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Highlights / Annotations / Catch Notes For 2025

Home Highlights Year 2025

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Showing 1 to 50 of 155 Records

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January 4, 2025 Circulars FEMA

Government Warns Non-Profit Associations: Promptly Respond to Queries, Provide Complete Info for FCRA Applications.
January 4, 2025 Circulars FEMA

Validity of FCRA registration certificates extended for certain entities.
January 4, 2025 Circulars FEMA

NGO can transfer tax refund from non-FCRA to FCRA account without violating foreign contribution law.
January 4, 2025 Circulars DGFT

Export obligation periods extended for imports of coconut oil, spices for value addition.
January 4, 2025 Circulars DGFT

An official procedure exists for stakeholders to provide feedback on India's Foreign Trade Policy.
January 4, 2025 Notifications FEMA

Unspent Admin Expenses Can Be Carried Forward Under Amended Foreign Contribution Rules for NGOs.
January 4, 2025 Notifications Income Tax

Buyer exempted from TDS on purchase of goods from IFSC Unit seller availing tax holiday.
January 4, 2025 Notifications Income Tax

Payments to National Credit Guarantee Fund Exempt from Income Tax Deduction u/s 197A.
January 4, 2025 Case Laws GST HC

Arbitrary GST Registration Cancellation Without Proper Notice Violates Natural Justice, HC Rules.
January 4, 2025 Case Laws GST HC

Unreasoned refusal of adjournment for contentious hearings quashed by HC; procedural fairness upheld.
January 4, 2025 Case Laws GST HC

Petition challenging adjudication order dismissed; statutory appeal remedy available to examine natural justice claim.
January 4, 2025 Case Laws GST HC

Unfair Order Blocking Electronic Credit Ledger Quashed for Lack of Valid Reasons and Procedural Lapses.
January 4, 2025 Case Laws GST HC

Interim relief granted against final order by tax authorities over alleged invoice suppression.
January 4, 2025 Case Laws GST HC

Cancellation of GST registration upheld for non-compliance on change of principal place of business, but opportunity granted for fresh application.
January 4, 2025 Case Laws Income Tax HC

Petitioner's Challan Typo Corrected by Tax Officer, Refund Released Despite Higher Authority's Silence.
January 4, 2025 Case Laws Income Tax HC

Taxpayer's Refund Claim Delayed Due to Jurisdictional Issues and COVID-19, High Court Allows Consideration on Merits.
January 4, 2025 Case Laws Income Tax HC

Authorities Failed to Provide Reasoned Orders on Stay and Review Applications, Matter Remanded.
January 4, 2025 Case Laws Income Tax AT

Reasonable cause for delay in tax audit compliance exempts penalty: ITAT allows assessee's appeal.
January 4, 2025 Case Laws Income Tax AT

Unexplained investments taxed u/ss 56 and 69; ITAT directs PCIT for further inquiry.
January 4, 2025 Case Laws Income Tax AT

Income concealed can be reassessed under 147 despite search assessment under 153C.
January 4, 2025 Case Laws Income Tax AT

Consolidated satisfaction note for multiple years invalidates assessment u/s 153C; separate notes required.
January 4, 2025 Case Laws Income Tax AT

Trusts/partnerships receiving money sans consideration from settlors, treated as taxable income under Sec 56(2)(x).
January 4, 2025 Case Laws Income Tax AT

Agriculturist's bona fide belief exempted cash sale of ancestral farm land from 269SS restrictions despite disclosure.
January 4, 2025 Case Laws Customs HC

Customs agent cleared of wrongdoing in mis-declaration case due to lack of evidence.
January 4, 2025 Case Laws Customs AT

Customs can't deny EPCG license benefits based on export obligation if DGFT doesn't revoke discharge certificate first.
January 4, 2025 Case Laws Customs AT

Arms import exemption misused? CESTAT allows sale to affiliated bodies after import duty-free.
January 4, 2025 Case Laws Customs AT

Goods confiscated for non-compliance with labelling rules; CESTAT reduces penalties.
January 4, 2025 Case Laws Companies Law HC

Corporate Insolvency: Apex Court Denies Transfer to NCLT After Irreversible Winding-Up Proceedings.
January 4, 2025 Case Laws IBC AT

Belated claim inadmissible in insolvency proceedings; RP bound by statutory timelines.
January 4, 2025 Case Laws IBC AT

Corporate Debtor's Revised Resolution Plan Rejected After Intangible Asset Valuation; NCLAT Upholds CoC's Discretion.
January 4, 2025 Case Laws IBC AT

Defaulting Principal Borrower Triggers Personal Guarantor's Liability; Bank Authorized to Invoke Guarantee.
January 4, 2025 Case Laws Service Tax HC

