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Highlights / Annotations / Catch Notes For February of 2025

Home Highlights February February 2025 Year 2025

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Showing 651 to 700 of 752 Records

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February 4, 2025 Case Laws GST HC

Tax Demand Stayed: Interim Relief Granted with 10% Payment Condition Under Section 107(6) for Non-Operational Tribunal Case
February 4, 2025 Case Laws GST AAAR

Pre-packaged Food Sales Without Service Elements Not Eligible for Restaurant Service GST Rate Under SAC 996331
February 4, 2025 Case Laws GST AAAR

DOMS A1 Pencils Bundled with Sharpener Classified as Mixed Supply Under Section 8(b), Attracting 12% GST Rate
February 4, 2025 Case Laws Income Tax HC

CBDT Circular on Foreign Income Tax Refunds Struck Down for Overstepping Section 119 Powers in FCCB Cases
February 4, 2025 Case Laws Income Tax AT

Invalid Notice Under Section 143(2) to Deceased Person Voids Assessment Despite Legal Heirs' Participation
February 4, 2025 Case Laws Income Tax AT

Tax Additions Under Section 69 Rejected: Cash Loans and Interest Claims Invalid Without Corroborative Evidence
February 4, 2025 Case Laws Income Tax AT

Assessment Order Invalid: Service After December 31 Deadline Voids Proceedings Under Section 153 Despite Earlier Order Date
February 4, 2025 Case Laws Income Tax AT

Alternative Accommodation Charges to SRA Tenants Not Subject to TDS Under Section 194-IC as Property Share Compensation
February 4, 2025 Case Laws Income Tax AT

Section 68 Additions Invalid: No Books of Accounts Maintained Makes Unexplained Cash Credit Provisions Inapplicable to Losses
February 4, 2025 Case Laws Customs AT

Customs Broker Penalty Deleted Due to Lack of Evidence Under Regulation 18 CBLR for Alleged Non-Compliance
February 4, 2025 Case Laws Money Laundering AT

Bank Lockers and Gold Already Under CBI Cannot Be Re-seized Under PMLA Section 17(1) for Money Laundering Investigation
February 4, 2025 Case Laws Money Laundering AT

Teacher Recruitment Scam: PMLA Section 5 Attachment Order Upheld as Directors Fail to Justify Suspicious Bank Transactions
February 4, 2025 Case Laws Customs HC

Customs Duty Refund Claims Valid Under Section 128: Time Limitation Starts From Supreme Court's ITC Limited Judgment
February 4, 2025 Case Laws Customs AT

Classification of Lauric Acid Under Section 29159090 Upheld Despite Challenge to Original Tariff Classification Decision
February 4, 2025 Case Laws Customs AT

Mobile Phone Components: Receivers, Microphones, Connectors, and Covers Classification Under CTH 85177090 and Related Exemptions
February 4, 2025 Case Laws IBC AT

Personal Guarantor's Challenge to PIRP Under Section 95 Fails as Security Trustee's Actions Deemed Valid for Lenders
February 4, 2025 Case Laws Service Tax HC

Directors Cannot Be Personally Liable For Company's Service Tax Dues Under Finance Act 1994; SVLDRS Declaration Category Error Correctable
February 4, 2025 Case Laws Service Tax AT

Service Tax Wrongly Collected on Construction Services Before July 2010 Must Be Refunded Under Section 65(105)(zza)
February 4, 2025 Case Laws VAT / Sales Tax HC

Entry Tax Act and Finance Act 2017 Amendments Upheld as Valid, Non-Discriminatory Following Jindal Stainless Precedent
February 4, 2025 Case Laws VAT / Sales Tax HC

Entry Tax Assessment Orders From 2003-04 Quashed Due to 18-Year Delay Under Rule 4(1)
February 3, 2025 Case Laws GST HC

Penalty Under GST Act Section 129(3) Upheld for Detained Machine Due to Ownership Claim Investigation
February 3, 2025 Case Laws GST HC

Tax Credit Cannot Be Claimed Under CGST Act Section 140(5) For Capital Goods In Transit During Transition
February 3, 2025 Case Laws GST AAAR

Services to GPSSB and GPSC for recruitment and selection not exempt under GST Notification 12/2017-CT(R)
February 3, 2025 Case Laws GST AAAR

Mixed Flour Preparations for Indian Snacks Attract 18% GST Under HSN 2106 90 Despite Flour Being Key Component
February 3, 2025 Case Laws Income Tax HC

