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Highlights / Annotations / Catch Notes For April of 2025

Home Highlights April April 2025 Year 2025

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Showing 1 to 50 of 94 Records

12

April 3, 2025 Case Laws Income Tax AT

Managing Director's Remuneration Within Companies Act Limits Not Excessive Under Section 37(1) and 40A(2)(b)
April 3, 2025 Case Laws Income Tax AT

Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evidence of Bogus Expenses Under Section 145(3)
April 3, 2025 Case Laws FEMA HC

Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudication Completes, Rules Court
April 3, 2025 Case Laws GST HC

Non-bailable warrants quashed in GST evasion case as accused previously cooperated with investigation and authorities.
April 3, 2025 Case Laws GST HC

GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest and Penalties for Section 73 Notices
April 3, 2025 Case Laws GST HC

GST Penalties Reversed: Authority Must Compensate Hindu Undivided Family for Wrongful Tax Head Deposit
April 3, 2025 Case Laws GST HC

GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Liberty to Appeal Under Section 75(6)
April 3, 2025 Case Laws GST HC

Revenue Department Must Grant Personal Hearing Before Recovery of Excess ITC Under Section 75(4) of CGST Act
April 3, 2025 Case Laws GST HC

Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Clause, Grants Time for Reply with Jurisdictional Defenses
April 3, 2025 Case Laws GST HC

Limitation Period for Returns After GST Best Judgment Assessment Is Directory, Not Mandatory Under Section 62(2)
April 3, 2025 Case Laws GST HC

GST Taxpayer Granted Two Weeks to File Rectification Application Under Section 161 of TN GST Act
April 3, 2025 Case Laws GST HC

Assessment Order Without Officer's Signature and DIN Ruled Invalid Under GST Act
April 3, 2025 Case Laws Income Tax AT

Property Acquisition Deemed Complete Upon Full Payment, Not Registration Date Under Sections 69 and 56(2)(vii)
April 3, 2025 Case Laws Income Tax AT

Income Tax Reopening Under Section 147 Quashed Due to Vague Reasons and Mechanical Approval Process
April 3, 2025 Case Laws Income Tax AT

Gold Hire Charges Paid to Directors Deemed Valid Business Expense When More Economical Than Bank Loans
April 3, 2025 Case Laws Income Tax AT

Italian Company's Transfer Pricing Study Prevails: No Additional Income Attribution to Indian PE Required
April 3, 2025 Case Laws Income Tax AT

Independent Agent Earning 77.60% Revenue from Other Parties Cannot Be Considered Dependent Agent PE Under Tax Law
April 3, 2025 Case Laws Income Tax AT

Penalties under Sections 271(1)(c) and 270A deleted for taxpayer who claimed software distribution receipts weren't taxable in India
April 3, 2025 Case Laws Income Tax AT

Annual Let-Out Value of Vacant Commercial Mall Units Determined as "Nil" Under Section 23(1)(c)
April 3, 2025 Case Laws Income Tax AT

Biotech Company Wins Tax Relief on ESOP Expenses, Clinical Trial Costs, and CSR Expenditure Under Section 80G
April 3, 2025 Case Laws Income Tax AT

Debt Forgiveness Under Settlement Agreement Cannot Be Taxed Under Section 28(iv) As It Constitutes Monetary Benefit
April 3, 2025 Case Laws Income Tax AT

Tax Exemption Granted Under Section 54 Despite Initial Claim Under Section 54F for Property Leased to Bank
April 3, 2025 Case Laws Income Tax AT

Tribunal Sets Aside Transfer Pricing Adjustments for Royalty Payments, Suggests 5.20% ALP Rate Using External CUP Method
April 3, 2025 Case Laws Income Tax AT

Compensation for Terminated Merchandising Rights Not Taxable Income Under Section 28(ii)(b) as Recipient Not a Managing Agency
April 3, 2025 Case Laws Income Tax AT

Depreciation Error Corrected: Tax Audit Report Figure of Rs. 89,96,72,987 Prevails Over ITR Amount
April 3, 2025 Case Laws Income Tax AT

Penalty Under Section 271(1)(c) Quashed Due to Vague Show Cause Notice Failing to Specify Nature of Default
April 3, 2025 Case Laws Benami Property AT

Benami Transactions: Bullion Companies' Appeal Dismissed While Abettors' Property Attachments Set Aside Under Section 53
April 3, 2025 Case Laws Customs HC

