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Highlights / Annotations / Catch Notes For 2025

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Showing 2001 to 2050 of 3449 Records

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February 20, 2025 Case Laws GST HC

Government Entity Must Pay Differential GST Amount After Rate Increase from 12% to 18% Following Apex Structure Precedent
February 20, 2025 Case Laws Indian Laws HC

Charitable Trust's Educational Institution Wins Property Tax Exemption Battle Under Section 136(c) After Procedural Violations
February 20, 2025 Case Laws Income Tax HC

Tax Officer's Reassessment Under Section 148A Invalid Due To Non-Disclosure Of Physical Verification Findings To Assessee
February 20, 2025 Case Laws Income Tax HC

Director's Family Health Issues and Company Challenges Lead to Acceptance of Delayed Tax Return Under Section 139(5)
February 20, 2025 Case Laws Income Tax HC

TDS Credit Denied Under Section 198 When NIL Return Filed Despite TDS Certificates Showing Income Received
February 20, 2025 Case Laws Income Tax HC

Sellers Not Required to Verify Form 27C Declarations Under Section 206C for Tax Collection at Source
February 20, 2025 Case Laws Income Tax HC

Tax Appeal Delay Due to COVID-19 Condoned Under Section 5, CIT(A) Must Decide Case on Merits
February 20, 2025 Case Laws Income Tax HC

Software Sales to End-Users Not Royalty Under Section 9(1)(vi): Payments for Copyrighted Articles Distinct from Copyright Transfer
February 20, 2025 Case Laws Income Tax AT

Taxpayer's Cost-Sharing Agreement with Insurance Company for Commission Income Valid Under Section 37
February 20, 2025 Case Laws Income Tax AT

Metro Tunnel Contractor Denied Section 80IA Benefits but Wins Deduction for Technical Service Fees Under Section 37
February 20, 2025 Case Laws Income Tax AT

Taxpayer's LTCG Exemption Under Section 10(38) Upheld After Providing Documentary Evidence of Genuine Share Transactions
February 20, 2025 Case Laws Customs HC

Gold Smuggling Case: Preventive Detention Under COFEPOSA Act Upheld Despite Ongoing Criminal Proceedings Against Accused
February 20, 2025 Case Laws Customs AT

Natural Beta Carotene Powder Classified as Food Flavoring Material Under CTH 2106 90 60 Despite Industrial Color Claims
February 20, 2025 Case Laws Customs AT

Power Weeder Misclassified as Brush Cutter Under CH 8467 8990, Attracts Duty with Reduced Redemption Fine
February 20, 2025 Case Laws Customs AT

Malaysian Origin of PVC Flex Banners Upheld After Customs Evidence Found Inadmissible Under Section 138B
February 20, 2025 Case Laws SEBI AT

Stockbroker Penalized Rs. 15 Lakhs for Client Fund Misuse and Excess Trading Exposure Beyond T+2+5 Days
February 20, 2025 Case Laws Money Laundering HC

Resolution Professional Deemed Public Servant Under Prevention of Corruption Act; Money Laundering Trial to Proceed Under PMLA Section 3
February 20, 2025 Case Laws Money Laundering AT

Bank's Prior Mortgage Rights Cannot Override Property Attachment Under PMLA Section 5, Rights Protected Under Section 8(8)
February 20, 2025 Case Laws Money Laundering AT

Money Laundering: Properties Attached as Proceeds of Crime Under PMLA Sections 5 and 8 Despite Pre-offense Purchase
February 20, 2025 Case Laws Central Excise AT

Excise Duty Exemption Restored as Department Failed to Prove Suppression Under Section 11A(4) of Central Excise Act
February 20, 2025 Case Laws VAT / Sales Tax HC

Tax Settlement Scheme: 60% Waiver Applies to Full Disputed Amount Without Pre-deposit Deduction Under Amnesty Rules
February 20, 2025 Case Laws VAT / Sales Tax HC

Tax Amnesty Scheme Calculation Must Apply Waiver Percentages Before Deducting Pre-deposits for Settlement Amount
February 20, 2025 Case Laws Indian Laws SC

Agreement to Sell with Possession Transfer Clause Attracts Full Stamp Duty Under Article 25 Schedule I
February 19, 2025 Circulars Customs

Customs Waives Late Fees for Bills of Entry Due to ICEGATE System Downtime During Budget 2025-26 Implementation
February 19, 2025 Circulars SEBI

Research Analysts Must Follow New Fee Caps and Disclosure Rules Under Section 11(1) of SEBI Act
February 19, 2025 Circulars SEBI

