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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 551 to 600 of 752 Records

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February 8, 2025 Case Laws Income Tax AT

Interest from Fixed Deposits of Government Grants Counts as Grant Income Under Section 10(23C)(iiiac) for Educational Institutions
February 8, 2025 Case Laws Customs AT

Iron Ore Export: Shipping Bills Must Be Assessed Individually, Fe Content Determined on Wet Basis Under Customs Act
February 8, 2025 Case Laws Customs AT

Customs Duty Refund Claim Under EPCG Scheme Rejected Due to Time-Bar Under Section 27 of Customs Act
February 8, 2025 Case Laws Customs AT

Customs Notification 94/96 Benefits Must Be Granted For Re-Imported Goods Previously Exported Despite Post-Clearance Claim
February 8, 2025 Case Laws IBC AT

Financial Creditor's CIRP Application Under Section 7 IBC Upheld After Proper Notice Service and Default Verification
February 8, 2025 Case Laws IBC AT

Secured creditor must share liquidator's fee within 90 days of opting for SARFAESI, rules Regulation 21-A
February 8, 2025 Case Laws Money Laundering HC

Money Laundering Arrest Quashed: ED Failed to Meet "Reason to Believe" Standard Under Section 19(1) PMLA
February 8, 2025 Case Laws Service Tax AT

Service Tax Applicable for Subcontractors in Power Transmission Despite Main Contractor's Payment Under N/N 45/2010-ST
February 8, 2025 Case Laws Service Tax AT

CENVAT Credit Allowed on ATD After Verification But Denied for Rent-A-Cab Services Under Input Service Rules
February 8, 2025 Case Laws Central Excise HC

Rectification Application Under Section 35C(2) Rejected Due to Six-Month Limitation Period Cannot Be Extended
February 8, 2025 Case Laws Central Excise AT

Sales Tax Amounts Retained Under State Deferment Scheme Must Be Added to Transaction Value for Excise Duty Under Section 4
February 8, 2025 Case Laws Central Excise AT

Add-on Cards and Motherboards Classified Under Chapter 8473 at 20% Duty Rate Instead of 8471.00
February 8, 2025 Case Laws Indian Laws HC

Managing Director Not Liable Under Section 138 NI Act for Delivering Third Party's Dishonored Cheque
February 7, 2025 News GST

Precious Metals and Jewelry Under Chapter 71 Remain Exempt from E-Way Bill Requirements Under Rule 138(14)
February 7, 2025 Circulars SEBI

New SEBI Framework Requires Exchange Registration and Two-Factor Authentication for Retail Algorithmic Trading Through APIs
February 7, 2025 Circulars DGFT

DGFT Revises Import Quantity to 334mg Erythromycin Stearate Per 250mg Tablet Under SION A-222
February 7, 2025 Circulars DGFT

DGFT Revises Wastage Norms for Jewelry Exports: New Rules Set Different Rates for Handcrafted vs Mechanized Manufacturing
February 7, 2025 Notifications DGFT

DGFT Extends Broken Rice Export Timeline to Senegal Through NCEL Under Section 3 and 5 Until February 2025
February 7, 2025 News Indian Laws

New Income Tax Bill Proposes Simplified Framework to Replace 1961 Act While Maintaining Current Tax Structure
February 7, 2025 Notifications IBC

Resolution Professionals Must Transfer Real Estate Assets With 66% Committee Approval Under New IBBI Corporate Insolvency Rules
February 7, 2025 Case Laws GST HC

Foreign Currency Refund Claims Cannot Be Rejected Solely On Receipt Timing Without Examining Complete Documentation Trail
February 7, 2025 Case Laws GST HC

Constitutional Validity of GST Circulars Upheld Against Procedural Challenges by Third-Party Petitioner Under CGST Act 2017
February 7, 2025 Case Laws GST HC

GST Refund Claim Must Be Processed Promptly After Verification, Following Previous Precedents and Government Orders
February 7, 2025 Case Laws GST HC

Foreign Affiliate Seconded Employee Services: Rule 28 Sets Invoice Value as Market Value for GST Assessment
February 7, 2025 Case Laws Income Tax HC

Taxpayer's Challenge to Section 147 Reassessment Fails Due to Delayed TOLA Objections and Factual Examination Requirements
February 7, 2025 Case Laws Income Tax HC

