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Highlights / Annotations / Catch Notes For 2025

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Showing 101 to 150 of 3077 Records

1 234 5 6 7........ 62

April 14, 2025 Case Laws Income Tax AT

Loan Disbursement Through Co-Applicants Not a Deemed Dividend Under Section 2(22)(e) of Income Tax Act
April 14, 2025 Case Laws Income Tax AT

Tax Assessment Invalidated: Procedural Flaws and Improper Approval Render Order Void, Protecting Legitimate Business Stock Transactions
April 14, 2025 Case Laws Income Tax AT

Transfer Pricing Dispute: AO Must Implement DRP Directive on Arm's Length Price Adjustment Under Section 92C(1)
April 14, 2025 Case Laws Income Tax AT

Computational Errors in Tax Assessment Do Not Constitute Underreported Income, Tribunal Clarifies Section 270A Penalty Provisions
April 14, 2025 Case Laws Income Tax AT

Tax Exemption Upheld: Assessee Wins on Long-Term Capital Gains, Share Sale Proceeds, and Family Loan Documentation
April 14, 2025 Case Laws GST HC

High Court Validates Retrospective ITC Extension, Allowing Tax Credit Claims Beyond Original Statutory Deadlines Under Section 16(4)
April 14, 2025 Case Laws GST HC

GST Rate Dispute Resolved: Contractual Interpretation Favors Full Reimbursement Under Unexpected Tax Changes
April 14, 2025 Case Laws GST HC

Legal Heir Seeks GST Refund Recovery After Department's Prolonged Delay in Implementing Prior Judicial Directive
April 14, 2025 Case Laws GST HC

Protective Sealing of Godown Preserves Stakeholder Interests During GST Registration Cancellation Review Process
April 14, 2025 Case Laws GST HC

Tax Credit Rectification Requires Fair Hearing: Administrative Order Invalidated Due to Lack of Personal Opportunity to Present Case
April 14, 2025 Case Laws GST HC

Tax Dispute Resolution: ITC Misstatement Requires 10% Deposit, Appeal Rights Preserved Under Conditional Order
April 14, 2025 Case Laws GST HC

Procedural Fairness Prevails: Petitioner Granted Opportunity to Respond to Show Cause Notice, Ensuring Right to Be Heard
April 14, 2025 Case Laws Customs SC

Supreme Court Upholds Customs Act Section 124 Notice, Orders DGFT Review of Pharmaceutical Raw Materials Export Case
April 14, 2025 Case Laws Customs HC

Provisional Customs Attachment Limited to One Year, Automatic Termination Confirmed After Statutory Period Expires
April 14, 2025 Case Laws Customs HC

Customs Penalty Upheld: Mandatory Pre-Deposit Rule Stands Firm Under Section 129E with No Exemption for Financial Constraints
April 14, 2025 Case Laws Customs HC

Importer Found Guilty of Customs Duty Evasion by Lending IEC and Collaborating in Fraudulent Import Transactions
April 14, 2025 Case Laws Customs AT

Export Document Case: Intermediary Cleared of Fraud Charges Due to Lack of Direct Evidence in Customs Proceedings
April 14, 2025 Case Laws Customs AT

Customs Proceeding Overturned: Section 155 Violation Exposes Critical Procedural Safeguards in Administrative Review
April 14, 2025 Case Laws Customs AT

Windshield Glass Import Classification: Toughened Glass Defined as Independent Product, Not Exclusive Motor Vehicle Component
April 14, 2025 Case Laws Customs AT

Customs Exemption Claim Upheld: Section 149 Enables Retroactive Amendment of Import Entry Benefits Under Notification 30/2004-CE
April 14, 2025 Case Laws Companies Law AT

NCLAT Rejects Appeal Against Procedural Order, Upholds Submission Recording Without Diluting Party Rights Under Rule
April 14, 2025 Case Laws IBC HC

Creditor's Failure to File Claim During Insolvency Resolution Leads to Debt Extinguishment Under IBC Sections 13, 30, and 31
April 14, 2025 Case Laws Money Laundering SC

Supreme Court Clarifies Property Attachment Rules Under PMLA Section 8(3), Upholding Broader Investigative Powers in Money Laundering Cases
April 14, 2025 Case Laws Money Laundering HC

Arrest Procedures: Judicial Proximity Defined as Jurisdictional Magistrate Access Within 24-Hour Constitutional Window
April 14, 2025 Case Laws Money Laundering AT

Company Officials Orchestrate Massive Financial Fraud, Manipulate Stock Exchange Through Deliberate Conspiracy Scheme Under Section 420 IPC
April 14, 2025 Case Laws Money Laundering AT

Bankruptcy Moratorium Does Not Block Property Attachment Under Prevention of Money Laundering Act Enforcement
April 14, 2025 Case Laws Indian Laws HC

Cheque Bounce Case: Signature Admission Triggers Statutory Presumptions, Accused Fails to Rebut Evidence Under NI Act
April 14, 2025 Case Laws Indian Laws HC

Cheque Dishonor Case: Statutory Presumptions Upheld, Accused Fails to Rebut Evidence Under Sections 118 and 139
April 12, 2025 Case Laws Indian Laws HC

Sale Certificate from Public E-Auction Triggers Lower 5% Stamp Duty Under Article 23, HC Quashes Enhanced Duty Demand
April 12, 2025 Circulars SEBI

Comprehensive Investment Strategy Framework Mandates Transparent Disclosures for Mutual Fund Offerings Under SEBI Guidelines
April 12, 2025 Circulars Customs

