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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 251 to 300 of 752 Records

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February 19, 2025 Case Laws GST HC

Show Cause Notice under Section 73 CGST Act quashed for failing to address assessee's explanations on GSTR-9 and GSTR-1 mismatch
February 19, 2025 Case Laws GST HC

GST Registration Cancellation Invalid: Show Cause Notice Lacked Authority Details and Proper Reasoning Under Section 29
February 19, 2025 Case Laws GST HC

GST Appeal Filed After 7 Months Dismissed: Section 107(4) Limits Delay Condonation to 30 Days Only
February 19, 2025 Case Laws GST HC

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice and Proper Reasoning in Show Cause Notice
February 19, 2025 Case Laws GST HC

Tax Assessment Orders Invalidated Due to Authority's Failure to Consider Complete Financial Records and Natural Justice Violations
February 19, 2025 Case Laws GST AAR

Tailing Dam for Mining Waste Storage Not Eligible for Input Tax Credit Under Section 17(5)(c)(d)
February 19, 2025 Case Laws GST AAR

Member Services by Clubs Now Taxable Under GST: Section 7(1)(aa) Makes Club-Member Transactions Supply from July 2017
February 19, 2025 Case Laws GST AAR

Hand-held Vehicle Battery Replacement Multitools with Voltage Indicators Classified Under Chapter Heading 8204 for GST
February 19, 2025 Case Laws GST AAR

Transport Vehicle Rental Services Without Consignment Notes Not Exempt Under Entry 18 Notification 12/2017-CT(Rate)
February 19, 2025 Case Laws Income Tax HC

Revenue Cannot Use Same Advisory Letter as Both Non-Statutory and Binding to Deny BCCI's Tax Exemptions Under Section 11
February 19, 2025 Case Laws Income Tax HC

Salesforce.com secures nil tax withholding certificate as Indian affiliate fails permanent establishment test under Section 197(1)
February 19, 2025 Case Laws Income Tax HC

Global Account Management Fees Classified as Technical Services Under Section 9(1)(vii), Leaseline Charges as Royalty Under 9(1)(vi)
February 19, 2025 Case Laws Income Tax HC

Insurance Company's IBNR Provisions Based on Actuarial Valuation Allowed as Deduction Under Income Tax Act
February 19, 2025 Case Laws Income Tax HC

Assessment Reopening Notice Under Section 147 Quashed As Officer Failed To Specify Non-Disclosed Material Facts
February 19, 2025 Case Laws Income Tax AT

Pharmacy Division Income of Hospital Exempt Under Section 11(1) as Essential Part of Charitable Healthcare Services
February 19, 2025 Case Laws Income Tax AT

Black Money Act Assessment Orders Invalid As Notice Year Mismatched With Assessment Year Under Section 10(1)
February 19, 2025 Case Laws Income Tax AT

Assessments Nullified After Tax Authority Issues Combined Approval Without Proper Review Under Section 153D
February 19, 2025 Case Laws Income Tax AT

Income Tax Assessments Under Section 153C Quashed Due to Invalid Satisfaction Note and Jurisdictional Time Limits
February 19, 2025 Case Laws Income Tax AT

Credit Card Payments Need Detailed Bank Statement Analysis Before Rejecting Taxpayer's Source of Funds Under Section 292C
February 19, 2025 Case Laws Income Tax AT

Taxpayer Eligible for Section 115BAA Benefits Despite Previous Year's Late Form 10-IC Filing
February 19, 2025 Case Laws Income Tax AT

License Agreement for Music Rights: Minimum Guarantee Fees Not Royalty, Costs to be Amortized Over 6-Year Period
February 19, 2025 Case Laws Income Tax AT

Additions for Property Deals and Cash Receipts Deleted; Section 50C Valuation Referred to DVO for Fresh Assessment
February 19, 2025 Case Laws Income Tax AT

Assessing Officer's Pecuniary Jurisdiction Under Section 120(3) Valid Despite Territorial Reassignment; Enhancement Under 41(1) Remanded
February 19, 2025 Case Laws Service Tax AT

Service Tax Refund Granted for Double Payment as Section 11B Time Limitation Not Applicable to Mistaken Payments
February 19, 2025 Case Laws Benami Property AT

Gold Purchase Transaction of Rs. 1 Crore Deemed Benami Under PBPTA Due to Indirect Delivery and Suspicious Fund Transfers
February 19, 2025 Case Laws Customs AT

Double Payment of Customs Duty Eligible for Refund When Financial Burden Not Passed and Error Proven
February 19, 2025 Case Laws Customs AT

Vehicle Door Handle Components Classified Under CTH 87082900 Despite Incomplete State Due to Principal Use and Identity
February 19, 2025 Case Laws Companies Law HC

RBI's Failure to Exercise Statutory Powers Under Sections 45-IE and 45MA Leads to Mandamus Issuance
February 19, 2025 Case Laws Companies Law HC

Company Winding-up Petition Moves to NCLT After 7-Year Stagnation Following Respondent's Request Under IBC
February 19, 2025 Case Laws IBC AT

