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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 51 to 100 of 752 Records

123 4 5 6........ 16

February 27, 2025 Case Laws Income Tax HC

Tax Authorities Must Refund Rs. 6.05 Lakh Excess Adjustment and Process Appeal Under Section 250(6A) Within Timeline
February 27, 2025 Case Laws Income Tax AT

Partners' Trade Advances and Reimbursements Not Deemed Dividend Under Section 2(22)(e) as Transactions Show Regular Business Operations
February 27, 2025 Case Laws Income Tax AT

Share Sale Proceeds Cannot Be Fully Taxed Under Section 68 Without Proving Entire Chain of Tax Evasion
February 27, 2025 Case Laws Income Tax AT

Tax Authorities Cannot Apply 8% Gross Receipt Estimation When Highway Construction Costs Are Deferred Revenue Expenditure
February 27, 2025 Case Laws Income Tax AT

Transfer Pricing Adjustment Deleted After Assessee Proves Equipment Purchase Authenticity Through Laboratory Bills and Documentation
February 27, 2025 Case Laws Income Tax AT

Telecom Company Wins Appeal: Section 263 Revision Order Invalid for License Fee, Demerger, and Transfer Pricing Issues
February 27, 2025 Case Laws Income Tax AT

TDS Credit Must Be Granted Per Form 26AS Despite Software Glitch Limiting Initial Claim Under Section 199
February 27, 2025 Case Laws Customs HC

Show Cause Notice Under Customs Act Section 28 Must Follow Due Process and Grant Personal Hearing Rights
February 27, 2025 Case Laws Income Tax SC

High-Powered Sale Committee Members' Honorarium Restructured: Chairperson and Former HC Judge to Receive Monthly Fixed Compensation
February 27, 2025 Case Laws IBC AT

Insolvency Appeal Rejected: 104-Day Refiling Delay Not Justified Despite Medical Grounds Under IBC Limitation Rules
February 27, 2025 Case Laws Service Tax HC

Tax Authority Must Accept Rs. 11.26 Lakh Payment Under Sabka Vishwas Scheme Despite Earlier Wrongful Rejection
February 27, 2025 Case Laws Service Tax AT

Manpower Supply Services from Foreign Entities Attract Service Tax Under Reverse Charge for Cost Reimbursement Agreements
February 27, 2025 Case Laws Service Tax AT

Service Tax Demand Quashed Due to Improper Value Determination Under Section 67 of Finance Act 1994
February 27, 2025 Case Laws Central Excise AT

Locomotive Components Classified as Railway Parts Under Chapter 8607 Based on Principal Use Test
February 27, 2025 Case Laws VAT / Sales Tax HC

Tax Department Must Refund Excess Deposits During Appeals When Final Assessment Shows Lower Tax Liability Under Articles 14, 265
February 27, 2025 Case Laws Indian Laws HC

Directors Not Liable Under Section 141 NI Act For Dishonored Cheques Due To Lack Of Direct Business Involvement
February 26, 2025 Notes Bill

Capital Asset Transfers During Entity Dissolution Now Taxable at Fair Market Value Under Sec 9B & Cl 8
February 26, 2025 Notes Bill

New Income Tax Bill Expands Source-Based Taxation Rules for Digital Economy Through Significant Economic Presence Framework
February 26, 2025 Notes Bill

Proposed Tax Bill Expands Business Connection Rules and Digital Economy Taxation Under Sections 9 and 9A
February 26, 2025 Notes Bill

New Income Tax Bill Unifies Employee Benefits and Dividend Income Under Restructured Clause 7, Replacing ITA Sections 7-8
February 26, 2025 Notes Bill

New Income Tax Bill Revamps Residency Rules with 182-Day Test and Rs. 15 Lakh Income Threshold
February 26, 2025 Notes Bill

Income Tax Bill 2025 Clarifies Spousal Income Division Rules Under Portuguese Civil Code As Per Clause 10
February 26, 2025 Circulars SEBI

Listed Companies Must Follow Industry Standards for Material Event Disclosures Under Regulation 30 LODR and SEBI Act
February 26, 2025 Circulars SEBI

Association of Persons Can Now Open Demat Accounts for Mutual Funds, Bonds and G-Secs Under New SEBI Framework
February 26, 2025 Notifications Income Tax

