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Highlights / Annotations / Catch Notes For March of 2025

Home Highlights March March 2025 Year 2025

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Showing 701 to 750 of 869 Records

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March 6, 2025 Case Laws Income Tax HC

Depreciation on Goodwill Post-Demerger Allowed as Fifth Proviso to Section 32 Only Applies in Succession Year
March 6, 2025 Case Laws Income Tax HC

Faceless Assessment Order Nullified for Skipping Mandatory Show Cause Notice Under Section 144B Before Making Adverse Changes
March 6, 2025 Case Laws Income Tax AT

Income Tax Reopening Invalid: AO's Failure to Verify Accommodation Entries and Denial of Cross-Examination Rights Under Section 147
March 6, 2025 Case Laws Income Tax AT

Asset Revaluation and Capital Account Credit Without Transfer Not Taxable Under Section 68; Brokerage Expenses Allowed
March 6, 2025 Case Laws Income Tax AT

Interest Disallowance Under Section 36(1)(iii) Rejected As No Proof Of Fund Diversion For Non-Business Purpose
March 6, 2025 Case Laws Income Tax AT

Education Expenses for Director's Children Qualify as Business Expenditure Under Section 37; Bad Debts Write-off Allowed Under 36(1)(vii)
March 6, 2025 Case Laws Income Tax AT

Tax Reassessment Under Section 147 Quashed Due To Mechanical Approach And Lack Of Proper Verification In LTCG Case
March 6, 2025 Case Laws Income Tax AT

Cash Deposits During Demonetization Justified Through Sales Records and TNVAT Data, Section 69A Addition Deleted
March 6, 2025 Case Laws Income Tax AT

Transfer of Assets Without Corresponding Liabilities in Demerger Violates Section 2(19AA)(ii), Making Transaction Taxable as Capital Asset
March 6, 2025 Case Laws Income Tax AT

Partnership Firm Providing Medical Facility Services Not Classified as Medical Profession Under Sections 44AD(6) and 44AA(1)
March 6, 2025 Case Laws Income Tax AT

Income Tax Assessment Under Section 143(3) Invalidated Due To Improper Transfer Of Jurisdiction Between Officers
March 6, 2025 Case Laws Income Tax AT

Penalty Under Section 271AAB Reinstated After Director Declares Undisclosed Income During Search and Seizure
March 6, 2025 Case Laws Companies Law AT

Resolution Plan Rejected Due to Director's Disqualification Under Section 29A(e) IBC and Section 164(2) Companies Act
March 6, 2025 Case Laws Customs HC

Gold Smuggling: Failure to Prove Legal Import of Swiss Bank-Marked Bars Results in Confiscation Under Section 123
March 6, 2025 Case Laws Customs HC

Show Cause Notice Cannot Be Deemed Offense Report Without Proof of Communication to Customs Commissioner Under Section 124
March 6, 2025 Case Laws Customs AT

Appeals Dismissed Under Rule 20 When Appellants Failed to Appear Despite Multiple Hearing Notices Without Valid Explanation
March 6, 2025 Case Laws Service Tax AT

Development Authority Must Pay Service Tax on Construction Activities Despite Government Status Under Section 65(105)
March 6, 2025 Case Laws Benami Property AT

Unaccounted Cash and Gold Worth 98.93 Crores Confirmed as Benami Property Under Section 2(9)(D) of PBPTA
March 6, 2025 Case Laws SEBI AT

Insider Trading: Connected Persons Found Guilty of Trading Biocon Securities with Unpublished Price Sensitive Information Under PIT Regulations
March 6, 2025 Case Laws Money Laundering SC

Money Laundering Accused Gets Bail Under PMLA Section 45 As Evidence Tampering Risk Low And Trial Delayed
March 6, 2025 Case Laws Service Tax AT

University's Distance Learning Centers Providing Support Services Not Taxable as Franchise Under Service Tax Rules
March 6, 2025 Case Laws Service Tax AT

Tax Proceedings Against Deceased Sole Proprietor End with Death, Legal Heirs Cannot Face Demands Without Rule 22 Application
March 6, 2025 Case Laws Indian Laws SC

Landlord Can Deduct Unpaid Rent From Security Deposit Before Refund, Not Liable Under Section 138 NI Act
March 6, 2025 Case Laws Indian Laws SC

Non-Executive Directors Need Clear Proof of Direct Involvement for Criminal Liability Under NI Act Sections 138-141
March 6, 2025 Case Laws Indian Laws SC

