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Showing 1551 to 1600 of 3417 Records

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March 7, 2025 Case Laws Income Tax AT

Reassessment Under Section 147 Invalid When AO Relies Solely on Investigation Wing Without Independent Scrutiny
March 7, 2025 Case Laws Income Tax AT

Reassessment Under Section 147 Quashed: AO's "Borrowed Satisfaction" Without Independent Inquiry Deemed Mere Suspicion
March 7, 2025 Case Laws Customs HC

Integrated Tax on Imported Services Valid Only Under IGST Act Section 5(1), Not as Additional Customs Duty
March 7, 2025 Case Laws Customs AT

Exemption Cannot Be Denied Due to Incorrect Tariff Entry When Issue Not Raised in SCN - N/N. 48/94-C.E.
March 7, 2025 Case Laws Customs AT

Department Cannot Issue New Show Cause Notice to Reclassify Goods Without First Appealing Original Assessment Order
March 7, 2025 Case Laws Customs AT

Differential Duty Demand on Indonesian Betel Nuts Upheld Despite Time Limitation Objection; Penalties Reduced Under Customs Act
March 7, 2025 Case Laws Customs AT

Refund Claims for Excess Duty on CPC Exports Denied Due to Time-Barred Filing Under Section 27 of Customs Act
March 7, 2025 Case Laws Companies Law NFRA

CA N.Bansal Guilty of Professional Misconduct: Fined Rs. 5 Lakh and Debarred for Five Years
March 7, 2025 Case Laws IBC AT

Section 10A of IBC: Operational Creditor's claim rejected as COVID-period defaults cannot trigger insolvency when remaining debt falls below threshold
March 7, 2025 Case Laws IBC Tri

Personal Guarantor's Insolvency Approved Under Section 94(1) of IBC Despite No Ongoing CIRP Against Corporate Debtor
March 7, 2025 Case Laws FEMA AT

Cross-Examination Requests Denied in Customs Act Case as Appellants Failed to Show Prejudice or Coercion
March 7, 2025 Case Laws Service Tax HC

Service Tax Show Cause Notice Quashed After 15-Year Delay in Adjudication with No Justifiable Reason
March 7, 2025 Case Laws Service Tax AT

Service Tax Relief: Technical Inspections Remanded, Written-off Advances Non-taxable, Japan Branch Services Under Reverse Charge
March 7, 2025 Case Laws Service Tax AT

Service Tax Exemption for Eatable Products Under Notification No. 33/2012 Upheld for Below-Threshold Amounts
March 7, 2025 Case Laws Central Excise AT

Exemption Denied: Transfer of Non-Operational Unit Cannot Create Entitlement Under Notification 50/2003-CE
March 6, 2025 Circulars Customs

Revised Process for Disposal of Confiscated Drones: Five Customs Commissionerates Designated as Centralized Warehouses
March 6, 2025 Case Laws Customs AT

Customs duty Exemption Granted for Industrial Goods Marked "Not for Retail Sale" U/s 4A of Central Excise Act
March 6, 2025 Case Laws GST HC

Bank's Challenge to GST Show Cause Notice Rejected as Premature Since Administrative Remedies Not Yet Exhausted
March 6, 2025 Case Laws GST HC

Provisional Attachment Under GST Section 83 Automatically Lapses After One Year, Cannot Be Extended Beyond Time Limit
March 6, 2025 Case Laws GST HC

GST Demand Order Quashed: Adjudicating Authority Failed to Consider Binding Departmental Circulars 200/12/2023-GST and 236/30/2024-GST
March 6, 2025 Case Laws GST HC

Petition Dismissed: GST Department Witness Summons Upheld for Evidence Gathering Despite Records Access Challenge
March 6, 2025 Case Laws GST HC

Government Notices Under Section 168A of CGST Act Challenged Over Limitation Period and Jurisdictional Issues
March 6, 2025 Case Laws GST HC

CGST Summons Valid Despite Ongoing State GST Case: Search Operations Not Barred Under Sections 73-74
March 6, 2025 Case Laws GST AAAR

Healthcare Provider's Diamond Plan Service Tax Exemption Denied Due to Insufficient Documentation Under Notification 12/2017-Central Tax
March 6, 2025 Case Laws GST AAAR

Treatment Plant's Water Classified as Demineralized Under GST, Losing Exemption Status Despite Lab Certificate Challenge
March 6, 2025 Case Laws GST AAAR

