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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 151 to 200 of 752 Records

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February 24, 2025 Case Laws Income Tax AT

Assessee Wins Appeal: TDS on Distributor Discounts, Year-End Provisions, and Club Membership Fees Under Section 194H
February 24, 2025 Case Laws Customs HC

Customs Must Issue Show Cause Notice Before Detention: Watch Released Due to Procedural Violation of Natural Justice
February 24, 2025 Case Laws Customs AT

Customs House Agent cleared of duty drawback fraud allegations after proving proper verification and due diligence procedures
February 24, 2025 Case Laws IBC AT

Fund Infusion Without Interest Clause Qualifies as Financial Debt Under IBC Section 5(8), Commercial Benefits Prove Time Value
February 24, 2025 Case Laws Money Laundering SC

Accused in Money Laundering Case Gets Bail After Year-Long Custody With 225 Witnesses Still Pending Examination
February 24, 2025 Case Laws Money Laundering HC

Coal Syndicate Member Denied Bail Under Section 45 PMLA for Rs. 540 Crore Extortion and Money Laundering
February 24, 2025 Case Laws Service Tax AT

IT Company Must Pay Service Tax on Foreign Services Under Section 66A for Overseas Recruitment and Support
February 24, 2025 Case Laws Service Tax AT

Service Tax on Warehouse Land: Appurtenant Areas Taxable Under RIPS, Standalone Plots Exempt; Rental Advances Taxable
February 24, 2025 Case Laws Service Tax AT

Refund of Unutilized Cenvat Credit Denied Under Section 142(3) as No Legal Provision Exists for Balance Credit
February 24, 2025 Case Laws Service Tax AT

Service Tax Authority Must Differentiate Between Goods and Services When Calculating Turnover Under Section 73
February 24, 2025 Case Laws VAT / Sales Tax HC

Cinema Ticket Cess Under Section 3C Valid for Cultural Welfare Fund: Rs. 3 Cap Per Admission Upheld
February 22, 2025 Circulars Income Tax

Tax Deduction Guidelines Update: Section 192 Adds Agniveer Fund and Revises Salary Benefits Computation for 2024-25
February 22, 2025 Circulars GST

Commission Agents Need GST Registration Only When Serving Taxable Principals and Making Taxable Supplies Under Section 24(vii)
February 22, 2025 Case Laws GST HC

Mentioning SAP Number Instead of Tax Invoice in E-way Bill Deemed Human Error, No Penalty Under Section 129
February 22, 2025 Case Laws GST HC

Holographic Excise Stickers Classified as Goods Under GST Section 2(52), Not Services; Refund Approved for RCM Payments
February 22, 2025 Case Laws Customs HC

Customs Must Release Seized Wheat Flour Imports Against Bond and Partial Bank Guarantee Without Show Cause Notice
February 22, 2025 Case Laws Customs AT

Customs Broker License Revocation Reversed as No Prescribed Record-Keeping Method Existed Under Regulation 10(k)
February 22, 2025 Case Laws VAT / Sales Tax HC

Set Top Boxes Confirmed as Taxable Goods Under Section 2(15), Subject to Both VAT and Service Tax
February 22, 2025 Case Laws GST HC

Tax Assessment Order Quashed: Officer Failed to Follow Section 74 Guidelines and Determine Liability Under GST Act
February 22, 2025 Case Laws GST HC

Unsigned GST Assessment Order Invalid: Signature Requirement Mandatory Under CGST Act Sections 160 & 169
February 22, 2025 Case Laws GST HC

Tax Officials Cannot Penalize Missing State E-way Bill During Feb-Mar 2018 Under Section 129(3) UPGST Act
February 22, 2025 Case Laws GST HC

Absence of E-Tax Invoice Due to GST Portal Glitch Cannot Justify Detention or Penalties When Physical Documents Exist
February 22, 2025 Case Laws Income Tax HC

Income Tax Reassessment Under Section 147 Quashed As Issues Were Already Examined In Prior Section 263 Proceedings
February 22, 2025 Case Laws Income Tax HC

Reassessment Under Section 147 Invalid When Based on Search Materials - Must Proceed Under Section 153A/153C
February 22, 2025 Case Laws Income Tax HC

Income Tax Proceedings Under Section 153C Invalid As Seized Documents Had No Direct Link To Undisclosed Income
February 22, 2025 Case Laws Income Tax AT

Telecom Company Wins Relief on Section 14A, MAT, TDS, 3G Spectrum Depreciation and Transfer Pricing Issues
February 22, 2025 Case Laws Income Tax AT

