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Highlights / Annotations / Catch Notes For 2025

Home Highlights Year 2025

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Showing 1151 to 1200 of 3417 Records

1 ....20 21 22 232425 26 27 28........ 69

March 21, 2025 Case Laws GST HC

Input Tax Credit Claims Valid Under Section 16(5) Despite Section 16(4) Limitations in CGST Act
March 21, 2025 Case Laws GST HC

Input Tax Credit Claims Protected by Retrospective Amendment to Section 16(5) of CGST Act Despite Time Limitations
March 21, 2025 Case Laws Income Tax HC

Income Tax Department Ordered to Process Long-Delayed Refunds by April 2025 or Face 6% Interest Penalties Recoverable from Officers
March 21, 2025 Case Laws Income Tax HC

Income Tax Reassessment Notices Quashed: AO Failed to Apply Independent Mind When Evaluating Investigation Wing's Report Under Section 147
March 21, 2025 Case Laws Income Tax HC

Penalty Under Section 271(1)(c) Requires No Proof of Willful Concealment, Clarifies Court
March 21, 2025 Case Laws Income Tax HC

Delay in Filing Corrected Tax Return Should Be Condoned When Error Is Merely Presentational Under Section 119(2)(b)
March 21, 2025 Case Laws Income Tax HC

Dismissal of Review Petition: No Grounds Found as Original Order Based on Counsel's Concession and Supreme Court Precedent (15)
March 21, 2025 Case Laws Income Tax HC

Machinery replacement costs deemed revenue expenditure; fly ash silos qualify for 100% depreciation as pollution control equipment
March 21, 2025 Case Laws Income Tax AT

Deposits Interest Linked to Plant Setup Not Taxable as "Other Sources"; Share Premium Under s. 56(2)(viib) Properly Valued
March 21, 2025 Case Laws Income Tax AT

Penalty Order Under Section 271D Invalid as Time-Barred, Exceeding Six-Month Limitation Period Under Section 275(1)(c)
March 21, 2025 Case Laws Income Tax AT

Retirement Leave Encashment Exemption Under Section 10(10AA) Allowed Within Revised Rs. 25 Lakh Limit
March 21, 2025 Case Laws Income Tax AT

Settlement Deeds Between Brothers Constitute Family Arrangement, Not Taxable Transfer Under Section 2(47) of Income Tax Act
March 21, 2025 Case Laws Income Tax AT

Tribunal Rejects Transfer Pricing Adjustment for AMP Expenses as Tax Authorities Failed to Prove Foreign Brand Benefit
March 21, 2025 Case Laws Income Tax AT

Adjustments Under Section 143(1) Can Be Challenged When Merged Into Assessment Order Under Section 143(3) r/w/s 144B
March 21, 2025 Case Laws Income Tax AT

Bareboat Dredger Hire Charges Not "Royalty" Under India-Netherlands DTAA Article 12; No Permanent Establishment in India
March 21, 2025 Case Laws Income Tax AT

Foreign Assets Disclosed in Revised Return After Search Action Sufficient to Avoid Penalty Under Section 43 of Black Money Act
March 21, 2025 Case Laws Customs HC

Customs Dispute: Court Reduces Security Requirements for Imported Roasted Areca Nuts Classification Under Heading 2008 vs 080280
March 21, 2025 Case Laws Customs AT

Customs Duty Demand Overturned for 17 Entries Where No Samples Were Drawn Under Section 114AA
March 21, 2025 Case Laws Customs AT

Customs Valuation Rules Must Follow Section 14 Procedures: CESTAT Overturns Order for Bypassing Two-Step Verification
March 21, 2025 Case Laws IBC AT

Staying "Further Steps" in CIRP Doesn't Restore Management to Suspended Board Under Section 17 of IBC
March 21, 2025 Case Laws IBC AT

Resolution Plan Must Pay Dissenting Financial Creditors Their Liquidation Value Upfront Before Payments to Assenting Creditors
March 21, 2025 Case Laws Service Tax AT

Doctrine of Mutuality Protects Club Activities from Service Tax; Intellectual Property Classification Fails Without Legal Protection
March 21, 2025 Case Laws Central Excise AT

Excise Duty Not Applicable on Ziking (Slag): Involuntary By-products Not Taxable as Goods
March 21, 2025 Case Laws Central Excise AT

Excise Duty: Inter-connected Undertakings Not "Related Persons" Under Section 4(3) Without Specific Determination
March 21, 2025 Case Laws VAT / Sales Tax HC

Absolute Tax Exemption Under CST Act Remains Valid Despite Later C-Form Requirement Under Section 8(5)
March 21, 2025 Case Laws Income Tax HC

Income Tax Reference Under Section 92CA Quashed Due to Violation of Natural Justice Principles
March 21, 2025 Case Laws Income Tax HC

Principal Commissioner's Transfer of Income Tax Case Under Section 127 Upheld Despite Procedural Objections
March 21, 2025 Case Laws Income Tax AT

Capital Gains from Rights Entitlement Sales Exempt Under Article 13(6) of India-Ireland DTAA
March 21, 2025 Case Laws Income Tax AT

Assessing Officer Cannot Make Additions Outside Limited Scrutiny Scope Without PCIT Permission for Section 2(22)(e) Deemed Dividend
March 21, 2025 Case Laws Income Tax AT

Additions for Bogus Electricity Pole Installation Charges and Cash in Locker Deleted by CIT(A), Decision Upheld
March 21, 2025 Case Laws Income Tax AT

Improper Aggregation of International Transactions for Transfer Pricing Analysis Rejected Under Rule 10D
March 20, 2025 Circulars SEBI

SEBI Reduces Minimum Application Size for Zero Coupon Zero Principal Instruments on Social Stock Exchange from 10,000 to 1,000
March 20, 2025 Circulars SEBI

