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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 451 to 500 of 752 Records

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February 12, 2025 Case Laws Income Tax AT

Trademark Sale Gains Prior to 1998 Finance Act Qualify as LTCG, Section 50 Not Applicable to Pre-Amendment Intangibles
February 12, 2025 Case Laws Income Tax AT

Trading Profit Rate Capped at 15% and Penalty Notice Under Section 271(1)(c) Quashed Due to Procedural Defects
February 12, 2025 Case Laws Income Tax AT

Penalty Under Section 271AAB Dropped As Voluntary Tax Payment During Search Doesn't Qualify As Undisclosed Income
February 12, 2025 Case Laws Income Tax AT

Income Surrendered During Survey Not Unexplained Under Section 115BBE As AO Found It From Regular Business
February 12, 2025 Case Laws Customs HC

Lactulose Imports Get Provisional Release Under Sr. No. 166(A) With Bond, Pending Final Classification Assessment
February 12, 2025 Case Laws Customs AT

Multimedia Speakers with Radio Function Classified Under CTH 85182200 Based on Essential Character as Sound Reproduction Units
February 12, 2025 Case Laws Customs AT

Customs Authority Must Share Market Survey Data Before Rejecting Declared Import Value Under CVR 2007
February 12, 2025 Case Laws Customs AT

Customs Duty Rate Determined by Port-Specific Entry Inwards Date Under Section 15, Not First Port Entry
February 12, 2025 Case Laws Customs AT

Special Additional Duty Exemption Denied After Importer Failed to Declare Goods Worth 73.79 Crores in VAT Returns
February 12, 2025 Case Laws SEBI HC

Arbitrary Date Restriction in SEBI Circular on Margin Penalty Refunds Struck Down as Discriminatory Under Article 14
February 12, 2025 Case Laws IBC AT

Electricity Supplier Cannot Recover Additional Pre-CIRP Dues After Resolution Plan Approval Under Section 60(5)(c)
February 12, 2025 Case Laws Service Tax AT

Service Tax Demands of Rs.1.83 Crores Set Aside: CENVAT Credit Reversal and Classification Disputes Under Section 73(1)
February 12, 2025 Case Laws Service Tax AT

Reimbursed Expenses to Customs House Agents Not Part of Service Tax Value Under Rule 5(1) of Valuation Rules
February 12, 2025 Case Laws Indian Laws SC

Spouses Held Jointly Liable for Trading Account Debt Under Bye-law 247A Due to Husband's Active Involvement
February 12, 2025 Case Laws Indian Laws HC

Legal Heirs Must Pay Compensation in Cheque Bounce Cases Even After Accused's Death Under Section 138 NI Act
February 11, 2025 Notifications DGFT

Export Policy: Raw Human Hair Export Prohibited Unless FOB Value Exceeds USD 65/kg Under Section 3 & 5
February 11, 2025 Notifications Income Tax

Foreign Entities with Liaison Offices Must File Annual Statement Form 49C Under Income Tax Rules 1962 Amendment
February 11, 2025 Case Laws GST HC

Tax Assessment Order Quashed as Notice Lacked Document Identification Number Required Under CBIC Circular 128/47/2019-GST
February 11, 2025 Case Laws GST HC

Tax Authorities Must Initiate Recovery Within One Year of ITC Block Under Rule 86A to Prevent Automatic Unblocking
February 11, 2025 Case Laws GST HC

Tax Authority Must Allow Taxpayer Final Hearing Before Assessment After 25% Payment Commitment Under GST Law
February 11, 2025 Case Laws GST HC

GST Officers' Cash Seizure Ruled Illegal; Income Tax Transfer Under Section 132A Cannot Validate Unauthorized Action
February 11, 2025 Case Laws Income Tax AT

Railway Guard Wins Partial Relief in TDS Credit Dispute as ITAT Directs Fresh Assessment Under Section 192
February 11, 2025 Case Laws Income Tax AT

Tax Officials Cannot Make Addition Based on Loose Papers Without Specific Evidence of Unaccounted Money in Property Sales
February 11, 2025 Case Laws Income Tax AT

Assessment Order Quashed: Failure to Issue Mandatory Notice Under Section 143(2) Makes Reopening Invalid and Unsustainable
February 11, 2025 Case Laws Income Tax AT

Commissioner Cannot Apply Section 40A(3) When Profits Already Estimated on Unaccounted Cash Purchases Worth 5.83 Crore
February 11, 2025 Case Laws Income Tax AT

Revenue's Extrapolation of Shop Sales On-Money Invalid Without Buyer Verification or Corroborating Evidence Under Section 133A
February 11, 2025 Case Laws Income Tax AT

CIT(A) Cannot Direct Section 194C Reassessment After High Court Quashed Original Section 194I Order
February 11, 2025 Case Laws Income Tax AT

Share Capital and Loan Additions Deleted as Assessee Proves Creditworthiness Under Section 68 Through Documentary Evidence
February 11, 2025 Case Laws Income Tax AT

Undisclosed Income Over Rs. 50 Lakhs Found in Search Evidence Leads to Extended Assessment Under Section 153A
February 11, 2025 Case Laws Income Tax AT

