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Highlights / Annotations / Catch Notes For 2025

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Showing 2051 to 2100 of 3449 Records

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February 19, 2025 Case Laws Income Tax AT

Assessing Officer's Pecuniary Jurisdiction Under Section 120(3) Valid Despite Territorial Reassignment; Enhancement Under 41(1) Remanded
February 19, 2025 Case Laws Service Tax AT

Service Tax Refund Granted for Double Payment as Section 11B Time Limitation Not Applicable to Mistaken Payments
February 19, 2025 Case Laws Benami Property AT

Gold Purchase Transaction of Rs. 1 Crore Deemed Benami Under PBPTA Due to Indirect Delivery and Suspicious Fund Transfers
February 19, 2025 Case Laws Customs AT

Double Payment of Customs Duty Eligible for Refund When Financial Burden Not Passed and Error Proven
February 19, 2025 Case Laws Customs AT

Vehicle Door Handle Components Classified Under CTH 87082900 Despite Incomplete State Due to Principal Use and Identity
February 19, 2025 Case Laws Companies Law HC

RBI's Failure to Exercise Statutory Powers Under Sections 45-IE and 45MA Leads to Mandamus Issuance
February 19, 2025 Case Laws Companies Law HC

Company Winding-up Petition Moves to NCLT After 7-Year Stagnation Following Respondent's Request Under IBC
February 19, 2025 Case Laws IBC AT

NCLT Cannot Modify Resolution Plans or Challenge CoC's Commercial Decisions When IBC Section 53(1) Requirements Are Met
February 19, 2025 Case Laws FEMA AT

Foreign Exchange Management Act penalty waived after insufficient evidence linking appellant to alleged Hawala transactions under Section 3(c)
February 19, 2025 Case Laws Service Tax AT

Service Tax Excess Payment Can Be Adjusted Across Multiple Months Under Rule 6(4A), Following General Clauses Act
February 19, 2025 Case Laws Central Excise SC

SEZ Manufactured Goods Exempt from Special Additional Excise Duty and Additional Duty Under Section 3(1)
February 19, 2025 Case Laws Central Excise AT

Manufacturer Wins Relief Against Rs. 2.3 Crore Duty Demands Based on Theoretical Input-Output Ratios Under Section 36B
February 19, 2025 Case Laws VAT / Sales Tax SC

Input Tax Credit Cannot Be Reduced Retroactively Under Rule 21(8) For Pre-Amendment Stock Purchases
February 19, 2025 Case Laws Indian Laws SC

Non-Executive Director Not Liable Under Section 141 NI Act for Cheques Dishonored After Resignation Without Active Involvement
February 19, 2025 Case Laws Indian Laws HC

Conviction Under Section 138 NI Act Set Aside After Parties Reach Settlement Through Court-Approved Compromise
February 18, 2025 Circulars Customs

Customs Bond Requirements Under Section 72 Set Legal Framework for Duty Payments and Trade Compliance
February 18, 2025 Circulars Customs

Customs Duty Refund Process Goes Digital: ICEGATE Portal to Replace Manual Filing Under 1995 Regulations
February 18, 2025 Circulars Customs

DPD Registration System Gets Security Upgrade: Email and Mobile Updates Required for One-Time Default Intimation
February 18, 2025 Circulars Customs

IGCR Rules 2022: Mobile Phone Component Manufacturers Can Claim Dual Benefits Under MOOWR and Import Concessions
February 18, 2025 Notifications SEBI

New SEBI Regulations Mandate Employee Investment in MF Units, Stress Testing, and Distribution Fee Framework Under Regulations 25, 35, 52
February 18, 2025 Notifications Customs

Direct Movement of IT/Electronics Goods to AEO Premises Before Customs Clearance Under Sec 58/58A and 65
February 18, 2025 Notifications SEBI

SEBI Introduces Framework for Securities Market Rule-Making Process with 21-Day Public Comment Period
February 18, 2025 Case Laws Income Tax HC

Tax Authorities' Finding of Non-Agricultural Land Status Under Section 2(14)(iii) Upheld Despite Revenue Records Showing Otherwise
February 18, 2025 Case Laws Income Tax HC

Tax Authority Must Exercise Revision Powers Under Section 264 Even If Order Was Appealable But No Appeal Filed
February 18, 2025 Case Laws Income Tax AT