Director Not Liable for Dishonored Cheque Under Section 138 Without Meeting Section 141 Requirements for Vicarious Liability
March 5, 2025 Circulars Customs

Bank Guarantees and Customs Bonds Must Follow SFMS Electronic Transmission Rules for Valid Processing
March 5, 2025 Circulars SEBI

Alternative Investment Funds Get One-Month Extension For Reporting Differential Rights Under Section 11(1) Of SEBI Act
March 5, 2025 Notifications DGFT

Import Policy Changed: Platinum Import Now Restricted Except 99% Pure Alloys Under Section 3 & 5 FT(D&R) Act
March 5, 2025 Case Laws Income Tax AT

Section 263 Revision Invalid: AO's Treatment of Disclosed Income During Survey Valid After Proper Inquiry Through Show Cause Notice
March 5, 2025 Case Laws Income Tax AT

Tax Additions Under Section 69A Reversed: Employee's Cash Possession and Stock Discrepancies Sent for Fresh Investigation
March 5, 2025 Case Laws Income Tax AT

Excess Trading Stock Found During Survey Cannot Be Taxed Under Section 69B As Unexplained Investment
March 5, 2025 Case Laws Income Tax AT

Assessment Order Valid: Cash Deposit from Cancelled Land Deal Found Legitimate After Proper Verification Under Section 263
March 5, 2025 Case Laws GST HC

Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST Act
March 5, 2025 Case Laws GST HC

Input Tax Credit Claims Under GST Valid Within Extended Timeline Despite Section 16(4) Bar Under Section 16(5)
March 5, 2025 Case Laws GST HC

Input Tax Credit Claims Valid Under Section 16(5) Despite Exceeding Initial Time Limit Under Section 16(4)
March 5, 2025 Case Laws GST HC

GST Assessment Order Nullified Due to Denial of Personal Hearing Under Section 75(4), Matter Remanded for Fresh Consideration
March 5, 2025 Case Laws GST AAR

PVC Raincoats Classified Under HSN 3926 20 As Plastic Articles For 18% GST Based On Material Composition
March 5, 2025 Case Laws GST AAR

PVC Raincoats Classified Under HSN 3926 20 for GST Based on Plastic Material Composition Rather Than Apparel Use
March 5, 2025 Case Laws GST AAR

PVC Raincoats Classified Under HSN 3926 20 as Plastic Articles, Not Textile Garments, Subject to 18% GST Rate
March 5, 2025 Case Laws GST AAR

Liquidator Must Register for GST When Selling Company Assets During Insolvency Under Section 7 and 24 CGST Act
March 5, 2025 Case Laws Income Tax AT

PCIT's Method of Reducing Brought Forward Additional Depreciation Before Computing Current Year's Depreciation Under Section 32 Rejected
March 5, 2025 Case Laws Income Tax AT

Tax Additions Under Section 69A Reversed: Digital Ledger With Mixed Entries Cannot Be Sole Basis Without Supporting Evidence
March 5, 2025 Case Laws Income Tax HC

Assessment Order Under Section 143(3) Set Aside Due To DRP Communication Gap, Rs.10,000 Costs Imposed
March 5, 2025 Case Laws Income Tax HC

Tax Demand Stay Granted After Taxpayer Agrees to Pay Additional 5% Under CBDT Instructions, Total Payment Reaches 20%
March 5, 2025 Case Laws Income Tax HC

Cross-Objections Under Income Tax Act Section 260A Limited to Questions Connected With Main Appeal
March 5, 2025 Case Laws Income Tax HC

Section 69C: Unexplained Business Purchases Cannot Be Partially Allowed Through Profit Estimation When Source Remains Unproven
March 5, 2025 Case Laws Income Tax HC

Bad Debt Claim Under Section 36(1)(vii) Rejected as Group Company Transaction Deemed Colorable Device to Evade Tax
March 5, 2025 Case Laws Income Tax HC

Tax Assessee Can Claim Omitted Surcharge Payments Through Section 154 Rectification Even If Not In Original Return
March 5, 2025 Case Laws Income Tax HC

Income Tax Reassessment Notice Under Section 147 Quashed Due To Time Bar And Lack Of Fresh Evidence
March 5, 2025 Case Laws Income Tax AT

Mushroom Cultivation Income Qualifies for Agricultural Tax Exemption Under Section 10(1) After Meeting Essential Criteria

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