Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Gold and Silver Import Regulations Updated: 13... TaxTMI Procedural Flaws Invalidate GST Tax Order, Restore... TaxTMI GST Registration Cancellation Upheld: Failure to... TaxTMI Contractual Delay Penalties Upheld: Liquidated... TaxTMI Tax Liability After Death: Section 93 Requires... TaxTMI Govt Amends PMLA to Empower Indian Cyber Crime... TaxTMI Tax Exemption for Mysore Palace Board Under Section... TaxTMI Interim Relief Granted: Tax Notifications... TaxTMI Legal Proceedings Against Deceased Person... TaxTMI Ex Parte Tax Assessment Invalidated: Procedural... TaxTMI GST Appellate Tribunal Procedure Rules 2025... TaxTMI Customs Transshipment Regulations Updated: No More... TaxTMI Luxury Goods Over 10 Lakh Now Subject to 1% Tax... TaxTMI Customs Eases Air Cargo Logistics with New... TaxTMI Government Achieves Direct Tax Collection Target,... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For April of 2025

Home Highlights April April 2025 Year 2025

Filter:

Showing 751 to 800 of 916 Records

1 ....12 13 14 151617 18 19

April 5, 2025 Case Laws Income Tax AT

Tribunal Clears Inter-Company Transactions, Finds No Violation in Partner Capital Account Withdrawals Under Sections 269SS and 269T
April 5, 2025 Case Laws Income Tax AT

Transfer Pricing Appeal Invalidated: Jurisdictional Defects Render CIT(A) Orders Null and Void Under Income Tax Act
April 5, 2025 Case Laws Income Tax AT

Taxpayer Wins Appeal: Procedural Defect in Notice Invalidates Penalty Under Section 271(1)(b) and Section 273B
April 5, 2025 Case Laws Income Tax AT

Income Tax Assessment Reopening Invalidated: Lack of Cogent Evidence and Unsubstantiated Suspicions Render Tax Additions Unsustainable
April 5, 2025 Case Laws Income Tax AT

Transfer Pricing Dispute Resolved: Tribunal Directs Rectification, Validates Comparable Company Analysis and Expense Reporting
April 5, 2025 Case Laws Income Tax AT

Assessee Successfully Challenges Section 271AA Penalty, Tribunal Finds Merit in Argument Over Record Valuation Discrepancies
April 5, 2025 Case Laws Income Tax AT

Tribunal Validates Assessee's Tax Treatment, Rejects Revenue Department's Contentions Across Multiple Taxation Challenges
April 5, 2025 Case Laws Income Tax AT

Sale of depreciable assets: Short-Term Capital Gain U/s 50 with Long-Term Asset Characteristics and Loss Set-Off
April 5, 2025 Case Laws Income Tax AT

Technical Glitch Can't Block Tax Benefits: Assessee Wins Appeal on Substantial Compliance with Section 115BAC Filing Requirements
April 5, 2025 Case Laws Income Tax AT

Income Tax Assessment Order Upheld: Comprehensive Search Review Validates Transparent Tax Declaration Under Section 153A
April 5, 2025 Case Laws Income Tax AT

Taxpayer Wins: Cash Deposits Validated Through Bank Certificates and Audited Sales Receipts Under Section 68 and 115BBE
April 5, 2025 Case Laws Income Tax AT

Seized Documents Prove Unexplained Investment, Tax Tribunal Validates Income Tax Department's Assessment Under Section 69
April 5, 2025 Case Laws Income Tax AT

No Reassessment Possible Without Concrete Evidence of Undisclosed Income Under Section 153C
April 5, 2025 Case Laws Income Tax AT

Infrastructure Development Tax Deduction Denied: Lack of Investment Risk and Entrepreneurial Commitment Invalidates Section 80IA Claim
April 5, 2025 Case Laws Customs HC

High-Stakes Duty Drawback Investigation Upheld: Complex Probe Validated, Petitioner Granted 30-Day Reply Window Under Section 124
April 5, 2025 Case Laws Customs HC

LED Lighting Seizure: Provisional Release Granted Under Customs Act Section 110A Despite Compliance Concerns
April 5, 2025 Case Laws Customs AT

Customs Authority Overturns Saffron Seizure, Reduces Penalties After Detailed Stock Verification Review Under Sections 114A, 112, and 117
April 5, 2025 Case Laws IBC AT