SEBI Mandates DigiLocker Integration for AMCs and KRAs to Reduce Unclaimed Assets Starting April 2025
March 20, 2025 Circulars GST - States

GST Rates Clarified: 5% on Pepper, Exemptions for Farmers, Different Rates for Popcorn Types
March 20, 2025 Circulars GST - States

Late Fees for Delayed GST Annual Returns Apply Until Both GSTR-9 and GSTR-9C Are Filed Under Section 47(2)
March 20, 2025 Circulars GST - States

Goa adopts Finance Ministry's Circular 245 clarifying GST exemptions for loan penalties and payment aggregators
March 20, 2025 Circulars GST - States

GST Exemption on Insurance Premium Sharing and Reinsurance Services Under Schedule III Amendment
March 20, 2025 Notifications Customs

Anti-Dumping Duties Imposed on Chinese Ferrite Cores Under Tariff Item 8505 11 10 Following Material Injury to Domestic Industry
March 20, 2025 Notifications Customs

Customs Rules Amended: "Certificate" Replaced with "Proof" in Rules of Origin Documentation for Trade Agreements
March 20, 2025 Notifications Income Tax

Delhi Government's Additional Chief Secretary (IT) Authorized to Access Tax Information for Social Welfare Schemes Under Section 138
March 20, 2025 Notifications DGFT

Indian Potash Limited's State Trading Enterprise status for urea imports extended until March 31, 2026
March 20, 2025 Case Laws GST HC

Input Tax Credit Refund for Export Services Without Tax Payment Awaits Authority Review
March 20, 2025 Case Laws GST HC

Denial of Input Tax Credit Overturned as Section 16(5) Extends Time Limit for Claims from FY 2017-18 to 2020-21
March 20, 2025 Case Laws GST HC

Adjudication Order Upheld After Petitioner Repeatedly Failed to Respond Despite Multiple Hearing Notices Sent by Post and Email
March 20, 2025 Case Laws GST HC

Authorities Directed to Consider GST Non-Payment Allegations and Issue Speaking Order Within Two Weeks
March 20, 2025 Case Laws GST HC

Revenue Department's Order Set Aside: Petitioner Must Deposit 25% of Disputed Tax Amount Within Four Weeks
March 20, 2025 Case Laws Income Tax HC

Resale Price Method Appropriate for Solar Product Distributor, Warranty Reimbursements Constitute Separate Transactions
March 20, 2025 Case Laws Income Tax HC

Delay of 597 Days in Filing Appeal Under Section 246A Condoned When Order Sent to Inactive Email Address
March 20, 2025 Case Laws Income Tax HC

Share Capital Investments Validated: Assessee Successfully Proves Identity, Creditworthiness, and Genuineness Under Section 68
March 20, 2025 Case Laws Income Tax HC

Insufficient Time to Respond to Show Cause Notice Leads to Quashing of Assessment and Penalty Orders Under s143(3), s270A, and s271AAD(1)(i)

1 ....20 21 22 232425 26 27 28........ 69

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H: Simplified GST Guidelines: Pepper, Raisins, Popcorn, Concrete Blocks, ...

H: GST Clarifications: Loan Penalties, Payment Aggregators, R&D Services,...

C: ESG Rating Providers Must Comply with New SEBI Guidelines on Disclosur...

T: Foreign Investors Get Tax Boost: 10% Income, 12.5% Capital Gains on Mu...

H: Late Fee Clarification for GSTR-9C: Mandatory Annual Return Filing Pen...

H: SEBI Requires Trading Members to Collect Full Margins Upfront Before S...

H: Legal Clarity on WBGST Act Section 128A: Tax Payment Eligibility and D...

H: Border Crossing Suspended After Terrorist Attack, Strict Security Meas...

H: Tax Officials Arrested for Alleged Bribery and Manipulation of High-Va...

H: India's Economic Blueprint: Navigating Growth, Reform, and Global Comp...

T: Provident Fund Tax Exemption Clarified: Retrospective Calculation Mech...

T: Clause 207 Revolutionizes Non-Resident Taxation with Streamlined Rates...

T: Tax Investigators Can Now Impose 60% Flat Rate on Undisclosed Income U...

F: Taxpayers Can Manually Claim Missed TDS Credits via Section 199, Suppo...

F: Language Translation Services: TDS Applicability Under Section 194C Cl...

F: Social Media Influencers Face New Tax Rules: TDS Applies to Monetary P...

F: Content Writing Services Taxed Under Section 194J: 10% TDS Applies for...

F: Dubbing Services Trigger 10% TDS Under Section 194J for Professional T...

F: Taxpayers Navigate Uncertain Legal Terrain for GST Payments Under Prot...

F: Censor Certification Charges Qualify for 10% TDS Under Section 194J fo...

F: Professional Creative Services Trigger TDS Under Section 194J with 10%...

F: Vendor Branding Services Trigger TDS Obligations Under Section 194C wi...

T: Equity Investments Face New 12.5% Capital Gains Tax Above 1,25,000 Thr...

T: Long-Term Capital Gains Tax Slashed to 12.5%, Simplifying Asset Taxati...

T: Capital Gains Tax Hike: New 20% Rate for Securities Transactions Impac...

A: One-Person Companies Must Submit Annual AOC-4 and MGT-7 Forms to Ensur...

A: Benami Property Act Empowers Authorities to Seize and Vest Undisclosed...

A: GST Registration Simplified: Streamlined Processes, Clear Timelines, R...

A: Gaming Tax Powers Clash: State Sovereignty Trumps Central Levy in Land...

A: Shrimp Exporters Face Economic Pressure as 26% Tariff Triggers Renegot...