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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 601 to 650 of 752 Records

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February 6, 2025 Case Laws GST HC

Pre-deposit Requirement Cannot Be Waived for Loss-making Unit; Review Petition Dismissed with Rs.10,000 Costs
February 6, 2025 Case Laws GST HC

GST Assessment Order Quashed: Improper Service of Show Cause Notice Through Portal Violates Natural Justice
February 6, 2025 Case Laws GST HC

GST Registration Can Be Restored After Filing Returns and Paying Tax, Interest, Late Fees Under Rule 22(4)
February 6, 2025 Case Laws GST HC

GST Compensation Cess Refund Claim on Exports Denied Due to Two-Year Filing Limitation Under Section 54
February 6, 2025 Case Laws GST HC

Interest Liability on GST Short Payment Overturned as Petitioner Gets Chance to Show Electronic Cash Ledger Balance
February 6, 2025 Case Laws Income Tax HC

Mandatory Aadhaar-PAN Linking for Tax Refunds Under Section 139AA Remains Valid Despite Constitutional Challenge
February 6, 2025 Case Laws Income Tax HC

License Fee Paid for Using Law Firm's Goodwill and Name Upheld as Valid Business Deduction Under Section 37
February 6, 2025 Case Laws Income Tax HC

Corporate Guarantee Transfer Pricing: TPO Must First Verify International Transaction Status Under Section 92B Before Adjustments
February 6, 2025 Case Laws Income Tax HC

Income Tax Reassessment Under Section 147 Quashed As Cash Deposit Data Was Previously Examined During Regular Assessment
February 6, 2025 Case Laws Income Tax AT

Commissioner's Revision Powers Under Section 263 Upheld Due To AO's Failure To Verify WhatsApp Evidence In Rental Expenses
February 6, 2025 Case Laws Income Tax AT

Tax Tribunal Reviews IT Company's Corporate Guarantees, TDS Compliance, and Salary Payments Under Section 192
February 6, 2025 Case Laws Income Tax AT

Tax Additions Deleted: Tribunal Rejects Claims of Unaccounted Money Lending, Jewellery and Chit Fund Transactions
February 6, 2025 Case Laws Income Tax AT

Tax Appeals Dismissed After DTVSV Form-1 Applications Lapse Due To Non-Processing Within Section 92(1) Timeline
February 6, 2025 Case Laws Income Tax AT

Share Trading Profits Upheld Despite Broker's Suspension; No Evidence of Bogus Purchases Justifies Income Addition
February 6, 2025 Case Laws Income Tax AT

Penalty Under Section 270A Quashed As AO Failed To Specify Misreporting Clause In Notice And Assessment Order
February 6, 2025 Case Laws Money Laundering HC

Food Delivery Contract Fraud Accused Gets Bail After One Year Under PMLA As No Chargesheet Filed
February 6, 2025 Case Laws VAT / Sales Tax HC

Firm Wins Refund with 9% Interest After Tax Revision Challenge Under AVAT Act and CST Act
February 6, 2025 Case Laws Indian Laws HC

Police Failed to Immediately Inform Arrest Grounds to Accused Under Section 50 CrPC, Making Detention Unlawful
February 5, 2025 Circulars Income Tax

Income Tax Department Authorizes DGIT Systems to Share Taxpayer Data for PMGKAY Beneficiary Verification Under Section 138(1)(a)
February 5, 2025 Notifications DGFT

Export of De-Oiled Rice Bran Prohibited Under Section 3 & 5 of FT Act Until September 2025
February 5, 2025 Case Laws GST HC

Taxpayer's CGST Payments Made Under Duress and Threats of Arrest Invalid Under Section 74(5)
February 5, 2025 Case Laws GST HC

Promoter Cannot Deduct GST Loss from Apartment Cancellation Refund Despite 10% Cancellation Charges in Agreement
February 5, 2025 Case Laws GST HC

Input Tax Credit Claims Under Section 73 Must Be Reviewed When GSTN Details Were Actually Present Despite Initial Rejection
February 5, 2025 Case Laws GST HC

Company Wins Challenge Against Blacklisting After Trade Authority Failed to Consider Detailed Representation Before Taking Action
February 5, 2025 Case Laws GST HC

Non-woven Fabric and PPSB Bed Sheets Attract 12% GST Under HSN 75603 and 6304 Classifications
February 5, 2025 Case Laws GST HC