Insurance Companies Can Claim Section 10 Exemptions on Share Sales, Securities Interest and Dividend Income Despite Section 44
February 22, 2025 Case Laws Income Tax AT

Change in Accounting Method from Mercantile to Cash System Approved for Interest Income Recognition in Financial Distress Cases
February 22, 2025 Case Laws Income Tax AT

Local Authority's Layout Approval Fees Qualify as Charitable Activity Under Sections 11, 12; Exemption Granted Despite Commercial Nature
February 22, 2025 Case Laws Income Tax AT

IPO Expenditure Allowed Under Section 37 Despite Form 3CD and ITR Discrepancy - Tax Audit Report Cannot Trigger Disallowance
February 22, 2025 Case Laws Income Tax AT

Late TDS Interest Not Deductible Under Section 201(1A); Search-Based Additions Invalid Without Incriminating Evidence
February 22, 2025 Case Laws Income Tax AT

Land Development Expenses and Institutional Aid Allowed as Business Deductions Under Section 143(3) for Government Entity
February 22, 2025 Case Laws Customs HC

Service Tax Show Cause Notice and Original Order Invalidated After 12-Year Delay in Adjudication Process
February 22, 2025 Case Laws Customs AT

Foreign Supplier's Royalty & Technical Fees Not Includible in Import Transaction Value Under Rule 10(1)(c)
February 22, 2025 Case Laws Companies Law HC

Bail Denied in Section 447 Companies Act Case: Bank Fraud Through Shell Companies and Stock Write-offs
February 22, 2025 Case Laws IBC HC

Acquisition Agreement During Liquidation Extinguishes Pre-CIRP Claims and Contract Termination Rights Under IBC Section 31
February 22, 2025 Case Laws Service Tax HC

Service Tax on Works Contracts Valid Under Section 65: Parliament Can Tax Services While States Tax Sales
February 22, 2025 Case Laws Service Tax AT

Refund of Unutilized CENVAT Credit Cannot Be Denied Without Invoking Rule 14 - Rules 2(l) and 5
February 21, 2025 Act Rules F. Acts / Amendment Acts

Income Tax correction statements pertaining to Financial Year 2007-08 to 2018-19 shall be accepted only up-to 31st March 2025
February 21, 2025 Notifications Customs

Customs Duty Amendment: Condition 84 Removed for Vessel Import and Breaking Up Under Section 25(1)
February 21, 2025 Case Laws GST HC

GST Registration Cancellation Order Quashed: Lack of Mandatory Reasoning Violates Administrative Law and Constitutional Rights
February 21, 2025 Case Laws GST HC

Electronic Service of Notices Under Central Excise Act Valid Through CGST Act Sections 142(8)(a) and 169(1)(c)
February 21, 2025 Case Laws GST HC

Officer's CGST Act Arrest Invalidated After Driver Signs Memo Instead of Family Member, Violating D.K. Basu Guidelines
February 21, 2025 Case Laws GST HC

GST Registration Cancelled Under Section 29(2)(e) After Business Failed to Prove Actual Premises Occupancy
February 21, 2025 Case Laws GST HC

Input Tax Credit Order Under Section 16(4) CGST Act Set Aside Due To Procedural Non-Compliance And Lack Of Fair Hearing
February 21, 2025 Case Laws GST HC

GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal Upload
February 21, 2025 Case Laws GST HC

Taxpayers Can Claim GST Input Tax Credit for 2017-21 if GSTR-3B Filed by November 2021 Under Section 16(5)
February 21, 2025 Case Laws Income Tax HC

Tax Deduction Under Section 80IC Allowed Without Government Agreement; HC Clarifies Distinction from Section 80IA Requirements
February 21, 2025 Case Laws Income Tax HC

Directors Can Be Prosecuted Under Section 276B Without Specific Notice When Show Cause Notice Names Them As Officers
February 21, 2025 Case Laws Income Tax AT

Section 147 Reassessment Invalid: Notice to Non-Existent Partnership Firm and Lack of Reasons Voids Tax Proceedings

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A: Amended Section 151 of GST Law Expands Commissioner's Power to Collect...

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A: African Trade Relations: India's Growing Imports of Oil, Gold, Mineral...

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A: CAROTAR Rules 2020 Amended: "Certificate" Replaced with "Proof" in Rul...

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...

H: Tax Recovery Notice Upheld: Procedural Challenges Rejected Despite GST...

H: Legal Challenge Halts GST Demand as Appellate Tribunal Remains Unforme...

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