Risk Management System Empowers Customs Officers to Balance Trade Facilitation with Strategic Compliance and Targeted Interventions
April 12, 2025 Circulars Customs

Customs Cargo Management Protocols Establish Strict Guidelines for Detention, Seizure, and Preservation of Unclaimed Shipments
April 12, 2025 Case Laws GST HC

Tax Credit Challenge Dismissed: Procedural Fairness Confirmed, Petitioner Directed to Pursue Statutory Remedies Under Section 107
April 12, 2025 Case Laws GST HC

Procedural Fairness Prevails: Hearing Notice Violation Leads to Order Quashing and Remand for Proper Consideration under GST Act Section 75(4)
April 12, 2025 Case Laws GST HC

Multiple Show Cause Notices Challenged: Final Assessment Orders Suspended Pending Comprehensive Judicial Review of Overlapping Tax Periods
April 12, 2025 Case Laws Income Tax HC

Assets Depreciation Allowed: Tax Adjustment Upheld for Amalgamated Company Under Section 72A Despite Lack of Central Govt Approval
April 12, 2025 Case Laws Income Tax AT

Tax Notice Invalidated: Procedural Error Leads to Quashing of Assessment Order Under Section 143(2)
April 12, 2025 Case Laws Income Tax AT

Digital Evidence Without Proper Certification Rendered Inadmissible, Tax Additions Quashed Under Section 65B of Evidence Act
April 12, 2025 Case Laws IBC AT

Preference Shares Not Debt: NCLAT Blocks Insolvency Proceedings for Undeclared Dividends and Unredeemed Capital
April 12, 2025 Case Laws Law of Competition HC

Regulatory Body Must Establish Prima Facie Evidence of Anti-Competitive Practices Before Initiating Formal Investigation Under Section 26(1)
April 12, 2025 Case Laws Money Laundering HC

Bail Granted in Electromagnetic Flow Meter Tender Case: Prolonged Detention Challenged Under Article 21, PMLA Section 45(1)(ii) Conditions Met
April 12, 2025 Case Laws Service Tax HC

Scheme Declaration Invalidated: Deliberate Tax Misreporting Leads to Rejection of Legacy Dispute Resolution Benefits
April 12, 2025 Case Laws Income Tax HC

High Court Overturns Tax Tribunal's Decision, Mandates Comprehensive Review of Additional Evidence Under Rule 29
April 12, 2025 Case Laws Income Tax AT

Tribunal Quashes Tax Penalty, Finds No Intentional Concealment in Expense Disallowance Dispute
April 12, 2025 Case Laws Income Tax AT

Tax Exemption for Housing Development Authorities Upheld: Statutory Bodies Qualify as Public Utility Entities Under Section 11
April 12, 2025 Case Laws Income Tax AT

Taxpayer Wins Partial Relief in Unaccounted Cash Receipts Case, Tribunal Allows 60% Expenditure and Deletes Deemed Dividend Addition
April 12, 2025 Case Laws Customs AT

Royalty Payments Excluded from Import Goods' Assessable Value Under Rule 10(1)(c) Conditions
April 12, 2025 Case Laws Customs DSC

Gold Smuggling Suspect Denied Bail: Lawful Search Confirms Economic Crime Severity Under Customs Act Provisions
April 12, 2025 Case Laws Income Tax HC

Pandemic Disruptions Justify Audit Report Filing Delay, Relief Granted Under Extraordinary Circumstances
April 12, 2025 Case Laws Income Tax AT

Tax Surcharge for Private Discretionary Trusts Calculated Using Graduated Rates, Not Uniform Maximum Marginal Rate

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F: Service Tax Demand: Procedural Technicalities Cannot Override Substant...

F: Used Goods Sales Under Rule 32: Margin Scheme Allows Resale Without In...

F: Unregistered Business Address on Invoice Does Not Automatically Disqua...

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H: Dholera Customs Airport Expansion Enables Enhanced International Trade...

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F: Business Inventory Destroyed by Fire: Accounting for Rs. 293,000 Insur...

N: Tax Refund and Appeal Procedures Streamlined Under Revised GST Rules, ...

T: Tax Breaks for Innovative Startups: 100% Profit Deduction for 3 Years ...

T: Tax Incentives Secured: SEZ Developers Retain 100% Profit Deductions U...

T: Tax Deduction Continuity: Clause 138 Preserves Existing Infrastructure...

T: Political Contribution Tax Deductions Expanded: New Rules Promote Tran...

T: Corporate Political Contributions Now Tax-Deductible: Non-Cash Donatio...

T: Proposed Tax Bill Narrows Research Donation Deductions, Tightens Repor...

T: Tax Deduction Reforms Strengthen Nonprofit Accountability with Compreh...

A: Government Contract Cancellation Allows Judicial Remedy for Subcontrac...

F: Corporate Name Change Impacts Tax Deduction: Merger Complications Requ...

H: Territorial Jurisdiction Denied: Petitioner Directed to Refile in Appr...

H: Gold Import Violation: Seizure Upheld as Court Rejects Fine Option and...

H: Club Membership Services Face New Tax Liability as Mutuality Principle...

A: GST Law Introduces Consent-Driven Data Sharing Mechanism for Registere...

A: Tax Exemption for Resident Welfare Associations: CGST Act Sections Str...

A: Taxation Assessment Invalidated Due to Lack of Proper Personal Hearing...

A: Forest Sustainability Certification Drives Eco-Friendly Practices, Bal...

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A: Loud Motorcycle Exhaust Mods Breach Noise Regulations, Pose Public Hea...