GST Appeal Relief: Assessee Gets Stay on Recovery After 10% Pre-deposit Under Section 112(9) of CGST Act
February 5, 2025 Case Laws Income Tax HC

Tax Reassessment Notices Invalidated Due to Lack of Fresh Evidence Under Section 147, Original Return Had Full Disclosure
February 5, 2025 Case Laws Income Tax HC

Recording Satisfaction Note Mandatory Under Section 153C Before Initiating Proceedings Against Other Persons
February 5, 2025 Case Laws Income Tax AT

Cooperative Bank's Interest Income Eligible for Section 80P(2)(d) Deduction After Successful Appeal Under Section 154
February 5, 2025 Case Laws Income Tax AT

Society's Educational Institution Exemption Claims Under 10(23C)(iiiad) and 10A/10AA Denied Due to Insufficient Evidence and Late Filing
February 5, 2025 Case Laws Income Tax AT

Service Fees Not Taxable as FIS Under Article 12(4)(b) of India-USA DTAA, Following Previous Year's Treatment
February 5, 2025 Case Laws Income Tax AT

Penalty Under Section 271(1)(c) Deleted After Quantum Addition Removed in Prior Ruling on Manufacturing Income Classification
February 5, 2025 Case Laws Income Tax AT

Tax Penalty Canceled: Mine Reclamation Expense Claim Under Section 37(1) Found Genuine Despite Disallowance Under 271(1)(c)
February 5, 2025 Case Laws Income Tax AT

Transfer Pricing: Corporate Guarantee Fees Reduced from 1.90% to 0.53%, Letters of Comfort Equated with Guarantees
February 5, 2025 Case Laws Income Tax AT

Trust's Hospital Pharmacy and Related Income Deemed Exempt as Incidental Activities to Charitable Medical Services Under Section 11
February 5, 2025 Case Laws Income Tax AT

Foreign Entity's Indian Subsidiary Acting as Communication Channel Not Constituting Permanent Establishment Under DTAA Article 5
February 5, 2025 Case Laws Income Tax AT

Tax Deduction at Source Under Section 195 for License Fees to Non-Resident Entity Requires Fresh Examination
February 5, 2025 Case Laws Customs HC

Importer's Plea Rejected: Failure to Act on Warehouse Transfer and Show Cause Notice Leads to Demurrage Under Section 49
February 5, 2025 Case Laws Customs AT

Protein-Based Mass Weight Gainer Classified Under CTH 21061000 as Specific Description Prevails Over General Category
February 5, 2025 Case Laws Law of Competition AT

Homebuyers' compensation claims for EWS flat delays rejected as prior consent bars challenge under Competition Act
February 5, 2025 Case Laws Money Laundering HC

Special Investigation Team Under CBI To Probe Multi-Jurisdictional Financial Fraud Through Shell Companies and Fictitious Invoices
February 5, 2025 Case Laws Central Excise AT

Sale Within 100% EOU to Foreign Buyer Without Physical Movement Does Not Trigger Customs Duty Payment
February 5, 2025 Case Laws Central Excise AT

Mobile Handset Manufacturer Gets Duty Relief Under N/N 12/2012 for All Raw Materials Used in Manufacturing Process
February 5, 2025 Case Laws Indian Laws HC

Accused Successfully Rebuts Presumption Under Section 138 NI Act as Petitioner Fails to Prove Underlying Debt
February 5, 2025 Case Laws Indian Laws HC

Section 138 NI Act Conviction Quashed After Parties Reach Settlement Agreement; Court Orders Refund of Deposited Amount
February 4, 2025 Case Laws Customs AT

Customs Notification Amendment Adding Integrated Tax on Re-Imported Goods Cannot Apply Retrospectively Under Section 25(4)
February 4, 2025 Case Laws Customs AT

Mobile Phone Importers' Refund Appeals Dismissed Due to Time-Bar Under Section 128(1) of Customs Act
February 4, 2025 Case Laws GST HC

Provisional Bank Account Attachment Under GST Section 83 Quashed Due To Insufficient Evidence And Reasoning
February 4, 2025 Case Laws GST HC

Transition of CENVAT Credits to GST Cannot Be Denied Based on Previous Law's Ineligibility Rules
February 4, 2025 Case Laws Income Tax HC

Tax Refund of Rs. 24.83 Lakhs Approved Without Interest Due to Delayed Filing Beyond Six-Year Limitation Period

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

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

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

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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...

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