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Highlights / Annotations / Catch Notes For 2025

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Showing 2351 to 2400 of 3077 Records

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January 25, 2025 Case Laws Income Tax SC

Supreme Court Allows Petitioner to Challenge Black Money and FEOA Proceedings Before Designated Authority u/ss 4, 10, 12.
January 25, 2025 Case Laws Income Tax HC

Tax Court Waives Section 271B Penalty: Delayed Audit Report Filing Justified Due to Raids, Seizures, and Genuine Compliance Efforts.
January 25, 2025 Case Laws Income Tax HC

High Court Invalidates Section 270A Penalty Order Due to Department's Failure to Consider Pending Appeal Status.
January 25, 2025 Case Laws Income Tax HC

High Court Quashes Inflated Tax Demands Under Direct Tax Vivad Se Vishwas Act Due to Lack of Documentary Evidence.
January 25, 2025 Case Laws Income Tax HC

High Court: Property Tax Liability Requires Proof of Actual Ownership Benefits, Not Just Signatures on Conveyance Documents - Section 26.
January 25, 2025 Case Laws Income Tax AT

Power Supply Transfer Pricing: ITAT Upholds TPO's Internal Comparable Analysis u/s 92BA Over State Utility Rates.
January 25, 2025 Case Laws Income Tax AT

Income Tax Tribunal Directs Fresh Verification of Sikkimese Individual's Exemption Claim u/s 10(26AAA) Following Rule 46A(3).
January 25, 2025 Case Laws Income Tax AT

Capital Gains From Pre-2017 Shares Under India-Mauritius DTAA Remain Tax Exempt Despite Post-2017 Losses, Rules ITAT.
January 25, 2025 Case Laws Income Tax AT

Tax Audit Report Penalty Upheld: ITAT Confirms Section 271B Penalty for Rs.8.5 Crore Turnover Firm Missing Audit Deadline.
January 25, 2025 Case Laws Income Tax AT

Tax Tribunal Allows Weighted Deduction for Domestic R&D Expenses u/s 35(2AB), Separates Foreign Research Cost Treatment.
January 25, 2025 Case Laws Income Tax AT

Tax Tribunal Orders Fresh Review of Transfer Pricing Methods and Trade Payables Documentation for AY 2021-22 Expense Allocation.
January 25, 2025 Case Laws Income Tax AT

Tax Tribunal Rejects Revenue's Appeal on Unexplained Money, Rules Registered Sale Deed Value Prevails Over Agreement Amounts.
January 25, 2025 Case Laws Income Tax AT

Tax Tribunal Upholds DVO's Property Valuation Over Registered Valuer's Report u/s 56(2)(vii) and 50C.
January 25, 2025 Case Laws Income Tax AT

Bank Deposits During Demonetization: ITAT Remands Case for Fresh Assessment Following CBDT Guidelines u/s 69, 69A.
January 25, 2025 Case Laws Income Tax AT

Tax Tribunal Invalidates Reassessment Based on Uncorroborated Digital Evidence from Third-Party Search in Property Purchase Case.
January 25, 2025 Case Laws Income Tax AT

Tax Commissioner's Revision Powers Upheld in Section 263 Case Over Undisclosed Property Sales and Capital Gains.
January 25, 2025 Case Laws Income Tax AT

Income Tax Officer's 5-Day Notice Period for Section 148A(b) Response Deemed Inadequate, Violating Natural Justice Principles.
January 25, 2025 Case Laws Income Tax AT

Tribunal Rules No Double TDS Required When Acquiring Lending Rights After Original Borrower Already Deducted Tax Under 193/194A.
January 25, 2025 Case Laws Income Tax AT

Tribunal Remands Case After Tax Authorities Failed to Address Assessee's Arguments on Property Valuation u/s 56(2)(x)(b).
January 25, 2025 Case Laws Income Tax AT

Debenture Interest Becomes Taxable Upon Share Conversion, Not Sale - ITAT Rules u/s 263 and 47(x.
January 25, 2025 Case Laws Central Excise AT

CESTAT Awards 12% Annual Interest on Investigation Deposits Refund, Overturning Lower Authority's 6% Rate Decision.
January 25, 2025 Case Laws Service Tax AT

Tribunal Rules Trailer Services Are 'Deemed Sale' Not 'Supply of Tangible Goods', Exempting from Service Tax Liability.
January 25, 2025 Case Laws Customs HC

High Court Grants Bail in Gold Smuggling Case, Citing Weak Evidence Links and Need for Independent Corroboration u/s 108.
January 25, 2025 Case Laws Customs AT

CESTAT Upholds Reclassification of Copper Bus Bars Under CTI 7407 10 30, Reduces Penalties While Maintaining Confiscation.
January 25, 2025 Case Laws SEBI HC

Direct Demat Transfer Rules Relaxed for Index Derivatives with Cash Margins, No DP License Needed.
January 25, 2025 Case Laws IBC AT

