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Highlights / Annotations / Catch Notes For 2025

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Showing 1651 to 1700 of 3445 Records

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March 5, 2025 Case Laws Income Tax HC

Section 69C: Unexplained Business Purchases Cannot Be Partially Allowed Through Profit Estimation When Source Remains Unproven
March 5, 2025 Case Laws Income Tax HC

Bad Debt Claim Under Section 36(1)(vii) Rejected as Group Company Transaction Deemed Colorable Device to Evade Tax
March 5, 2025 Case Laws Income Tax HC

Tax Assessee Can Claim Omitted Surcharge Payments Through Section 154 Rectification Even If Not In Original Return
March 5, 2025 Case Laws Income Tax HC

Income Tax Reassessment Notice Under Section 147 Quashed Due To Time Bar And Lack Of Fresh Evidence
March 5, 2025 Case Laws Income Tax AT

Mushroom Cultivation Income Qualifies for Agricultural Tax Exemption Under Section 10(1) After Meeting Essential Criteria
March 5, 2025 Case Laws Income Tax AT

Denial of Section 80JJAA Employment Deduction Cannot Be Done Through Rectification Under Section 154 of Income Tax Act
March 5, 2025 Case Laws Income Tax AT

Assessment Order Under Section 143(3) Invalid as Passed Beyond Extended Timeline of March 31, 2022
March 5, 2025 Case Laws Customs HC

Cross-examination Rights in Show Cause Notice Cases Must Be Decided Through Reasoned Order Before Final Adjudication
March 5, 2025 Case Laws Companies Law HC

Share Transfer Dispute Petition Dismissed Due to Prior Litigation Bar and Suppression of Facts Under Article 226
March 5, 2025 Case Laws SEBI SC

SEBI Public Offer Extended: 600 Crore Deposit Required Under Regulation 20(1) for Continuation Until SEBI's Final Decision
March 5, 2025 Case Laws IBC HC

Moratorium Period Under IBC Section 14 Must Be Excluded When Calculating Time Limits For Civil Case Restoration
March 5, 2025 Case Laws Service Tax AT

Promotional Services to Foreign Company on Cost-Plus Basis Qualify as Export, Not Intermediary Services Under GST
March 5, 2025 Case Laws Service Tax AT

Construction Services for Non-Profit Organizations and Private Residences Exempt from Service Tax Demands Under Section 65
March 5, 2025 Case Laws Service Tax AT

Service Tax Exemption Granted for Non-Branded Cable Services Under Notification 33/2012-ST; Cenvat Credit Rules Apply for MSO
March 5, 2025 Case Laws Indian Laws HC

Limited Liability Partnership Disputes Arbitrable Under LLP Agreement Even When LLP Not Direct Signatory to Agreement
March 5, 2025 Case Laws Indian Laws HC

Petition to Stay Cheque Dishonor Case Under Section 138 NI Act Rejected Due to Distinct Subject Matter
March 5, 2025 Case Laws Indian Laws HC

Directors Cannot Escape Vicarious Liability Under NI Act Sections 138/141 Without Proving Non-involvement During Trial
March 5, 2025 Case Laws Indian Laws HC

Dishonored Cheque Case: Defendant's Inconsistent Claims Fail as Section 118 NI Act Presumptions Remain Unrebutted
March 4, 2025 Circulars Customs

New Portal Launched for Container Scanning Status Verification - Mandatory for All Containerized Cargo from February 2025
March 4, 2025 Circulars SEBI

Companies Must Follow New Standardized KPI Disclosure Guidelines When Filing Draft Offers Under SEBI Act Section 11
March 4, 2025 Circulars DGFT

DGFT Sets New Input-Output Norms for Metronidazole Gel Production Under SION A-3684 with Specified Import Ratios
March 4, 2025 Notifications Law of Competition

Competition Commission's New Rules Set Payment Terms and Recovery Methods for Monetary Penalties Under Competition Act
March 4, 2025 Case Laws GST HC

GST Department Barred from Coercive Recovery After Time Limit Extension Under Section 168A CGST Act Challenged
March 4, 2025 Case Laws GST AAR

Milling Services to Government for PDS Atta Production Qualify as Exempt Composite Supply Under Entry 3A
March 4, 2025 Case Laws GST HC

Central GST Show Cause Notice Quashed as State GST Audit Already Initiated Under Section 70 for Same Tax Issues
March 4, 2025 Case Laws GST HC