Pre-deposit under Sabka Vishwas Scheme adjustable against liability, excess can be adjusted against future dues.
January 4, 2025 Case Laws Service Tax AT

Developers entitled to refund of service tax paid for authorized SEZ operations, overruling technical objections.
January 4, 2025 Case Laws Service Tax AT

Service Tax: Reimbursement Not Consideration, Debit Note CENVAT Credit Allowed, No Deliberate Tax Evasion.
January 4, 2025 Case Laws Central Excise AT

Railway Locomotive Parts Misclassification Not Equal to Misdeclaration, Penalties Set Aside.
January 4, 2025 Case Laws Indian Laws HC

Failure to rebut presumptions under NI Act leads to setting aside acquittal in cheque bounce case.
January 3, 2025 Circulars Customs

Shipping Lines Can Now Apply Online for Advance Port Clearance, Manual Process Continues Till Year-End.
January 3, 2025 Circulars Customs

LED Chips Import: Proper Self-Classification Key to Avoid Queries, Delays - Provide Complete Technical Documents.
January 3, 2025 Circulars Customs

Eligible AEO Clients Get Automated Duty Release from 2025, Cutting Customs Delays for Compliant Trade.
January 3, 2025 Notifications Income Tax

Payments to National Credit Guarantee Trustee Company Limited Exempted from Income Tax Deduction.
January 3, 2025 Notifications DGFT

Stakeholder Consultation Added to India's Foreign Trade Policy for Policy Changes.
January 3, 2025 Case Laws GST HC

Improper service of show cause notices & order violates natural justice; 25% tax deposit required within 2 weeks.
January 3, 2025 Case Laws GST HC

Bombay HC sets aside tax order, grants petitioner time to pay Rs. 1 crore and file reply; orders tax authority to reassess after fair hearing.
January 3, 2025 Case Laws GST HC

Petitioner's reply to be considered before initiating tax recovery proceedings under GST Act.
January 3, 2025 Case Laws GST HC

Chewing tobacco products classified under higher GST slab, manufacturers' plea rejected.
January 3, 2025 Case Laws Income Tax HC

Nonprofit organization's activities deemed charitable for public good, not commercial.
January 3, 2025 Case Laws Income Tax AT

Taxman's 'Belief' to Reopen Case Rejected for Vagueness, Lack of Specific Details on Alleged Tax Evasion.
January 3, 2025 Case Laws Income Tax AT

Cash deposits during demonetization cannot be treated as unexplained income based on mere assumption of inflated sales.
January 3, 2025 Case Laws Income Tax AT

Electricity Transfer Pricing: ITAT Upholds Rs. 4 Per Unit as Arm's Length for Thermal Unit to Washeries Division.
January 3, 2025 Case Laws Income Tax AT

Tax deduction liability on infrastructure charges paid to HUDA cannot be reopened when issue pending at CIT(A) level.

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F: Clarification Sought on E-Invoicing Applicability for Casual Taxable P...

H: Government Warns Non-Profit Associations: Promptly Respond to Queries,...

H: Validity of FCRA registration certificates extended for certain entities.

H: NGO can transfer tax refund from non-FCRA to FCRA account without viol...

H: Export obligation periods extended for imports of coconut oil, spices ...

H: An official procedure exists for stakeholders to provide feedback on I...

H: Unspent Admin Expenses Can Be Carried Forward Under Amended Foreign Co...

H: Buyer exempted from TDS on purchase of goods from IFSC Unit seller ava...

H: Payments to National Credit Guarantee Fund Exempt from Income Tax Dedu...

A: Supreme Court Dismisses State's Appeal Due to Unexplained 1788-Day Del...

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A: State Authorities Barred from Issuing GST Notices if Central Proceedin...

A: GST Council Clarifies Voucher Taxability: Commissions Taxed, Breakage ...

N: India Approves Export of 200,000 Metric Tons of Wheat to Nepal via Nat...

N: Karnataka State Horticulture Development Agency Gains Income Tax Exemp...

N: Government Grants Tax Exemption to Rabindra Setu Commissioners for Spe...

H: Arbitrary GST Registration Cancellation Without Proper Notice Violates...

H: Unreasoned refusal of adjournment for contentious hearings quashed by ...

H: Petition challenging adjudication order dismissed; statutory appeal re...

H: Unfair Order Blocking Electronic Credit Ledger Quashed for Lack of Val...

H: Interim relief granted against final order by tax authorities over all...

H: Cancellation of GST registration upheld for non-compliance on change o...

H: Petitioner's Challan Typo Corrected by Tax Officer, Refund Released De...

A: Indian Economy Rebounds: GDP Growth at 6.8% in Q3 FY 2024-25, GST Chan...