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Showing 1951 to 2000 of 3449 Records

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February 22, 2025 Case Laws Income Tax HC

Income Tax Reassessment Under Section 147 Quashed As Issues Were Already Examined In Prior Section 263 Proceedings
February 22, 2025 Case Laws Income Tax HC

Reassessment Under Section 147 Invalid When Based on Search Materials - Must Proceed Under Section 153A/153C
February 22, 2025 Case Laws Income Tax HC

Income Tax Proceedings Under Section 153C Invalid As Seized Documents Had No Direct Link To Undisclosed Income
February 22, 2025 Case Laws Income Tax AT

Telecom Company Wins Relief on Section 14A, MAT, TDS, 3G Spectrum Depreciation and Transfer Pricing Issues
February 22, 2025 Case Laws Income Tax AT

Insurance Companies Can Claim Section 10 Exemptions on Share Sales, Securities Interest and Dividend Income Despite Section 44
February 22, 2025 Case Laws Income Tax AT

Change in Accounting Method from Mercantile to Cash System Approved for Interest Income Recognition in Financial Distress Cases
February 22, 2025 Case Laws Income Tax AT

Local Authority's Layout Approval Fees Qualify as Charitable Activity Under Sections 11, 12; Exemption Granted Despite Commercial Nature
February 22, 2025 Case Laws Income Tax AT

IPO Expenditure Allowed Under Section 37 Despite Form 3CD and ITR Discrepancy - Tax Audit Report Cannot Trigger Disallowance
February 22, 2025 Case Laws Income Tax AT

Late TDS Interest Not Deductible Under Section 201(1A); Search-Based Additions Invalid Without Incriminating Evidence
February 22, 2025 Case Laws Income Tax AT

Land Development Expenses and Institutional Aid Allowed as Business Deductions Under Section 143(3) for Government Entity
February 22, 2025 Case Laws Customs HC

Service Tax Show Cause Notice and Original Order Invalidated After 12-Year Delay in Adjudication Process
February 22, 2025 Case Laws Customs AT

Foreign Supplier's Royalty & Technical Fees Not Includible in Import Transaction Value Under Rule 10(1)(c)
February 22, 2025 Case Laws Companies Law HC

Bail Denied in Section 447 Companies Act Case: Bank Fraud Through Shell Companies and Stock Write-offs
February 22, 2025 Case Laws IBC HC

Acquisition Agreement During Liquidation Extinguishes Pre-CIRP Claims and Contract Termination Rights Under IBC Section 31
February 22, 2025 Case Laws Service Tax HC

Service Tax on Works Contracts Valid Under Section 65: Parliament Can Tax Services While States Tax Sales
February 22, 2025 Case Laws Service Tax AT

Refund of Unutilized CENVAT Credit Cannot Be Denied Without Invoking Rule 14 - Rules 2(l) and 5
February 21, 2025 Act Rules F. Acts / Amendment Acts

Income Tax correction statements pertaining to Financial Year 2007-08 to 2018-19 shall be accepted only up-to 31st March 2025
February 21, 2025 Notifications Customs

Customs Duty Amendment: Condition 84 Removed for Vessel Import and Breaking Up Under Section 25(1)
February 21, 2025 Case Laws GST HC

GST Registration Cancellation Order Quashed: Lack of Mandatory Reasoning Violates Administrative Law and Constitutional Rights
February 21, 2025 Case Laws GST HC

Electronic Service of Notices Under Central Excise Act Valid Through CGST Act Sections 142(8)(a) and 169(1)(c)
February 21, 2025 Case Laws GST HC

Officer's CGST Act Arrest Invalidated After Driver Signs Memo Instead of Family Member, Violating D.K. Basu Guidelines
February 21, 2025 Case Laws GST HC

GST Registration Cancelled Under Section 29(2)(e) After Business Failed to Prove Actual Premises Occupancy
February 21, 2025 Case Laws GST HC

Input Tax Credit Order Under Section 16(4) CGST Act Set Aside Due To Procedural Non-Compliance And Lack Of Fair Hearing
February 21, 2025 Case Laws GST HC

GST Appeal Delay of 142 Days Condoned After Late Physical Service of Notice Despite Portal Upload
February 21, 2025 Case Laws GST HC

Taxpayers Can Claim GST Input Tax Credit for 2017-21 if GSTR-3B Filed by November 2021 Under Section 16(5)
February 21, 2025 Case Laws Income Tax HC

