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February 26, 2025 Circulars SEBI

Listed Companies Must Follow Industry Standards for Material Event Disclosures Under Regulation 30 LODR and SEBI Act
February 26, 2025 Circulars SEBI

Association of Persons Can Now Open Demat Accounts for Mutual Funds, Bonds and G-Secs Under New SEBI Framework
February 26, 2025 Notifications Income Tax

Income Reporting Guidelines for Securitisation Trusts: Section 115TCA Mandates Detailed Distribution Statements and Investor Documentation
February 26, 2025 Case Laws GST HC

Natural Justice Challenge Dismissed: Court Grants 30-Day Window for Statutory Appeal Despite Hearing Opportunity Dispute
February 26, 2025 Case Laws GST HC

GST Show Cause Notice Invalid: Lack of Detailed Reasons and Hearing Denial Under Section 73 and 75(4)
February 26, 2025 Case Laws Income Tax HC

ITAT's Rectification Power Under Section 254(2) Cannot Be Used To Review Income Classification Decision
February 26, 2025 Case Laws Income Tax HC

Denial of Video Conference Hearing Request Violates Natural Justice Principles in Tax Penalty Case Under Section 250
February 26, 2025 Case Laws Income Tax AT

Penalty Under Section 271(1) Waived After Taxpayer Voluntarily Disclosed Additional Income During Survey, Paid Advance Tax
February 26, 2025 Case Laws Income Tax AT

Foreign Tax Credit Cannot Be Denied Solely Due To Delayed Form 67 Filing Under India-Denmark Tax Treaty
February 26, 2025 Case Laws Income Tax AT

Transfer Pricing Adjustment: TPO Must Apply APA Parameters for Non-UK Entity Royalty Payments, Same as UK Entities
February 26, 2025 Case Laws Income Tax AT

Section 153D Approval Invalid: Tax Officials Failed to Review Complex Documentation Within Unrealistic Timeline for 35 Cases
February 26, 2025 Case Laws Income Tax AT

Tax Appeal: Bogus Purchases Get 5% Profit Rate, Director's Personal Money Claims Accepted, Flat Deal Additions Modified
February 26, 2025 Case Laws Income Tax AT

Tax Officials Cannot Double Tax Legitimate Cash Deposits From Sales During Demonetization Under Section 69A and 115BBE
February 26, 2025 Case Laws Income Tax AT

Interest Payments to NBFCs Disallowed Under Section 40(a)(ia) for TDS Non-deduction; Penalty Under 271AAB(1)(c) Upheld
February 26, 2025 Case Laws Customs HC

SFP Devices Classified as Machinery Parts Under CTH 8517 7990, Qualifying for Basic Custom Duty Exemption
February 26, 2025 Case Laws Customs HC

Importer Must Re-Export 67 Containers of Hazardous Waste After False Documentation Found in Pre-Shipment Certificates
February 26, 2025 Case Laws IBC SC

Personal Insolvency: Early Court Intervention Before Resolution Professional's Report Under IBC Sections 97-100 Deemed Premature
February 26, 2025 Case Laws IBC AT

Personal Guarantor's Appeal Against Insolvency Process Under IBC Section 95 Fails as Creditor Rights Upheld Through Assignment
February 26, 2025 Case Laws Money Laundering HC

Money Laundering Accused Gets Bail After 40 Months; PMLA Section 50 Statements Insufficient to Extend Pre-Trial Detention
February 25, 2025 Notes Bill

Income Tax Bill Updates Section 5: Restructures Residency Rules and Foreign Income Treatment While Maintaining Core Framework
February 25, 2025 Notes Bill

Non-Profit Organizations Face New Commercial Activity Rules Under Clause 346 With 20% Revenue Cap and Strict Accounting
February 25, 2025 Notes Income Tax

Assessment Order Against Merged Company Cairn India Void Under Income Tax Act Sections 154, 292B As Entity No Longer Existed
February 25, 2025 Notes Income Tax

Income Tax Reassessment Notice Quashed: Time-Barred Under Section 149(1), TOLA Extension Deadline Not Met
February 25, 2025 Case Laws GST HC

Penalty Payment Under Protest in GST Cannot Be Deemed Voluntary, Preserving Right to Appeal Section 129(3)
February 25, 2025 Case Laws GST HC

GST Department Must Issue Detailed Show Cause Notice Under Section 73(1), Summary Notice Alone Invalid
February 25, 2025 Case Laws GST HC

Summary Show Cause Notice in Form GST DRC-01 Cannot Replace Proper Notice Under Section 73(1) GST Act
February 25, 2025 Case Laws Customs HC

Delay in Second Appeal Not Condoned Due to Importer's Negligence in Verifying Order Status and Address Update
February 25, 2025 Case Laws Service Tax HC

Equipment Rental in Film Industry Qualifies as Deemed Sale with Right to Use, Not Service Under Section 66
February 25, 2025 Case Laws Service Tax HC

Service Tax Recovery and Penalties Upheld as Petitioner Must First Exhaust Available Appellate Remedies Before Seeking Review
February 25, 2025 Case Laws GST HC

Contractor Wins 6% GST Reimbursement Claim as Contract Mandates Full Tax Recovery from Principal Party
February 25, 2025 Case Laws GST HC

Late Fee Valid But General Penalty Struck Down For Delayed GST Annual Returns Under Section 47 And 125
February 25, 2025 Case Laws GST HC

Taxpayer's GST Deregistration Valid Despite Supplier's Later Registration Cancellation if Taxes Were Paid During Transaction
February 25, 2025 Case Laws Income Tax HC