NCLT Cannot Modify Resolution Plans or Challenge CoC's Commercial Decisions When IBC Section 53(1) Requirements Are Met
February 19, 2025 Case Laws FEMA AT

Foreign Exchange Management Act penalty waived after insufficient evidence linking appellant to alleged Hawala transactions under Section 3(c)
February 19, 2025 Case Laws Service Tax AT

Service Tax Excess Payment Can Be Adjusted Across Multiple Months Under Rule 6(4A), Following General Clauses Act
February 19, 2025 Case Laws Central Excise SC

SEZ Manufactured Goods Exempt from Special Additional Excise Duty and Additional Duty Under Section 3(1)
February 19, 2025 Case Laws Central Excise AT

Manufacturer Wins Relief Against Rs. 2.3 Crore Duty Demands Based on Theoretical Input-Output Ratios Under Section 36B
February 19, 2025 Case Laws VAT / Sales Tax SC

Input Tax Credit Cannot Be Reduced Retroactively Under Rule 21(8) For Pre-Amendment Stock Purchases
February 19, 2025 Case Laws Indian Laws SC

Non-Executive Director Not Liable Under Section 141 NI Act for Cheques Dishonored After Resignation Without Active Involvement
February 19, 2025 Case Laws Indian Laws HC

Conviction Under Section 138 NI Act Set Aside After Parties Reach Settlement Through Court-Approved Compromise
February 18, 2025 Circulars Customs

Customs Bond Requirements Under Section 72 Set Legal Framework for Duty Payments and Trade Compliance
February 18, 2025 Circulars Customs

Customs Duty Refund Process Goes Digital: ICEGATE Portal to Replace Manual Filing Under 1995 Regulations
February 18, 2025 Circulars Customs

DPD Registration System Gets Security Upgrade: Email and Mobile Updates Required for One-Time Default Intimation
February 18, 2025 Circulars Customs

IGCR Rules 2022: Mobile Phone Component Manufacturers Can Claim Dual Benefits Under MOOWR and Import Concessions
February 18, 2025 Notifications SEBI

New SEBI Regulations Mandate Employee Investment in MF Units, Stress Testing, and Distribution Fee Framework Under Regulations 25, 35, 52
February 18, 2025 Notifications Customs

Direct Movement of IT/Electronics Goods to AEO Premises Before Customs Clearance Under Sec 58/58A and 65
February 18, 2025 Notifications SEBI

SEBI Introduces Framework for Securities Market Rule-Making Process with 21-Day Public Comment Period
February 18, 2025 Case Laws Income Tax HC

Tax Authorities' Finding of Non-Agricultural Land Status Under Section 2(14)(iii) Upheld Despite Revenue Records Showing Otherwise
February 18, 2025 Case Laws Income Tax HC

Tax Authority Must Exercise Revision Powers Under Section 264 Even If Order Was Appealable But No Appeal Filed
February 18, 2025 Case Laws Income Tax AT

Reopening Valid When Land Purchase Deed Not Examined Under Section 147; Addition Under 56(2)(vii)(b) Sustained
February 18, 2025 Case Laws GST HC

Digital Signatures Missing on Tax Notice and Order Makes Proceedings Invalid - Fundamental Authentication Requirements Not Met
February 18, 2025 Case Laws GST HC

GST Fraud: Multiple FIRs and Ongoing Investigation Lead to Bail Denial Despite Previous Release in Similar Case
February 18, 2025 Case Laws GST HC

Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial Year

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F: GST Refund for Export Services: Missed Invoices Resolved Through Strat...

F: GST Composition Taxpayer Can Rectify Incomplete Return by Properly Dec...

F: SEZ Supply Clarified: Export-Oriented Unit Confirms Duty Exemption Wit...

F: GST Reverse Charge on TDR: 18% Applicable for Commercial Construction ...

F: Salaried Employee Can Pay Rent to Their HUF and Claim HRA Exemption Un...

F: TDS on Backdated Invoices: When to Deduct and How Recipients Can Claim...

H: Customs Introduces Streamlined Provisional Assessment Field for Bill o...

H: Synthetic Diamond Imports Now Streamlined: Reduced Documentation for S...

T: Medical Expense Deductions Under Clause 128: Up to 40,000 for Resident...

T: Disability Care Tax Deductions: Clause 127 and Section 80DD Allow 75,0...

T: Proposed Income Tax Bill Allows Deductions Up to Rs. 50,000 for Health...

T: Tax Deductions Available for Contributions to Agniveer Corpus Fund Und...

T: Pension Scheme Contributions Under Clause 124: Tax Deductions for Empl...

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

A: Filing Annual Returns for One Person Companies: Mandatory Requirements...

A: Insolvency Code Section 94 Not Applicable to Sole Proprietorships: Cou...

A: India Implements Multiple FTAs, PTAs and Government Schemes to Strengt...

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

A: Balance of Trade Deficits: India's Reliance on Oil Imports Offset by I...

A: Quality Control Orders Strengthen Indian Manufacturing by Ensuring Imp...

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...