaipur
February 24, 2025 Case Laws GST HC

Assessment Orders Without Document Identification Number Are Invalid and Cannot Be Enforced Under GST Rules
February 24, 2025 Circulars SEZ

Development Commissioners Must Hold Weekly Online Grievance Sessions for SEZ Stakeholders with Mandatory Two-Hour Duration
February 24, 2025 Circulars SEBI

Mutual Funds Must Allocate 2 Basis Points of Daily Net Assets for Investor Education Under Section 11(1)
February 24, 2025 Circulars SEBI

Stock Brokers Must Display Updated Investor Charter With Enhanced Protection Measures and Online Dispute Resolution Platform
February 24, 2025 Circulars Customs

Customs Waives Late Fees for Bill of Entry Filing During Budget Implementation System Downtime Under 2017 Regulations
February 24, 2025 Case Laws GST HC

Service Tax Penalties Under CGST Act Quashed As Services Were Exempt During Pre-GST Period Under Finance Act
February 24, 2025 Case Laws Customs AT

Voluntary Payment of Differential Duty Cannot Validate Improper Customs Reassessment Under Section 17 and Rule 12
February 24, 2025 Case Laws Companies Law HC

Ex-promoters of Three C Shelters face SFIO probe under Section 212(3) for fund siphoning while protecting homebuyers' interests
February 24, 2025 Case Laws GST HC

Stock Discrepancies During GST Survey Cannot Trigger Section 130 Penalty Without Following Sections 73/74 Assessment Process
February 24, 2025 Case Laws GST HC

Stock Discrepancies Found During GST Survey Must Follow Assessment Under Section 73/74, Not Confiscation Under Section 130
February 24, 2025 Case Laws Income Tax HC

Tax Authority Cannot Demand 20% Deposit Before Hearing Stay Application Under Income Tax Act Section 220(6)
February 24, 2025 Case Laws Income Tax HC

Share Allotment Through Book Entry Without Cash Receipt Not Taxable Under Section 68 As Unexplained Credit
February 24, 2025 Case Laws Income Tax AT

Taxpayer's Voluntary Disclosure of Rs. 50 Lakhs During Search Proceedings Leads to Cancellation of Penalty Under Section 271AAB
February 24, 2025 Case Laws Income Tax AT

Supply of Railway Track Materials Not Subject to TDS as No Statutory Requirement Existed During Assessment Period
February 24, 2025 Case Laws Income Tax AT

Penalty Under Section 270A Waived Despite Missing Form 68 As Taxpayer Met Core PMGKY Compliance Requirements

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A: Tea Board of India: Regulating Production, Promoting Exports, and Supp...

A: Project Exports Promotion Council: Supporting Indian Businesses in Int...

A: Export Promotion Council: A Non-Profit Organization Supporting Indian ...

H: High-Stakes Tax Fraud Case: Evidence Reveals Alleged Bribery Scheme Re...

H: E-way Bill Compliance: Complete Documentation Mandatory for Goods Tran...

H: Land Development Agreement Not Subject to GST, Revenue Sharing Arrange...

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H: Employer-Provided Canteen and Transport Services Deemed Taxable Supply...