Income Tax Reassessment Notices U/s 148 Valid Despite Faceless Assessment Scheme, Joint Commissioner Approvals Post-April 2021 Invalid
February 7, 2025 Case Laws Income Tax HC

Tax Penalty Waived Under Section 271C As Legal Opinions And Advance Ruling Request Show Reasonable Cause
February 7, 2025 Case Laws Income Tax HC

Depreciation on Goodwill from Amalgamation Allowed Due to Revenue Authorities' Failure to Object Within Notice Period
February 7, 2025 Case Laws Income Tax HC

Penalty Notice Under Sections 271D and 271E Invalid Without Specific Satisfaction Recording by Assessing Officer
February 7, 2025 Case Laws Income Tax HC

Willful Delay in Filing Tax Returns Leads to Criminal Case Despite Penalty Payment Under Section 276CC
February 7, 2025 Case Laws Income Tax AT

Principal CIT's Section 263 revision rejected as verification duties cannot be delegated to Assessing Officer without independent examination
February 7, 2025 Case Laws Income Tax AT

Transport Payments Under Section 194C Require TDS Even Without Direct Contract; Sub-threshold Payments Below Rs.50,000 Exempt
February 7, 2025 Case Laws Income Tax AT

First-Time Taxpayer From Remote Area Gets Relief From Penalty As CA Failed To Upload Tax Audit Report Under s271B
February 7, 2025 Case Laws Income Tax AT

Seven-Month Appeal Delay Condoned Under Section 249(3) As Justice Prevails Over Technical Procedural Requirements
February 7, 2025 Case Laws Income Tax AT

Transfer Pricing: Business Support Services Need Clear Distinction Between Cost Allocation and Actual Services Under Section 92CA
February 7, 2025 Case Laws Income Tax AT

Income Voluntarily Disclosed During Survey Taxable as Business Income, Not Under Section 115BBE After Proper Verification
February 7, 2025 Case Laws Income Tax AT

Agricultural Income Deletion Upheld While Cash Deposits During Demonetization Face Partial Scrutiny Under Section 68
February 7, 2025 Case Laws Income Tax AT

Income Not Taxable When Enhanced Charges Remain Unrecoverable Due to Consumer Litigation Despite Book Entries
February 7, 2025 Case Laws Customs HC

SEZ Unit's Penalty Slashed After Weather Damage Led to NFE Shortfall; Later Achieved Compliance Under Rule 54(2)
February 7, 2025 Case Laws Customs AT

Parts of Self-Loading Concrete Mixtures to be classified under same heading as main machine under CETH 8474
February 7, 2025 Case Laws IBC AT

Swiss Challenge Method and Right of First Refusal in Liquidation Sale Upheld as Valid Under IBC Framework
February 7, 2025 Case Laws Money Laundering HC

Joint Director's PMLA Search Order Invalid: Mere Suspicion Without Evidence Fails "Reason to Believe" Test Under Section 17(1)
February 7, 2025 Case Laws Service Tax HC

Service Tax Notice Invalid: Improper Delivery Under Section 37C Voids Show-Cause Notice and Original Order
February 7, 2025 Case Laws Service Tax AT

Equipment Rental for Terminal Operations Not Taxable as Cargo Handling Service When Charged at Fixed Rates
February 7, 2025 Case Laws Indian Laws HC

Chartered Accountant Gets Fresh Hearing to Contest 'Other Misconduct' Finding Under Section 22 for Dishonored Cheques
February 7, 2025 Case Laws Service Tax AT

Premium Payments for Property Possession Rights Qualify as Taxable Service Under Section 65(105)(zzzz) and 66B
February 6, 2025 Case Laws Indian Laws SC

Subsequent Section 482 Petitions Allowed When Law Changes; 'May' vs 'Shall' Interpretation Clarified in Cheque Cases
February 6, 2025 Circulars Customs

Duty Drawback Time Extension Applications Under Rules 6 & 7 Require Single Fee Regardless of Shipping Bills Count
February 6, 2025 Circulars Customs

Air Cargo extends e-BRC submission deadline to February 15 for exporters under Public Notice 21/2024
February 6, 2025 Notifications IBC

Real Estate Projects Get New Rules Under CIRP: 66% Committee Approval Needed for Property Transfer and Facilitator Appointments

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Quick Updates:

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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...