Income Reporting Guidelines for Securitisation Trusts: Section 115TCA Mandates Detailed Distribution Statements and Investor Documentation
February 26, 2025 Case Laws GST HC

Natural Justice Challenge Dismissed: Court Grants 30-Day Window for Statutory Appeal Despite Hearing Opportunity Dispute
February 26, 2025 Case Laws GST HC

GST Show Cause Notice Invalid: Lack of Detailed Reasons and Hearing Denial Under Section 73 and 75(4)
February 26, 2025 Case Laws Income Tax HC

ITAT's Rectification Power Under Section 254(2) Cannot Be Used To Review Income Classification Decision
February 26, 2025 Case Laws Income Tax HC

Denial of Video Conference Hearing Request Violates Natural Justice Principles in Tax Penalty Case Under Section 250
February 26, 2025 Case Laws Income Tax AT

Penalty Under Section 271(1) Waived After Taxpayer Voluntarily Disclosed Additional Income During Survey, Paid Advance Tax
February 26, 2025 Case Laws Income Tax AT

Foreign Tax Credit Cannot Be Denied Solely Due To Delayed Form 67 Filing Under India-Denmark Tax Treaty
February 26, 2025 Case Laws Income Tax AT

Transfer Pricing Adjustment: TPO Must Apply APA Parameters for Non-UK Entity Royalty Payments, Same as UK Entities
February 26, 2025 Case Laws Income Tax AT

Section 153D Approval Invalid: Tax Officials Failed to Review Complex Documentation Within Unrealistic Timeline for 35 Cases
February 26, 2025 Case Laws Income Tax AT

Tax Appeal: Bogus Purchases Get 5% Profit Rate, Director's Personal Money Claims Accepted, Flat Deal Additions Modified
February 26, 2025 Case Laws Income Tax AT

Tax Officials Cannot Double Tax Legitimate Cash Deposits From Sales During Demonetization Under Section 69A and 115BBE
February 26, 2025 Case Laws Income Tax AT

Interest Payments to NBFCs Disallowed Under Section 40(a)(ia) for TDS Non-deduction; Penalty Under 271AAB(1)(c) Upheld
February 26, 2025 Case Laws Customs HC

SFP Devices Classified as Machinery Parts Under CTH 8517 7990, Qualifying for Basic Custom Duty Exemption
February 26, 2025 Case Laws Customs HC

Importer Must Re-Export 67 Containers of Hazardous Waste After False Documentation Found in Pre-Shipment Certificates
February 26, 2025 Case Laws IBC SC

Personal Insolvency: Early Court Intervention Before Resolution Professional's Report Under IBC Sections 97-100 Deemed Premature
February 26, 2025 Case Laws IBC AT

Personal Guarantor's Appeal Against Insolvency Process Under IBC Section 95 Fails as Creditor Rights Upheld Through Assignment
February 26, 2025 Case Laws Money Laundering HC

Money Laundering Accused Gets Bail After 40 Months; PMLA Section 50 Statements Insufficient to Extend Pre-Trial Detention
February 25, 2025 Notes Bill

Income Tax Bill Updates Section 5: Restructures Residency Rules and Foreign Income Treatment While Maintaining Core Framework
February 25, 2025 Notes Bill

Non-Profit Organizations Face New Commercial Activity Rules Under Clause 346 With 20% Revenue Cap and Strict Accounting
February 25, 2025 Notes Income Tax

Assessment Order Against Merged Company Cairn India Void Under Income Tax Act Sections 154, 292B As Entity No Longer Existed
February 25, 2025 Notes Income Tax

Income Tax Reassessment Notice Quashed: Time-Barred Under Section 149(1), TOLA Extension Deadline Not Met
February 25, 2025 Case Laws GST HC

Penalty Payment Under Protest in GST Cannot Be Deemed Voluntary, Preserving Right to Appeal Section 129(3)
February 25, 2025 Case Laws GST HC

GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone Invalid
February 25, 2025 Case Laws GST HC

Summary Show Cause Notice in Form GST DRC-01 Cannot Replace Proper Notice Under Section 73(1) GST Act
February 25, 2025 Case Laws Customs HC

Delay in Second Appeal Not Condoned Due to Importer's Negligence in Verifying Order Status and Address Update
February 25, 2025 Case Laws Service Tax HC

Equipment Rental in Film Industry Qualifies as Deemed Sale with Right to Use, Not Service Under Section 66

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

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