Reopening Valid When Land Purchase Deed Not Examined Under Section 147; Addition Under 56(2)(vii)(b) Sustained
February 18, 2025 Case Laws GST HC

Digital Signatures Missing on Tax Notice and Order Makes Proceedings Invalid - Fundamental Authentication Requirements Not Met
February 18, 2025 Case Laws GST HC

GST Fraud: Multiple FIRs and Ongoing Investigation Lead to Bail Denial Despite Previous Release in Similar Case
February 18, 2025 Case Laws GST HC

Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial Year
February 18, 2025 Case Laws GST HC

Commissioner's Restrictive Timeline Interpretation Overturned; 30-Day Condonable Period Applies for Late Appeal Filing Under Section 128
February 18, 2025 Case Laws GST HC

GST Assessment Orders Quashed Under Section 161 Due to Lack of Reasoning and Natural Justice Violation
February 18, 2025 Case Laws Income Tax AT

Penalty Under Section 271(1)(c) Invalid When Income Addition Based on Estimated Profit Rate Differences
February 18, 2025 Case Laws Customs AT

Royalty Payment at 4% on Net Sales Not Includable in Import Value Under Customs Valuation Rule 10(1)(c)
February 18, 2025 Case Laws Companies Law HC

SFIO Investigation Report on Corporate Misconduct Upheld; Prosecution Under Companies Act and IPC to Proceed
February 18, 2025 Case Laws GST HC

Administrative Order Upheld as Proper Notice and Response Time Were Given to Appellant Under Natural Justice Principles
February 18, 2025 Case Laws Income Tax HC

Assessment Against Merged Company Void - AO's Knowledge of Merger Makes Section 292B Relief Unavailable for Jurisdictional Error
February 18, 2025 Case Laws Income Tax AT

ITO's Section 148 Notice Void After Jurisdiction Transfer - Reassessment Quashed Due to Invalid Notice Issuance
February 18, 2025 Case Laws Income Tax AT

Share Premium Reassessment Under Section 147 Invalid Due To Lack Of Fresh Material And Change Of Opinion
February 18, 2025 Case Laws Income Tax AT

Revenue's Appeal Fails: Commercial Space Price Valuation, Reimbursement Claims and Settlement Amount Additions Rejected Due to Evidence
February 18, 2025 Case Laws IBC AT

Non-Registration of Charge Under Section 77 Cannot Invalidate Secured Creditor Status in Corporate Insolvency Resolution Process
February 18, 2025 Case Laws Customs HC

Customs Must Pay Market Value After Improper Disposal of 1065g Gold Without Notice to Owner
February 18, 2025 Case Laws Customs AT

E-scooter Parts Classification: Individual Bills of Entry Must Be Assessed Separately Under Customs Act Section 111(m)
February 18, 2025 Case Laws Companies Law HC

RBI's Regulatory Oversight Duties Can Be Challenged Through Writ Under Article 226 Despite Section 430 Companies Act
February 18, 2025 Case Laws IBC AT

Security Deposit Under Property MoU Not Classified as Financial Debt Under Section 5(8) IBC Despite Interest Clause
February 18, 2025 Case Laws IBC AT

Related Party Status Under IBC Upheld Due to Operational Interdependence Through Maintenance Agreement
February 18, 2025 Case Laws IBC AT

Sale as Going Concern in Liquidation Upheld: Clean Slate Theory Validates Freedom from Prior Unpaid Liabilities
February 18, 2025 Case Laws Money Laundering HC

Accused in PMLA Case Gets Bail After 4.5 Years in Custody, As Detention Exceeds Half of Maximum Sentence Under 436-A CrPC
February 18, 2025 Case Laws Service Tax HC

Department Can Proceed with CENVAT Credit Assessment for Free Materials Despite Quashed Show Cause Notice
February 18, 2025 Case Laws Service Tax AT

Service Tax on Bank Transfers: Revenue Must Verify Tax Categories Before Determining Liability on Intra-Bank Transactions
February 18, 2025 Case Laws Service Tax AT

Service Tax Liability on GTA Services Shifts to Recipients, Provider Not Responsible for Recipients' Tax Compliance
February 18, 2025 Case Laws VAT / Sales Tax HC

Public Sector Undertaking Gets Stay on Tax Recovery as Section 21(7) Bar Conflicts with Rule 15(2)(b) Benefits

1 ....38 39 40 414243 44 45 46........ 69

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