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Highlights / Annotations / Catch Notes For 2025

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Showing 3101 to 3150 of 3382 Records

1 ....59 60 61 626364 65 66 67........ 68

January 9, 2025 Case Laws GST AAAR

Sikka Ports Denied Input Tax Credit for Vessel Repairs; Section 17(5)(b) CGST Act Applied to SPV Hiring.
January 9, 2025 Case Laws GST AAAR

AAAR rules no GST on free employee bus transport; ITC allowed for buses over 13 seats; canteen recoveries exempt.
January 9, 2025 Case Laws Income Tax HC

High Court Validates Tax Case Transfer from Mumbai to Delhi u/s 127(2) for Coordinated Investigation.
January 9, 2025 Case Laws Income Tax HC

High Court: Land possession transfer without ownership change or payment isn't a 'transfer' under Income Tax Act Section 2(47).
January 9, 2025 Case Laws Income Tax HC

High Court overturns salary expense assessment; orders fresh review without previous special audit u/s 142(2A).
January 9, 2025 Case Laws Income Tax AT

ITAT: Domestic firms must pay dividend tax u/s 115-O, not DTAA rates, for non-resident shareholders.
January 9, 2025 Case Laws Income Tax AT

ITAT Dismisses Revenue's Appeal, Rules Section 271G Penalty Inapplicable Based on Bombay High Court Precedent.
January 9, 2025 Case Laws Income Tax AT

Assessee's Appeal Allowed: Revisional Order u/s 263 Quashed; ITAT's Examination Upheld, No New Income Sources Found.
January 9, 2025 Case Laws Income Tax AT

ITAT: Use Prescribed Valuation Methods for Share Valuation u/s 56(2)(viib); Favors Taxpayer in Appeal.
January 9, 2025 Case Laws Income Tax AT

ITAT: Domain Registrar's Income Not Taxable as Royalty Under Income Tax Act, Confirms DTAA Benefits for LLPs.
January 9, 2025 Case Laws Income Tax AT

ITAT Confirms Penalty for Willful Misreporting of Income u/s 270A; Mens Rea Not Required for Civil Penalties.
January 9, 2025 Case Laws Income Tax AT

Taxpayer Can Opt for Concessional Rate u/s 115BAC(5)(i) Despite Late Form 10IE in Previous Year.
January 9, 2025 Case Laws Income Tax AT

ITAT Overturns Rs. 14 Crore Addition Due to Lack of Evidence in Section 133A Survey Case on Land Transactions.
January 9, 2025 Case Laws Customs HC

High Court permits release of held containers; legal issues remain unresolved due to unique circumstances and extended delays.
January 9, 2025 Case Laws Customs AT

CESTAT Rules Investigation Report Not Appealable; No Quasi-Judicial Order, Rights Uninfringed; Challenge Allowed in Adjudication.
January 9, 2025 Case Laws Customs AT

CESTAT Rules Appellant-Importer Liable for Interest on Delayed SAD Payment; Penalties and Confiscation Dismissed.
January 9, 2025 Case Laws Companies Law HC

High Court: Indefinite Look Out Circulars Violate Right to Travel Under Article 21, Must Be Proportionate.
January 9, 2025 Case Laws IBC AT

NCLAT Dismisses Contempt Application; Finds No Fault in Section 7 CIRP Initiation for Samhita Project Under IBC Jurisdiction.
January 9, 2025 Case Laws Money Laundering HC

Court Quashes Proceedings: No Money Laundering Found, Actions Deemed Forgery u/s 482 CrPC for Justice.
January 9, 2025 Case Laws Service Tax AT

CESTAT Rules Transportation Services as Composite; Sets Aside Demand Due to Export and Time-Barred Claims.
January 9, 2025 Case Laws Central Excise HC

High Court: Statements by Excise Officers inadmissible without witness cross-examination under Excise Act Sections 9D(1)(a) & 9D(1)(b).
January 9, 2025 Case Laws Central Excise AT

Appellant Secures Duty Exemption Under Notifications 6/2002-CE & 6/2006-CE by Reversing Cenvat Credit, Avoids Penalty.
January 9, 2025 Case Laws Central Excise AT

CENVAT Credit Reversal Not Required for Exports under Notification No. 4/2006-CE, CESTAT Rules; Appeal Allowed.
January 9, 2025 Case Laws Indian Laws HC

High Court Affirms Complaint u/ss 138 and 141 of Negotiable Instruments Act; Partners Liable for Firm's Cheques.
January 9, 2025 Case Laws Indian Laws HC