Investment Advisers Must Follow New Fee Caps and Client Agreement Terms Under SEBI Guidelines
February 19, 2025 Notifications SEBI

Research Analysts Must Obtain NISM-Series-XV Certification and Renew Through Series-XV-B Exam Under RA Regulations 2014
February 19, 2025 Case Laws GST HC

GST Recovery Order Stayed: Petitioner Must Pay 10% Tax Under Section 107(6) For Extended Protection
February 19, 2025 Case Laws GST HC

Show Cause Notice under Section 73 CGST Act quashed for failing to address assessee's explanations on GSTR-9 and GSTR-1 mismatch
February 19, 2025 Case Laws GST HC

GST Registration Cancellation Invalid: Show Cause Notice Lacked Authority Details and Proper Reasoning Under Section 29
February 19, 2025 Case Laws GST HC

GST Appeal Filed After 7 Months Dismissed: Section 107(4) Limits Delay Condonation to 30 Days Only
February 19, 2025 Case Laws GST HC

GST Registration Cancellation Cannot Be Retrospective Without Prior Notice and Proper Reasoning in Show Cause Notice
February 19, 2025 Case Laws GST HC

Tax Assessment Orders Invalidated Due to Authority's Failure to Consider Complete Financial Records and Natural Justice Violations
February 19, 2025 Case Laws GST AAR

Tailing Dam for Mining Waste Storage Not Eligible for Input Tax Credit Under Section 17(5)(c)(d)
February 19, 2025 Case Laws GST AAR

Member Services by Clubs Now Taxable Under GST: Section 7(1)(aa) Makes Club-Member Transactions Supply from July 2017
February 19, 2025 Case Laws GST AAR

Hand-held Vehicle Battery Replacement Multitools with Voltage Indicators Classified Under Chapter Heading 8204 for GST
February 19, 2025 Case Laws GST AAR

Transport Vehicle Rental Services Without Consignment Notes Not Exempt Under Entry 18 Notification 12/2017-CT(Rate)
February 19, 2025 Case Laws Income Tax HC

Revenue Cannot Use Same Advisory Letter as Both Non-Statutory and Binding to Deny BCCI's Tax Exemptions Under Section 11
February 19, 2025 Case Laws Income Tax HC

Salesforce.com secures nil tax withholding certificate as Indian affiliate fails permanent establishment test under Section 197(1)
February 19, 2025 Case Laws Income Tax HC

Global Account Management Fees Classified as Technical Services Under Section 9(1)(vii), Leaseline Charges as Royalty Under 9(1)(vi)
February 19, 2025 Case Laws Income Tax HC

Insurance Company's IBNR Provisions Based on Actuarial Valuation Allowed as Deduction Under Income Tax Act
February 19, 2025 Case Laws Income Tax HC

Assessment Reopening Notice Under Section 147 Quashed As Officer Failed To Specify Non-Disclosed Material Facts
February 19, 2025 Case Laws Income Tax AT

Pharmacy Division Income of Hospital Exempt Under Section 11(1) as Essential Part of Charitable Healthcare Services
February 19, 2025 Case Laws Income Tax AT

Black Money Act Assessment Orders Invalid As Notice Year Mismatched With Assessment Year Under Section 10(1)
February 19, 2025 Case Laws Income Tax AT

Assessments Nullified After Tax Authority Issues Combined Approval Without Proper Review Under Section 153D
February 19, 2025 Case Laws Income Tax AT

Income Tax Assessments Under Section 153C Quashed Due to Invalid Satisfaction Note and Jurisdictional Time Limits
February 19, 2025 Case Laws Income Tax AT

Credit Card Payments Need Detailed Bank Statement Analysis Before Rejecting Taxpayer's Source of Funds Under Section 292C
February 19, 2025 Case Laws Income Tax AT

Taxpayer Eligible for Section 115BAA Benefits Despite Previous Year's Late Form 10-IC Filing
February 19, 2025 Case Laws Income Tax AT

License Agreement for Music Rights: Minimum Guarantee Fees Not Royalty, Costs to be Amortized Over 6-Year Period
February 19, 2025 Case Laws Income Tax AT

Additions for Property Deals and Cash Receipts Deleted; Section 50C Valuation Referred to DVO for Fresh Assessment

1 ....37 38 39 404142 43 44 45........ 69

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F: GST Input Service Distributor Cannot Claim Tax Credit on Internal Good...

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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...

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

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

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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...

H: Manufacturer Wins Right to Claim Single Input and Output Tax Benefits ...

H: Independent Directors Shielded from Liability in Export Obligation Cas...