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Highlights / Annotations / Catch Notes For 2025

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Showing 1451 to 1500 of 3417 Records

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March 11, 2025 Case Laws Income Tax HC

Principal Commissioner Can Cancel Section 12A Registration Without Prior Assessment by Assessing Officer Under Section 12AA Powers
March 11, 2025 Case Laws Income Tax HC

Mandatory Aadhaar-PAN Linkage for Demat Accounts Upheld as Constitutional Under Section 139AA of Income Tax Act
March 11, 2025 Case Laws Income Tax AT

Real Estate Developers Can Follow AS-9 Instead of Percentage Completion Method Under Section 43CB
March 11, 2025 Case Laws Income Tax AT

Outstanding Receivables from Associated Enterprises Require Separate Benchmarking Under Section 92B with LIBOR-Based Interest Computation
March 11, 2025 Case Laws Income Tax AT

Penalties for Delayed TDS Remittance and Returns Set Aside Following Supreme Court's US Technologies Interpretation
March 11, 2025 Case Laws Income Tax AT

Additional Compensation and Interest for Compulsory Acquisition of Agricultural Land Exempt Under Section 10(37)
March 11, 2025 Case Laws Income Tax AT

Agricultural Land Deduction Under Section 54B Upheld Based on Khasra Girdawari Records Proving Cultivation
March 11, 2025 Case Laws Income Tax AT

NRE Account Credits from Foreign Remittances Exempt Under Section 10(4) Without Proof of Indian Source (4)
March 11, 2025 Case Laws Income Tax AT

Tax Revision Upheld: AO's Failure to Verify Agricultural Land Rights Makes Assessment Erroneous Under Section 263 (1)
March 11, 2025 Case Laws Income Tax AT

Educational Society Granted Tax Exemption Under Section 10(23C)(iiiad) as Each School's Annual Income Remains Below Rs. 1 Crore Threshold
March 11, 2025 Case Laws Customs AT

FOB Value Cannot Be Modified by Customs for Export Incentive Calculations - Transaction Value Prevails
March 11, 2025 Case Laws IBC Tri

Liquidator Cannot Claim Fees When Secured Creditors Independently Conduct Asset Sales Under Regulation 4(2)(b)
March 11, 2025 Case Laws Money Laundering SC

Enforcement Directorate Allowed to Finalize Rs. 40 Crore Property Sale While Accused Must Deposit Rs. 25 Crores or Face Bail Cancellation
March 11, 2025 Case Laws Indian Laws HC

Orders Requiring 10% Pre-Deposit Without Statutory Basis Quashed for Violating Opportunity of Hearing Principle
March 11, 2025 Case Laws Money Laundering HC

Bail Denied in 2000 Crore Money Laundering Case Under Sections 3 & 4 of PMLA for Key Liquor Syndicate Player
March 11, 2025 Case Laws Service Tax AT

Renting of Immovable Property Constitutes a Taxable Service Under Service Tax Provisions
March 11, 2025 Case Laws Service Tax AT

Appeal Dismissed After Multiple Adjournments Exceeding Statutory Limit of Three Under Rule 20 of CESTAT Procedure Rules
March 11, 2025 Case Laws Central Excise AT

Tribunal Dismisses Appeal After Exceeding Three Adjournments Limit Under Section 35C(1A) of Central Excise Act
March 11, 2025 Case Laws Indian Laws HC

Directors' Personal Properties Cannot Be Attached for Company's Tax Dues Under Gujarat VAT Act
March 11, 2025 Case Laws Indian Laws HC

Compounding of Offense by One Partner Under Section 138 NI Act Discharges All Partners' Liability
March 11, 2025 Case Laws Indian Laws HC

Equitable Mortgage Without Registration Valid, But Lender Must Possess Original Title Deeds to Claim Priority Rights
March 10, 2025 Notifications Customs

Anti-Dumping Duty Imposed on Trichloro Isocyanuric Acid Imports from China and Japan for Five Years
March 10, 2025 Notifications Customs

Extension of Customs Duty and Agriculture Infrastructure Cess Exemption on Yellow Peas Imports Until May 31, 2025
March 10, 2025 Notifications Customs

Government Amends Customs Notifications Setting 5% Import Duty on Lentils Under Section 25 of Customs Act
March 10, 2025 Notifications DGFT