Tax Deduction Under Section 80IC Allowed Without Government Agreement; HC Clarifies Distinction from Section 80IA Requirements
February 21, 2025 Case Laws Income Tax HC

Directors Can Be Prosecuted Under Section 276B Without Specific Notice When Show Cause Notice Names Them As Officers
February 21, 2025 Case Laws Income Tax AT

Section 147 Reassessment Invalid: Notice to Non-Existent Partnership Firm and Lack of Reasons Voids Tax Proceedings
February 21, 2025 Case Laws Income Tax AT

Tax Appeal Rejected: Penny Stock Long-Term Capital Gains and Commission Expenses Valid Under Sections 68 and 69C
February 21, 2025 Case Laws Income Tax AT

CIT's Revision Powers Upheld: Section 263 Applied for Unverified Interest-Free Loans and Questionable Lender Creditworthiness
February 21, 2025 Case Laws VAT / Sales Tax HC

Industrial Units Win Battle Over Eligibility Certificates as Government Must Honor Policy Promises Made Under 2008 Scheme
February 21, 2025 Case Laws Indian Laws SC

Unregistered Sale Deeds Cannot Transfer Property Rights Even With Payment and Possession Under Section 54
February 21, 2025 Case Laws Income Tax AT

Cash and Jewelry Found During Search Deemed Explained as Family Assets When No Contrary Evidence Exists
February 21, 2025 Case Laws Customs HC

Export Obligation Under EPCG Scheme: NRE Remittances From Cable Subscriptions Valid for 30% Fulfillment Claim
February 21, 2025 Case Laws Customs HC

Customs Must Return Seized Goods if Show Cause Notice Not Served Within 6 Months Under Section 124(a)
February 21, 2025 Case Laws Customs HC

Customs Duty Drawback Fraud: Penalties Under Sections 114 & 114AA Upheld for Deliberate Suppression and Misdeclaration
February 21, 2025 Case Laws Customs HC

Drawback Claim Rejected After 5.5-Year Delay in Filing Export Documents Under Rule 13 of Drawback Rules
February 21, 2025 Case Laws IBC AT

Liquidator's Rejection of Belated Interest Claims Upheld as Time-Barred Under IBC Sections 42 and 60(5)
February 21, 2025 Case Laws IBC AT

Late Resolution Plan Rejected as CoC Already Initiated Voting Process Under IBC Section 61(3)
February 21, 2025 Case Laws IBC AT

Timeline Extension in CIRP Valid Without Fresh Form G Under Regulation 36B as CoC Approves Resolution Plan
February 21, 2025 Case Laws Service Tax AT

Service Tax Extended Period Not Applicable When Cenvat Credit Disclosed in ST3 Returns Under Section 73(1)
February 21, 2025 Case Laws Service Tax AT

Service Tax and CENVAT Credit Denied on Unregistered Premises; Training Kit and Software Sales Under Fresh Scrutiny
February 21, 2025 Case Laws Service Tax AT

Manpower Recruitment Services Under Time and Material Projects Subject to Service Tax - Penalties Modified
February 21, 2025 Case Laws Service Tax AT

Service Tax Exemption Upheld for Government-Funded Road Construction Under Notification 25/2012; Penalties Under 78(1) Quashed
February 21, 2025 Case Laws Central Excise AT

Refund Granted for Double Payment of Excise Duty on SKO Import After Clear Evidence Through PLA Records
February 21, 2025 Case Laws Indian Laws HC

Accused Successfully Rebuts Presumption in Section 138 NI Act Case as Complainant Fails to Prove Debt
February 20, 2025 Circulars Income Tax

CBDT Extends Form 56F Filing Deadline Under Section 10AA(8) For SEZ Profit Deductions To March 31, 2025
February 20, 2025 Case Laws GST HC

Technical Error in Auto-Populated Shipping Address on E-Way Bill Cannot Justify GST Seizure or Penalty
February 20, 2025 Case Laws GST HC

Appellate Authority Under GST Can Condone Delay Beyond One Month Under Section 5 Of Limitation Act 1963
February 20, 2025 Case Laws GST HC

Assessment Order on Security Wages Treatment Set Aside Due to Lack of Specific Notice and Natural Justice Violation

1 ....36 37 38 394041 42 43 44........ 69

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

F: Appeal against the rectified order

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

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

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

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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...