Lumpsum EPC Contract Including High Seas Sale Goods Must Be Taxed As Single Transaction Under GST Section 15
March 6, 2025 Case Laws Income Tax HC

Income Tax Reassessment Under Section 148 Quashed As Search Seizures Were Already Known During Original Assessment
March 6, 2025 Case Laws Income Tax HC

Depreciation on Goodwill Post-Demerger Allowed as Fifth Proviso to Section 32 Only Applies in Succession Year
March 6, 2025 Case Laws Income Tax HC

Faceless Assessment Order Nullified for Skipping Mandatory Show Cause Notice Under Section 144B Before Making Adverse Changes
March 6, 2025 Case Laws Income Tax AT

Income Tax Reopening Invalid: AO's Failure to Verify Accommodation Entries and Denial of Cross-Examination Rights Under Section 147
March 6, 2025 Case Laws Income Tax AT

Asset Revaluation and Capital Account Credit Without Transfer Not Taxable Under Section 68; Brokerage Expenses Allowed
March 6, 2025 Case Laws Income Tax AT

Interest Disallowance Under Section 36(1)(iii) Rejected As No Proof Of Fund Diversion For Non-Business Purpose
March 6, 2025 Case Laws Income Tax AT

Education Expenses for Director's Children Qualify as Business Expenditure Under Section 37; Bad Debts Write-off Allowed Under 36(1)(vii)
March 6, 2025 Case Laws Income Tax AT

Tax Reassessment Under Section 147 Quashed Due To Mechanical Approach And Lack Of Proper Verification In LTCG Case
March 6, 2025 Case Laws Income Tax AT

Cash Deposits During Demonetization Justified Through Sales Records and TNVAT Data, Section 69A Addition Deleted
March 6, 2025 Case Laws Income Tax AT

Transfer of Assets Without Corresponding Liabilities in Demerger Violates Section 2(19AA)(ii), Making Transaction Taxable as Capital Asset
March 6, 2025 Case Laws Income Tax AT

Partnership Firm Providing Medical Facility Services Not Classified as Medical Profession Under Sections 44AD(6) and 44AA(1)
March 6, 2025 Case Laws Income Tax AT

Income Tax Assessment Under Section 143(3) Invalidated Due To Improper Transfer Of Jurisdiction Between Officers
March 6, 2025 Case Laws Income Tax AT

Penalty Under Section 271AAB Reinstated After Director Declares Undisclosed Income During Search and Seizure
March 6, 2025 Case Laws Companies Law AT

Resolution Plan Rejected Due to Director's Disqualification Under Section 29A(e) IBC and Section 164(2) Companies Act
March 6, 2025 Case Laws Customs HC

Gold Smuggling: Failure to Prove Legal Import of Swiss Bank-Marked Bars Results in Confiscation Under Section 123
March 6, 2025 Case Laws Customs HC

Show Cause Notice Cannot Be Deemed Offense Report Without Proof of Communication to Customs Commissioner Under Section 124
March 6, 2025 Case Laws Customs AT

Appeals Dismissed Under Rule 20 When Appellants Failed to Appear Despite Multiple Hearing Notices Without Valid Explanation
March 6, 2025 Case Laws Service Tax AT

Development Authority Must Pay Service Tax on Construction Activities Despite Government Status Under Section 65(105)
March 6, 2025 Case Laws Benami Property AT

Unaccounted Cash and Gold Worth 98.93 Crores Confirmed as Benami Property Under Section 2(9)(D) of PBPTA
March 6, 2025 Case Laws SEBI AT

Insider Trading: Connected Persons Found Guilty of Trading Biocon Securities with Unpublished Price Sensitive Information Under PIT Regulations
March 6, 2025 Case Laws Money Laundering SC

Money Laundering Accused Gets Bail Under PMLA Section 45 As Evidence Tampering Risk Low And Trial Delayed
March 6, 2025 Case Laws Service Tax AT

University's Distance Learning Centers Providing Support Services Not Taxable as Franchise Under Service Tax Rules
March 6, 2025 Case Laws Service Tax AT

Tax Proceedings Against Deceased Sole Proprietor End with Death, Legal Heirs Cannot Face Demands Without Rule 22 Application
March 6, 2025 Case Laws Indian Laws SC

Landlord Can Deduct Unpaid Rent From Security Deposit Before Refund, Not Liable Under Section 138 NI Act

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