Broken Rice Export Policy Changed from "Prohibited" to "Free" Under Section 3 of Foreign Trade Act
March 10, 2025 Case Laws GST HC

GST Proceedings Quashed: Section 73 Show Cause Notice Time-Barred Despite Being Within Extended Deadline
March 10, 2025 Case Laws GST HC

Goods Must Be Released When Seizure Period Expires Without Extension Notice Under Section 67(7) CGST Act
March 10, 2025 Case Laws GST HC

Taxpayer Wins Right to Transitional Input Tax Credit on Computers Used for Services Under Section 140(3) of KSGST Act
March 10, 2025 Case Laws GST HC

Royalty Payment Withholding Conditional; Petitioner Given Two Months to Submit Complete Claim Under Clause 35
March 10, 2025 Case Laws GST AAAR

Appeal Dismissed: AAAR Cannot Condone Delays Beyond 30 Days Under Section 100(2) of CGST Act
March 10, 2025 Case Laws GST AAR

Printing Examination Materials for Educational Institutions Exempt from GST Under Notification 12/2017-CT(Rate)
March 10, 2025 Case Laws GST AAR

Fish Processing Services on Others' Raw Fish Qualify as Job Work Under Section 143 with 5% GST Rate
March 10, 2025 Case Laws GST AAR

Waste Processing Services for Chennai Corporation Qualify for GST Exemption Under Notification 12/2017
March 10, 2025 Case Laws GST AAR

Stipend Disbursement and Item Sales at Cost Not Exempt as "Pure Agent" Services Under GST Rule 33
March 10, 2025 Case Laws GST AAR

Solar Power Generation to Grid Constitutes "Supply" Under GST, but Electricity Remains Exempt with Limited ITC Availability
March 10, 2025 Case Laws Income Tax HC

Tax Authority Cannot Assume International Transaction Based Solely on Excessive AMP Expenditure Without Proof of Agreement Under Section 92B
March 10, 2025 Case Laws Income Tax HC

Income Tax Amendment Defining "Sikkimese" Under Section 10(26AAA) Does Not Affect Constitutional Protections Under Article 371F
March 10, 2025 Case Laws Income Tax HC

Excise Duty Exemptions for Industrial Development Qualify as Non-Taxable Capital Receipts Under Purpose Test
March 10, 2025 Case Laws Income Tax HC

Rejection of Section 72A Tax Loss Carry-Forward Request Upheld as Company Failed to Meet Production Capacity Requirements
March 10, 2025 Case Laws Income Tax AT

Intra Group Service Agreement and Advisory Services Not Taxable as Fees for Technical Services Under India-UK DTAA
March 10, 2025 Case Laws Income Tax AT

Reopening Assessment Invalid: AO Failed to Apply Mind Before Issuing Notice Under Section 147/148
March 10, 2025 Case Laws Income Tax AT

Penalty Under Section 271(1)(c) Cannot Apply to Income Voluntarily Disclosed During Survey and Included in Returns
March 10, 2025 Case Laws Income Tax AT

Transfer Pricing: Five Companies Excluded as Non-Comparable for Captive Software Services, Three Retained, Two Added
March 10, 2025 Case Laws Income Tax AT

Tax Relief: Section 14A Disallowance Deleted and MEIS Export Incentives Recognized as Non-Taxable Capital Receipts
March 10, 2025 Case Laws Income Tax AT

Unaccounted "On-Money" Cash Receipts from Property Deals Taxable at 45% Profit Margin Under Section 148
March 10, 2025 Case Laws Income Tax AT

Penalty Under Section 272B Reduced: Multiple PAN Collection Failures Constitute Single Default for Jewellery Retailer
March 10, 2025 Case Laws Income Tax AT

Penalty Under Section 271G Cannot Be Imposed Without Prior Notice Under Section 92D(3) For Transfer Pricing Documentation
March 10, 2025 Case Laws Income Tax AT

Additions Under Section 153C Invalid Without Corroborative Evidence Beyond "Hazir Johri" Software Entries
March 10, 2025 Case Laws Income Tax AT

Share Application Money from Non-Resident Investors Not Taxable Under Section 68 When Identity and Creditworthiness Properly Established
March 10, 2025 Case Laws Customs SC

Detention Order Under COFEPOSA Invalidated: Authority Failed to Consider Efficacy of Existing Bail Conditions

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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...

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

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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...

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