High Court Dismisses Petition, Upholds Tribunal's Discretion to Condon Delay for "Sufficient Cause" in Arbitral Proceedings.
January 9, 2025 Case Laws Income Tax HC

High Court Upholds Reopening of Assessments; Cash Receipt Issues Unexamined Initially, Section 151 Approval Considered Valid.
January 9, 2025 Case Laws Income Tax HC

Bombay High Court Orders TDS Verification and Refund Processing in Four Months for Petitioner.
January 9, 2025 Case Laws Income Tax AT

ITAT Confirms 11% CCD Coupon Rate as Arm's Length; Allows Depreciation on Goodwill from Slump Sale u/s 32.
January 9, 2025 Case Laws Central Excise AT

Penalties on Co-Noticees Unsustainable When Main Case Settled Under SVLDRS 2019, CESTAT Rules.
January 8, 2025 Case Laws Income Tax HC

High Court excuses 98-day appeal delay due to accountant's error from raid disruptions, prioritizing merits over technicality.
January 8, 2025 Circulars Customs

Import of IT Hardware Under HSN 8741 Now Requires License; Compliance with New Filing Process Essential.
January 8, 2025 Circulars Customs

Manual Filing Allowed for Export Shipping Bills with No Foreign Exchange Under Scheme Code 99 Until System Update.
January 8, 2025 Notifications GST

GST Intelligence to Enforce IT Rules on Digital Platforms Under New Govt Designation.
January 8, 2025 Notifications Income Tax

IFSC Units Exempt from TCS as 'Buyers' Under Income Tax Act if Opting for Section 80LA Deduction with Form 1A.
January 8, 2025 Case Laws GST HC

Tax Demand Challenged Over Filing Discrepancies; Court Orders Partial Payment and Objections Within Four Weeks.
January 8, 2025 Case Laws GST HC

Consolidated GST Notices Invalid: High Court Requires Separate Notices for Each Year, Extends Reply Deadline to Nov 2024.
January 8, 2025 Case Laws GST HC

Accused Granted Bail in GST Fraud Case Due to Weak Evidence and Extended Custody; Investigation Inconclusive.
January 8, 2025 Case Laws GST HC

Government Must Pay GST Difference at 6% to Petitioner for 2022; Interest Accrues on Delayed Payment.
January 8, 2025 Case Laws GST HC

Natural Justice Breach: Credit Disallowed Without Hearing; Court Suspends Action on Electronic Credit Ledger.
January 8, 2025 Case Laws GST HC

Firm Granted Fresh Refund Application Due to Inverted Duty Structure After Retrospective Amendment to CGST Rules 2017.
January 8, 2025 Case Laws GST CCI

Retailer Must Reassess Prices After GST Cut; Court Orders New Investigation into Consumer Benefit Compliance.
January 8, 2025 Case Laws Income Tax HC

Reassessment Proceedings Quashed Due to Inconsistent Grounds in Notices; Fair Opportunity for Taxpayer Compromised.
January 8, 2025 Case Laws Income Tax HC

Court Overturns Tax Order; Criticizes Misuse of CGST Data for Income Tax Reassessment Without Proper Verification.
January 8, 2025 Case Laws Income Tax AT

Trust Denied Tax Exemption for Violating Law Against Community-Specific Benefits, Tribunal Upholds Decision.
January 8, 2025 Case Laws Income Tax AT

Partnership Firm Loan Repayments via Journal Entries Exempt from Penalties Under Income Tax Act.
January 8, 2025 Case Laws Income Tax AT

Software License Fees and Services Not Taxable as Technical Services Under India-UK DTAA, ITAT Rules.
January 8, 2025 Case Laws Income Tax AT

Fraudulent Income Taxable on Accrual Despite Recovery; No Deductions Allowed for Recovery Expenses Under Tax Law.
January 8, 2025 Case Laws Income Tax AT

ITAT Rules Long-Term Capital Gains from Shares Not Bogus Without Concrete Evidence; Addition u/s 68 Removed.
January 8, 2025 Case Laws Income Tax AT

Tax Tribunal Rules on Charitable Exemption and Write-off of Non-Recoverable Dues for Terminated Members.
January 8, 2025 Case Laws Income Tax AT

ITAT rules in favor of company, confirming genuineness of share capital and preventing double taxation u/s 68.

1 ....59 60 61 626364 65 66 67........ 68

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