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Highlights / Annotations / Catch Notes For 2025

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Showing 1201 to 1250 of 3417 Records

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March 20, 2025 Case Laws Income Tax AT

Rights Entitlement Constitutes Separate Asset from Shares under India-Ireland DTAA, Gains Taxable Only in Resident State
March 20, 2025 Case Laws Income Tax AT

Interest Expenses Under Section 57(iii) Allowed as Taxpayer Established Nexus Between Borrowed Funds and Income-Earning Investments
March 20, 2025 Case Laws Income Tax AT

Additions Under Section 69C Cannot Be Based Solely on Seized Diary Entries Without Corroborative Evidence
March 20, 2025 Case Laws Income Tax AT

Sale Consideration for Property Upheld at Rs. 5.04 Crore, Rejecting Sham Transaction with Unauthorized Agent
March 20, 2025 Case Laws Income Tax AT

Travel Agent Using Computerized Reservation System Not an E-commerce Operator Under Section 194O
March 20, 2025 Case Laws Income Tax AT

Interest Expenses Allowed When Investment in Subsidiary's Debentures Serves Business Purpose of Acquiring Controlling Interest
March 20, 2025 Case Laws Income Tax AT

For Capital Gains, Holding Period Begins from Registered Allotment Agreement Date, Not Final Payment Date
March 20, 2025 Case Laws Income Tax AT

Fair Market Value Determination Set Aside: AO Must Refer to DVO After Proper Hearing; Interest on Substituted Loan Allowable Under Section 48
March 20, 2025 Case Laws Income Tax AT

Employee Who Spent 210 Days Abroad for Work and Job Hunting Qualifies as Non-Resident Under Section 6
March 20, 2025 Case Laws Income Tax AT

Taxpayer Allowed to Set Off Carried Forward Losses Against Current Year Profits Under Section 80
March 20, 2025 Case Laws Customs HC

Inordinate 35-Year Trial Delay Violates Article 21 Right to Speedy Trial, Proceedings Quashed
March 20, 2025 Case Laws Companies Law HC

Company Ordered to Refund $1 Million Investment with 12% Interest After Failing to Allot Shares Under Companies Act
March 20, 2025 Case Laws IBC AT

Section 7 Petition Not Time-Barred as Balance Sheet Acknowledgment Extends Limitation Period Despite 2015 Default
March 20, 2025 Case Laws IBC AT

Apartment Owners Association's Right to Take Over Maintenance from Corporate Debtor's Agency Upheld Under IBC Section 60(5)(c)
March 20, 2025 Case Laws IBC AT

Corporate Debtor's Projects to Continue Under IRP Supervision with Mandatory CIRP Expense Payments and Phased Salary Disbursements
March 20, 2025 Case Laws IBC AT

Resolution Plan Modifications Cannot Be Made After Deadline Despite Higher Financial Offer, CoC's Commercial Wisdom Prevails
March 20, 2025 Case Laws Law of Competition AT

Appeal Dismissed: Appellant Concealed Material Facts While Alleging Abuse of Dominant Position Under Sections 3(4) and 4
March 20, 2025 Case Laws Money Laundering HC

Court Quashes Money Laundering Case Under Section 3 PMLA as Surrendered Land Compensation Cannot Be "Proceeds of Crime"
March 20, 2025 Case Laws Service Tax AT

Government Entities Selling Plots at Commercial Rates Cannot Claim Service Tax Exemption Under Notification 25/2012-ST
March 20, 2025 Case Laws Service Tax AT

Free Diesel Provided to Service Provider Not Included in Taxable Value for Service Tax Computation
March 20, 2025 Case Laws VAT / Sales Tax HC

Central Sales Tax Exemption Remains Valid Without C-Forms for Prior Investments Under Section 8(5)
March 20, 2025 Case Laws Indian Laws SC

Jurisdiction of Indian Courts to Appoint Arbitrators Under Section 11(6) Despite Foreign Venue and Procedural Rules
March 19, 2025 Circulars IBC

Insolvency Professionals Must Disclose Carry Forward Tax Losses in Information Memorandums Under Amended CIRP Regulations
March 19, 2025 Circulars FEMA

Indian Rupee and Maldivian Rufiyaa Now Permitted for Bilateral Trade Settlements Under FEMA Regulations
March 19, 2025 Notifications Customs