Tax Tribunal Allows 60% Expenditure Claims on Undisclosed Income, Upholds Section 153A Notice for Land Purchase Assessment
February 11, 2025 Case Laws Customs HC

Customs Officials' False Claims Lead to Return of Legally Worn Gold Jewelry Under Section 101 Customs Act Rules2016
February 11, 2025 Case Laws Income Tax AT

Interest earned on Smart City project grants must be returned to government as per GFR Rule 230(8), no addition should be made
February 11, 2025 Case Laws Customs HC

Service From India Scheme Benefits: DGFT Show Cause Notice Quashed for Duplicating Previously Settled FTDR Act Claims
February 11, 2025 Case Laws Customs HC

Customs detention order quashed as printed Show Cause Notice waiver violates Section 124 rights and natural justice principles
February 11, 2025 Case Laws Customs AT

Copper Scrap Import Value Rejection Upheld: Similar Goods Valuation Under Rule 5 Valid for Standardized Materials
February 11, 2025 Case Laws Customs AT

Aircraft Engine Transport Stands Classified as Specialized Containers Under CTI 8609 Due to Essential Character and Design
February 11, 2025 Case Laws Companies Law HC

Section 132 Companies Act and NFRA Rules Valid, But Disciplinary Process Needs Separate Investigation and Decision-Making Bodies
February 11, 2025 Case Laws IBC AT

Corporate Guarantee Invoked After CIRP Initiation Invalid Under Section 14 IBC Moratorium, Claim Not Admissible
February 11, 2025 Case Laws Service Tax AT

CENVAT Credit Allowed for Telecom Infrastructure Components Under Rule 2(a)(A) and Service Tax Input Credit Under Rule 2(l)
February 11, 2025 Case Laws Central Excise AT

Taxpayer Cannot Claim Interest on CENVAT Credit Refund When Reversed Without Written Protest Under Section 11BB
February 11, 2025 Case Laws Indian Laws HC

Acquittal in Section 138 NI Act Case Does Not Automatically Prove Malicious Prosecution or Entitle Damages
February 10, 2025 Circulars Income Tax

Non-Company Public Entities Must Follow New Standardized Process for Tax Exemption Under Section 10(46A)
February 10, 2025 Circulars GST

Taxpayers eligible for interest and penalty waiver under Section 128A despite departmental appeals on tax demands
February 10, 2025 Circulars Customs

Exporters Must Pay Single Application Fee for Brand Rate Duty Drawback Time Extensions Under Rules 6-7
February 10, 2025 Circulars Customs

CBIC Extends Sea Cargo Manifest Rules Implementation to March 2025, SAM Message Filing Mandatory from January 2025
February 10, 2025 Circulars Customs

New "Prov" Field Added For Provisional Assessment Requests During Initial Bill of Entry Filing Process
February 10, 2025 Notifications DGFT

Vintage Cars Import Policy Updated: Vehicles Meeting Rule 81A Classification Now Free for Import by Actual Users
February 10, 2025 Case Laws GST HC

GST Appeals Must Be Filed Within 4 Months: No Power to Condone Delay Beyond Section 107 Limitation Period
February 10, 2025 Case Laws GST HC

Voluntary GST Payment Through Form DRC-03 Accepted as Valid Pre-Deposit for Appeal Against Original Order
February 10, 2025 Case Laws GST HC

Tax Department's 24-Hour Notice and 48-Hour Reply Window Violates Natural Justice, Order Set Aside for Fresh Hearing

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F: GST Refund Dilemma: Export Services Claim Blocked by Portal Limitation...

F: Vendor Seeks Guidance on Correcting GST Number Entry Errors and Ensuri...

A: Government Contract Dispute: Subcontractor Wins Judicial Relief Throug...

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

A: Taxpayer Wins Export Services GST Refund Battle, Department Ordered to...

A: Brewery Challenges Tax Notice for GST Evasion and Product Misclassific...

A: Organic Textile Standard Sets Global Benchmark for Sustainable Product...

A: Environmental Regulations Expose Critical Gaps in Manufacturing Sector...

A: Regional Trade Agreements Leverage Local Value Creation to Boost Econo...

A: Customs Reforms Simplify Export Entry: One-Year Conversion Limit, Elec...

A: Customs Law Tackles Import Valuation Challenges Through Transaction-Ba...

A: Customs Authorities Leverage Contemporaneous Import Data to Combat Und...

A: Customs Dept Challenges Import Valuations Using Contemporaneous Provis...

H: Landmark Ruling: Retrospective Tax Amendments Struck Down as Unconstit...

H: High Court Validates CENVAT Credit Utilization, Affirms Unified Tax Cr...

H: Geometry Compass Box Ruled as Mixed Supply, GST Rate Set at 18% Based ...

H: Legal Win: Interest in Land Acquisition Deemed Capital Gains, Exempt f...

H: Transfer Pricing Dispute: Tribunal Modifies Comparable Companies List ...

H: Income Tax Fees from Membership and Share Transfers Ruled as Capital R...