Detention of Personal Jewelry Ruled Illegal as Customs Failed to Issue Show Cause Notice Under Section 110
April 3, 2025 Case Laws Customs HC

Government's Rejection of Anti-Dumping Duty Recommendations Unchallenged as Domestic Industries Withdraw Support
April 3, 2025 Case Laws Customs HC

Styrene Butadiene Rubber Import Appeal Dismissed as Domestic Industry Withdraws Anti-Dumping Duty Request
April 3, 2025 Case Laws Customs AT

Gold Seizure Overturned as Revenue Failed to Prove Foreign Origin While Appellant Provided Legitimate Purchase Invoices
April 3, 2025 Case Laws Customs AT

Foreign Liquors and Goods Confiscation Under Customs Act Reversed Following Previous Decision for Co-accused Under Section 123
April 3, 2025 Case Laws Customs AT

Anti-Dumping Duty Upheld on Recovered Solvent Cleared Without Proper Payment Under Section 9A(2A) of Customs Tariff Act
April 3, 2025 Case Laws Customs AT

Printer Exempted from Customs Act Penalties for EPCG License Violations Due to Small-Scale Status and Good Faith
April 3, 2025 Case Laws Companies Law HC

Unregistered sale agreement deemed invalid as transferee failed to pay stamp duty and register document
April 3, 2025 Case Laws Money Laundering AT

Appellant's Challenge to PMLA Investigation Dismissed Despite 9-Year Delay in Predicate Offence Charge Sheet
April 3, 2025 Case Laws Service Tax AT

Liquidated Damages and Late Payment Charges Not Subject to Service Tax Under Section 66E(e)
April 3, 2025 Case Laws Indian Laws SC

Land Acquisition Compensation: Supreme Court Awards 6% Interest Under Section 34 CPC for Delayed Payment
April 3, 2025 Case Laws Income Tax AT

Premium Paid on Redemption of Optionally Fully Convertible Debentures Qualifies as Deductible Revenue Expenditure
April 3, 2025 Case Laws Indian Laws SC

High Court Wrongly Quashed Disproportionate Assets Case After Discharge Applications Were Already Dismissed Under Section 482 Cr.P.C.
April 2, 2025 Circulars IBC

Insolvency Professionals Must Use Baanknet Platform for Liquidation Sales After April 2025 Under Section 196(1)
April 2, 2025 Circulars SEBI

SEBI Extends Timeline for Retail Algorithmic Trading Standards to August 1, 2025 Following Industry Consultation
April 2, 2025 Case Laws GST HC

GST Orders Uploaded Without Proper Service Violate Natural Justice, Court Remands Case Under Section 73
April 2, 2025 Case Laws GST HC

GST Time Extension During COVID-19: Court Defers Ruling on Section 168A Constitutionality Pending Supreme Court Decision
April 2, 2025 Case Laws GST DSC

Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud through 12 fake firms and fraudulent ITC claims.
April 2, 2025 Case Laws Income Tax HC

Lufthansa Wins Challenge Against Withholding Tax Rate Change Under India-Germany DTAA Article 8
April 2, 2025 Case Laws Income Tax AT

Section 54F Deduction Denied: Timing of House Purchase and Construction Must Meet Strict Statutory Requirements
April 2, 2025 Case Laws Income Tax AT

Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable Under Section 56(2)(x)
April 2, 2025 Case Laws Income Tax AT

Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domestic PLR, Not LIBOR Plus Basis Points
April 2, 2025 Case Laws Income Tax AT

Assessee in Power Business Denied Enhanced 35% Depreciation Under Section 32(1)(iia) Proviso

12

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Latest Circulars

F: Ginned Cotton Not Eligible for GST Exemption as "Agricultural Produce"...

F: Company Faces Time-Barred ITC Claims for Unpaid RCM Liability on Impor...

F: GST Input Tax Credit Lost Forever When GSTR-3B Filed After September D...

F: Legality of Trading US Options from India Using Foreign-Earned Funds: ...

F: Appeal Filed 29 Days Late Dismissed Without Condonation Application, C...

A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...

A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...

A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...

A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...

A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...

A: Managing Currency and Foreign Exchange Risks in International Trade: H...

A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...

A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...

A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...

A: China's Reforestation Success: Key Lessons for India in Combating Dese...

A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...

H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...

H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...

H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...

H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...

H: GST Taxpayer Granted Two Weeks to File Rectification Application Under...

H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...

H: Property Acquisition Deemed Complete Upon Full Payment, Not Registrati...