Tax Claims Under IBC Resolution Plan Classified as Operational Debt, NCLAT Upholds Section 30(2)(b) Treatment.
January 25, 2025 Case Laws Indian Laws SC

Supreme Court: High Court Cannot Comment on Case Merits Before Delay Condonation Decision in Appellate Tribunal Appeals.
January 24, 2025 Case Laws GST HC

High Court Overturns GST Penalty u/s 129(1), Rules Incomplete E-way Bill Details Not Proof of Tax Evasion.
January 24, 2025 Case Laws GST HC

Tax Authority Issues Show-Cause Notice for Rs. 16.56 Lakh Short Payment on Commission Income from Jembo Cable Services.
January 24, 2025 Case Laws GST HC

High Court: Statement Recording Not Mandatory Before Show Cause Notice u/s 122(1A) of CGST Act 2017.
January 24, 2025 Case Laws GST HC

High Court Directs Re-examination of GST Input Tax Credit u/s 17(5) Following Supreme Court's Functionality Test Guidelines.
January 24, 2025 Case Laws GST HC

High Court Remands ITC Denial Case for Fresh Review u/s 16(5) of GST Acts, Orders Hearing Within 3 Months.
January 24, 2025 Case Laws GST HC

GST Rule 96(10) Amendment Through Notification 54/2018 Applies Prospectively From October 2018, High Court Rules.
January 24, 2025 Case Laws Income Tax HC

CBDT Must Give Fair Hearing on 1585-Day Delay in Revised Return Filing Despite Section 119(2) Being Silent.
January 24, 2025 Case Laws Income Tax HC

Power Transfer Pricing u/s 80IA: High Court Validates CUP Method Using State Electricity Board Rates as ALP Benchmark.
January 24, 2025 Case Laws Income Tax HC

High Court Validates CBDT Notification Limiting Section 80IB(10) Tax Benefits for Slum Redevelopment Projects Between 2004-2008.
January 24, 2025 Case Laws Income Tax HC

High Court Validates IT Act Amendments on Housing Perks Valuation, Setting Population-Based Rates u/s 17(2)(ii.
January 24, 2025 Case Laws Income Tax HC

High Court Validates ITAT Order: Share Trading Gains Exempt u/s 10(38) Despite Missing AIR Reports.
January 24, 2025 Case Laws Income Tax AT

ITAT Upholds ESOP Expense Deductions After Finding AO's Verification Adequate u/s 263, Rejects PCIT's Revision Order.
January 24, 2025 Case Laws Income Tax AT

Tax Tribunal Upholds Penalties on Firm u/s 271(1)(c) for Unexplained Cash Credits and False Expense Claims.
January 24, 2025 Case Laws Income Tax AT

ITAT Orders Fresh Assessment of Property Ownership Share and Section 54 LTCG Deduction After Rejecting Khatha-Based Determination.
January 24, 2025 Case Laws Income Tax AT

Tax Reassessment u/s 147 Quashed: Identical Facts Cannot Justify Reopening Without New Evidence, Rules ITAT.
January 24, 2025 Case Laws Income Tax AT

Tax Deduction Denied: ITAT Rules Form 56F Invalid When Not Certified by Qualified Chartered Accountant u/s 10A.
January 24, 2025 Case Laws Income Tax AT

Tax Rate of 60% u/s 115BBE Applies to Unexplained Cash Deposits for Entire Assessment Year 2017-18.
January 24, 2025 Case Laws Income Tax AT

ITAT Deletes Additions u/s 69A and 68, Rules Unsecured Loans Valid With Proper Financial Documentation.
January 24, 2025 Case Laws Income Tax AT

Tax Tribunal Deletes TPO Adjustments, Orders ALP Recomputation for Drug Pricing, and Rules on R&D Claims u/s 35(2AB).
January 24, 2025 Case Laws Customs HC

High Court Strikes Down 15-Year-Old Customs Notice for Exceeding Time Limit u/s 28(9) of Customs Act.
January 24, 2025 Case Laws Customs AT

Customs Tribunal Overturns Penalties in Gold Smuggling Case Due to Insufficient Evidence Beyond Witness Statements u/s 112.
January 24, 2025 Case Laws Customs AT

Customs Tribunal Overturns Motorcycle Confiscation Order, Rules No Evidence of Smuggling u/s 111 Customs Act.
January 24, 2025 Case Laws IBC AT

NCLAT Rules 180-Day Moratorium Under IBC Section 101(1) Is Mandatory, Cannot Be Extended By Any Authority.

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A: Government Contract Cancellation Allows Judicial Remedy for Subcontrac...

F: Corporate Name Change Impacts Tax Deduction: Merger Complications Requ...

H: Territorial Jurisdiction Denied: Petitioner Directed to Refile in Appr...

H: Gold Import Violation: Seizure Upheld as Court Rejects Fine Option and...

H: Club Membership Services Face New Tax Liability as Mutuality Principle...

A: GST Law Introduces Consent-Driven Data Sharing Mechanism for Registere...

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