Income Tax Exemption for Scheduled Tribes Under Section 10(26) Only Valid When Income Accrues in Sixth Schedule Areas
February 25, 2025 Case Laws Income Tax HC

Provision for Doubtful Debts Cannot Be Deducted Under Section 115-JB Without Actual Write-off in Books
February 25, 2025 Case Laws Income Tax AT

Public Relations Expenses, TDS Under Section 195, and Product Registration Costs Ruled Deductible for Tax Assessment
February 25, 2025 Case Laws GST HC

Taxpayer Allowed to Transfer GST Demand Payment from DRC-03 to PMT-01 Through New DRC-03A Form Under Rule 142(2B)
February 25, 2025 Case Laws GST HC

Delay in GST Appeal Filing Condoned After Taxpayer Shows Good Faith Through Partial Payment and Compliance
February 25, 2025 Case Laws GST HC

Vehicle and Goods Detained Under Section 129 Released After No Evidence of Tax Evasion Found in Invoice Verification
February 25, 2025 Case Laws GST HC

Government Directed to Process GST Refund Claim for Public Contract Work Following Similar Precedents in Infrastructure Projects
February 25, 2025 Case Laws GST HC

Section 107: Three-Day Appeal Delay Condoned After Managing Director's Travel Justification Deemed Reasonable Cause
February 25, 2025 Case Laws Income Tax HC

Nokia Subsidiary Not Permanent Establishment of Parent Company Under Article 5(8) Despite Management Control
February 25, 2025 Case Laws Income Tax HC

Income Tax Department's Inquiry Into Alleged Cash Transactions Upheld as Matrimonial Dispute Falls Outside Tax Framework
February 25, 2025 Case Laws Income Tax AT

Property Sale Gains Retain Long-Term Capital Gains Status Under Section 143(3) Due To Consistent Tax Treatment
February 25, 2025 Case Laws Income Tax AT

Charitable Trust Registration Under 12A and 12AB Restored After PCIT's Invalid Cancellation Order
February 25, 2025 Case Laws Income Tax AT

Property Payment Through Bank Channels Cannot Be Deemed Undisclosed Income; DRP Post-Proceeding Verification Under Section 144C Invalid
February 25, 2025 Case Laws Income Tax AT

Penalties Under Section 271(1)(c) and 271AAB Deleted Where Additions Were Made on Estimate Basis
February 25, 2025 Case Laws Income Tax AT

Sale Price at Booking Time Valid for Section 43CA Assessment Despite Later Market Value Appreciation
February 25, 2025 Case Laws Income Tax AT

Commissioner Revises Assessment Under Section 263 After Officer Failed to Investigate Suspicious Machinery Payment Through Employee
February 25, 2025 Case Laws Customs HC

Importer Denied Concessional CVD Under Notification 4/2006-CE Due to High-Sea Purchase and Misuse of Imported Cement
February 25, 2025 Case Laws Customs AT

Customs Cannot Deny Duty Exemption After DGFT Issues Export Obligation Discharge Certificate Under Notification 18/2015-Cus

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F: ISD Registration Clarifies GST Treatment for Capital Goods and Consuma...

F: Appeal against the rectified order

H: Procedural Flaws Invalidate GST Tax Order, Restore Petitioner's Right ...

H: GST Registration Cancellation Upheld: Failure to File Returns and Resp...

H: Petitioners Win Partial Relief: 19-Minute Technical Delay Conditionall...

H: Contractual Delay Penalties Upheld: Liquidated Damages Valid Under Sec...

F: Key GST Challenge: Carried Interest Taxation for Investment Managers R...

F: Tax Expense Provisions: Navigating Complex Deduction Rules with Precis...

F: Government-Owned Power Distributors Challenge Service Tax Liability, A...

A: GST Appellate Tribunal Setup: Comprehensive Framework for Composition,...

A: Navigating 80G(5) Registration: Critical Compliance Steps for Non-Prof...

A: Importers Face Rising Storage Fees as Demurrage Charges Escalate for D...

A: Strategic Customs Warehousing: Optimizing International Trade Through ...

A: Exporters Can Claim Duty Refunds on Imported Inputs Used in Manufactur...

A: BIS and Customs Collaborate to Enforce Product Quality Standards and R...

A: High-Risk Exporters Face Strict Scrutiny Under Customs Laws for Potent...

A: Customs Officials Conduct Rigorous Container Checks to Prevent Smuggli...

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A: Aviation Sector Reforms: Strengthening Regulatory Framework, Safety St...

A: Innovative Green Building Strategies Revolutionize Construction by Pri...

A: U.S. Countervailing Duties Threaten India's $7 Billion Shrimp Export S...

H: Tax Liability After Death: Section 93 Requires Legal Representatives' ...

H: Procedural Fairness Prevails: GST Department Ordered to Rectify Notice...

H: Late GST Appeal Dismissed: Statutory Limitation Bars Challenge to Regi...

H: Tax Assessment Against Resolved Corporate Debtor Blocked, Protecting I...

H: Procedural Fairness Prevails: Notice Defect Invalidates Demand Order, ...

H: Tax Reassessment Order Upheld: Procedural Defects Cured, Jurisdictiona...

H: Tax Reassessment Invalidated: Four-Year Limitation Bars Revenue Depart...

H: Software Development Company Wins Partial Tax Relief with Key Deprecia...

H: Notebook Evidence Reveals Hawala Transactions, Penalties Adjusted Base...