Input Tax Credit Claims Under Section 16(5) CGST Act Valid Despite Time Limits When Filed Before November 2021
March 4, 2025 Case Laws GST HC

Registration Cancellation Invalid: GST Officials Failed to Verify Business Closure Before Canceling Active Taxpayer's Registration Under Section 29
March 4, 2025 Case Laws GST HC

Works Contract Services for Railway Infrastructure Development Qualifies for 12% GST Rate Under Concessional Notification
March 4, 2025 Case Laws GST HC

Statutory Body's GST Assessment Upheld: Previous Tax Exemptions Don't Create Estoppel Against Current GST Provisions Under Section 107
March 4, 2025 Case Laws GST AAR

Pure Agent Status Confirmed: No GST on Electricity Cost Recovery When Landlords Pass Through Actual Charges Under Rule 33(a)
March 4, 2025 Case Laws GST AAR

Supply of Veterinary Unit Staff on Contract Basis Not Exempt from GST as Healthcare Service Under 12/2017-CT
March 4, 2025 Case Laws Income Tax HC

Investment Allowance Assessment Reopening Quashed: Tribunal Erred on Depreciation Disclosure Requirements for Trial Production Machinery
March 4, 2025 Case Laws Income Tax HC

Income Tax Assessment Order Invalid: Fundamental Flaws in Faceless Assessment and Section 144C Compliance Render Order Void
March 4, 2025 Case Laws Income Tax HC

Tax Demands Based on Quashed FIR Invalidated Due to Lack of Independent Investigation and Concrete Evidence
March 4, 2025 Case Laws Income Tax AT

Interest Under Section 234A Recalculated for 80-Month Delay in Filing Returns After Missing September 2011 Deadline
March 4, 2025 Case Laws Income Tax AT

Tax Addition Under Section 153A Quashed: Pre-Search Statements Without Supporting Evidence Cannot Establish Bogus Purchases
March 4, 2025 Case Laws Income Tax AT

Mining Department Must Collect Tax at Source on Compounding Fees from Unauthorized Mineral Operators Under Section 206C
March 4, 2025 Case Laws Income Tax AT

Capital Gains Calculation for Inherited Property Must Consider Original Owner's Acquisition Date, Not Gift Transfer Date
March 4, 2025 Case Laws Income Tax AT

Penalty Waived: Multiple Cash Receipts From Farmers Treated As Separate Transactions Under Section 269ST
March 4, 2025 Case Laws Income Tax AT

Educational Institution's Conversion to Section 8 Company Upheld for Tax Exemption Under Section 10(23C)(vi)
March 4, 2025 Case Laws Customs HC

Company's Post-CIRP Customs Duty Drawback Claims Extinguished Under IBC Section 31A Due to Non-Inclusion in Resolution Plan
March 4, 2025 Case Laws Customs AT

Gold Seizure Case Dismissed Under Section 128A(4A): Two-Year Delay and Lack of Evidence Invalidates Customs Penalties
March 4, 2025 Case Laws Customs AT

Mixed Hydrocarbon Oil Classification Upheld Under CTI 27011990 After Lab Tests Confirm Product Not Automotive Diesel Fuel
March 4, 2025 Case Laws Companies Law AT

SFIO Investigation Reports Admissible as Evidence Under Section 212(14A), Not Limited by Section 212(15) Legal Fiction
March 4, 2025 Case Laws IBC SC

Supreme Court: Once Delay in Filing Rejoinder is Condoned Under IBC, Document Must Be Considered Fully for Section 7 Application
March 4, 2025 Case Laws IBC AT

IFMS Security Deposits for Common Area Maintenance Not Considered Financial Debt Under IBC Section 5(8)
March 4, 2025 Case Laws IBC AT

Section 9 IBC Application Dismissed as Operational Debt Disputed Over Freight and Demurrage Charges Between Parties
March 4, 2025 Case Laws Service Tax HC

Service Tax Exemption for Waste Management Services Under Review Following Show Cause Notices Under Finance Act 1994
March 4, 2025 Case Laws Indian Laws SC

General Power of Attorney with Agreement to Sell Cannot Create Property Interest Without Registration Under Section 17(1)(b)
March 4, 2025 Case Laws GST HC

Input Tax Credit Appeal Delay Condoned After Appellant Deposits 10% Pre-requisite Amount Under Section 107(6b) CGST Act

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