Anti-Dumping Duty of $1,732 Per MT Imposed on Chinese Stainless Steel Vacuum Flasks Under Tariff Items 9617
March 19, 2025 Notifications Customs

Chinese Aluminum Foil Imports Face Provisional Anti-Dumping Duties Ranging from $619 to $873 Per Metric Ton
March 19, 2025 Case Laws GST HC

Assignment of Long-Term Leasehold Rights Not Subject to GST Under Section 9 of CGST Act
March 19, 2025 Case Laws GST HC

GST Proceedings Under Section 73 Not Time-Barred When Completed Before December 31 Deadline
March 19, 2025 Case Laws GST HC

Taxpayer Wins as Assessment Order Set Aside Due to Improper Service of Notice Under Section 169(1) of CGST Act
March 19, 2025 Case Laws Income Tax HC

Unexplained Cash Credits: Section 68 Requires Full Disclosure of Beneficiaries, Not Just Commission Amounts
March 19, 2025 Case Laws Income Tax HC

Assessment Order Challenge Fails: Court Rules Limitation Questions Require Full Trial, DIN Issue Subject to Supreme Court Stay
March 19, 2025 Case Laws Income Tax HC

Income Tax Assessment Order Challenge Fails Due to Limitation Issues and DIN Requirement Dispute
March 19, 2025 Case Laws Income Tax HC

Reassessment Proceedings Quashed Against Dissolved Partnership Firm Under Section 148A Due to Jurisdictional Error
March 19, 2025 Case Laws Income Tax AT

GIS Software License Charges from UK Company to Indian Associates Not Taxable as Technical Services Under DTAA
March 19, 2025 Case Laws Customs HC

Customs Act Section 65 Permissions Stayed: Court Allows Power Generation Equipment Installation While Requiring 15% Payment Retention
March 19, 2025 Case Laws Customs AT

Micromax Loses Rs. 54.27 Cr Customs Duty Refund Case for Failing to Seek Re-assessment Under Sec. 17
March 19, 2025 Case Laws Customs AT

Works Rolls Classified as Capital Goods Under CTH 8455 30 00, Eligible for Full SHIS Scrip Benefits
March 19, 2025 Case Laws SEBI HC

Securities Appellate Tribunal's Decision on 188-Day Filing Delay Upheld Under Section 15Z of SEBI Act
March 19, 2025 Case Laws Service Tax AT

Refund Claim for Erroneously Collected Service Tax on SIM Card Sales Valid Under Section 11B
March 19, 2025 Case Laws Money Laundering SC

Money Laundering Under PMLA Deemed a Continuing Offense When Proceeds of Crime Remain Concealed or Projected as Untainted
March 19, 2025 Case Laws Service Tax HC

Service Tax Burden Falls on Service Recipient: Railways Must Reimburse Contractor After 2012 Legal Regime Change
March 19, 2025 Case Laws Indian Laws SC

Dishonored Cheques Under Section 138 Cannot Proceed When Corporate Moratorium Exists Under IBC Section 14
March 19, 2025 Case Laws Indian Laws HC

Dishonor of Post-Dated Cheque: Partnership Firm Must Be Named Party Before Partners Can Face Section 138 Liability
March 19, 2025 Case Laws GST HC

Agricultural Produce Market Cess Collection Ruled Unconstitutional After GST Implementation Under CGST and AGST Acts 2017
March 19, 2025 Case Laws GST HC

Blocking of Electronic Credit Ledger Quashed: Rule 86A Procedural Requirements Not Met in GST Case
March 19, 2025 Case Laws Income Tax HC

Reopening Assessment Under Section 147 and Disallowance Under Section 37(1) Rejected Where Mining Operations Properly Reported
March 19, 2025 Case Laws Income Tax HC

Transfer Order Under Section 127 of Income Tax Act Upheld Despite Challenge to Reasoning and Jurisdiction
March 19, 2025 Case Laws Income Tax HC

Income Tax Exemption Denied to Trust as Entity Failed to Prove Existence Solely for Educational Purposes Under Section 10(23C)(vi)
March 19, 2025 Case Laws Income Tax AT

Fabrication Charges Not "Fees for Technical Services" Under Article 12(4)(a) of India-Singapore DTAA
March 19, 2025 Case Laws Income Tax AT

Failure to Issue Draft Assessment Order Under Section 144C(1) Renders Final Assessment Invalid for Foreign Company

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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...

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

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