Tax Penalty Upheld: Business Owner Concealed Income Through Inflated Stock Transfer and Undisclosed Profit Withdrawal Under Section 271(1)(c)
February 3, 2025 Case Laws Income Tax HC

Assessment Order Under Section 143(3) And 144B Valid Without Draft Order As Best Judgment Assessment Not Applicable
February 3, 2025 Case Laws Income Tax HC

Tax Reassessment Against Dissolved Company Struck Down for Violating Section 148A and IBC Resolution Plan
February 3, 2025 Case Laws Income Tax HC

Typographical Error in Section 148 Notice Address Won't Invalidate IT Reassessment if Taxpayer Aware of Proceedings
February 3, 2025 Case Laws Income Tax AT

Penalties Waived For Cash Loans Under Section 269SS Due To Genuine Financial Crisis And Lender's Anonymity Concerns
February 3, 2025 Case Laws Income Tax AT

Tax Officials Cannot Reopen Assessment Based Only On Investigation Wing's Report About Alleged Cash Loans Under Section 147
February 3, 2025 Case Laws Income Tax AT

Share Capital Addition Under Section 68 Deleted After Subscribers Prove Creditworthiness Through Financial Statements
February 3, 2025 Case Laws Income Tax AT

Assessment Order Invalidated Due to Missing Mandatory Notice Under Section 143(2) for Unexplained Cash Deposits Investigation
February 3, 2025 Case Laws Income Tax AT

Partnership Cash Credits Valid But Receivables Recovery Claim Rejected Under Section 69A and 115BBE Assessment
February 3, 2025 Case Laws Customs AT

Power Bank Components Qualify for Duty Exemption Under Entry 512, Following Broader Interpretation of Manufacturing Parts
February 3, 2025 Case Laws Companies Law AT

Related Party Under Section 5(24) IBC Removed from Committee of Creditors Due to Common Control Structure
February 3, 2025 Case Laws IBC AT

Security Interest Priority Outweighs Vote Share in CoC Resolution Plan Approval Under Section 30(4)
February 3, 2025 Case Laws Law of Competition AT

Messaging Platform Gets Relief on Data Sharing Ban for Ads While Privacy Safeguards Stay; Must Pay 50% Penalty
February 3, 2025 Case Laws Service Tax AT

Foreign Banks' Payment Processing Fees During Export Remittance Not Taxable Under Service Tax Reverse Charge Mechanism
February 3, 2025 Case Laws Central Excise AT

Excess Duty Payments Can Be Adjusted Against Shortfalls Under Rule 7 Provisional Assessment Without Unjust Enrichment Test
February 3, 2025 Case Laws Central Excise AT

Manufacturer's Component Specifications and Drawings to Vendors Cannot Be Added to Excise Duty Assessable Value Under Section 4
February 3, 2025 Case Laws Indian Laws SC

Motor Accident Compensation: Parents' Death Claim of Rs. 1 Crore Each Partially Awarded Based on Monthly Income Assessment
February 2, 2025 Circulars Income Tax

Finance Bill 2025 Overhauls Tax Rules: Crypto Reporting, Loss Carry-Forward, Return Filing, and Property Tax Changes
February 2, 2025 Circulars Customs

Major Customs Duty Cuts: Transport Vehicles 40% to 20%, Cars 125% to 70%, GST Pre-deposit Now 10%
February 2, 2025 Circulars Income Tax

Income Tax Section 201 Orders Must Follow e-Appeals Process Despite Being Connected to Section 133A Survey Actions
February 2, 2025 Notifications Central Excise

Additional Excise Duty Timeline on Unblended Diesel Extended Under Section 5A(1) from 2025 to 2026
February 2, 2025 Notifications Customs

Customs Rules Amendment Extends Quarterly Reporting and One-Year Compliance Timeline for Concessional Import Duties Under IGCR 2022
February 2, 2025 Notifications Customs

Customs Duty Exemption Under Section 25(1) Extended to Railway Equipment Imported for Repairs and Return
February 2, 2025 Notifications Customs

Government Expands Customs Duty Exemption Under Section 25(1) for Defense Equipment and Ammunition Imports
February 2, 2025 Notifications Customs

Customs Duty Exemption Expanded for Manufacturing Equipment of Lithium-Ion Batteries Under Section 25(1)
February 2, 2025 Notifications Customs

Finance Ministry Amends Section 25(1) Customs Notification: Zero Duty on Mobile Phone and Telecom Equipment Components

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Quick Updates:

What's New:
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Latest Circulars

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...