Financial Institutions Barred from Claiming Mortgaged Properties Beyond Settled Resolution Plan Amounts Under IBC
April 5, 2025 Case Laws Money Laundering HC

Parallel Legal Challenges Barred: PMLA Provisional Attachment Order Remains Intact After Judicial Review of Procedural Limitations
April 5, 2025 Case Laws Service Tax AT

Overseas IT Services Exempted from Service Tax in Cross-Border Transaction Between Non-Indian Entities Under Section 66
April 5, 2025 Case Laws Service Tax AT

Service Tax Demand Invalidated: Form 26AS Alone Insufficient to Prove Taxable Service Provision Without Substantive Evidence
April 5, 2025 Case Laws Service Tax AT

Tax Dispute Resolved: Govt Authority Faces Penalties for Suppressed Service Tax Returns Under Notification 25/2012-ST
April 5, 2025 Case Laws Service Tax AT

Compensation for Lost Drilling Equipment Not Taxable as Service Value Under Service Tax Provisions
April 5, 2025 Case Laws Indian Laws SC

Legal Recovery Rights Extended: Limitation Act Allows Period Extension When Liability Acknowledged Under Section 18
April 4, 2025 Notifications SEBI

SEBI Revamps InvIT Regulations to Strengthen Governance, Expand Investment Options, and Enhance Trustee Oversight
April 4, 2025 Notifications DGFT

Govt Expands Food Import Entry Points: LCS Darranga Added as 33rd Land Customs Station for Regulated International Trade
April 4, 2025 Notifications DGFT

Government Restricts Roasted Areca Nuts Imports, Implements New CIF Value Threshold for Commercial Importation under Section 08028090
April 4, 2025 Circulars DGFT

Updated RBI Authorization List: 13 Banks for Gold and Silver, 2 Banks for Gold Imports in FY 2025-26
April 4, 2025 Case Laws GST AAR

Input Tax Credit Not Available for Share Buyback Expenditure Under GST as Securities Fall Outside Supply Definition
April 4, 2025 Case Laws GST AAR

Gujarat Maritime Board Dredging Services Not Eligible for Exemption Under N/N 9/2017-IT (Rate) as Amended
April 4, 2025 Case Laws GST HC

GST Demand Against Deceased Invalid Without Show Cause Notice to Legal Representative Under Section 93
April 4, 2025 Case Laws GST HC

Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under Section 62(2) Granted While Preserving Late Fees
April 4, 2025 Case Laws GST AAR

No GST Payable on Gas Lost During Transit, But Input Tax Credit Must Be Reversed Under Section 16(1)
April 4, 2025 Case Laws GST AAR

Investment Firm Cannot Claim Input Tax Credit on Mutual Fund Transactions Under Section 17(2)
April 4, 2025 Case Laws GST AAR

Free Scraping Tool with Apsara Oil Pastels Constitutes Mixed Supply Under Section 2(74), Taxable at 18% GST (74)
April 4, 2025 Case Laws Indian Laws SC

Section 34 Application Filed on Next Court Working Day After Holiday Period Deemed Within Limitation Under Arbitration Act
April 4, 2025 Case Laws GST HC

GST Officer Appointed Under Karnataka GST Act Qualifies as Proper Officer Under IGST Act Through Cross-Empowerment Provisions
April 4, 2025 Case Laws GST AAR

Input Tax Credit Denied for Concrete Tower Construction Supporting Manufacturing Lines Under Section 17(5)(d) of CGST Act
April 4, 2025 Case Laws GST AAR

Businesses Can Apply Margin Scheme for Second-Hand Goods While Maintaining Regular GST Procedures for Other Operations Under Rule 32(5)
April 4, 2025 Case Laws GST AAR

Rice Husk Board with PVC Resin Cannot Be Classified Under Chapter 44 of GST Tariff
April 4, 2025 Case Laws GST AAR

Goods Delivered Under Fraudulent Orders Still Constitute "Supply" Under Section 7 of CGST Act Despite Non-Payment
April 4, 2025 Case Laws GST AAR

Input Tax Credit Available on Employer's Share of Mandatory Canteen Services Under Factories Act
April 4, 2025 Case Laws Income Tax HC

Transfer Pricing Adjustment for Guarantee Fees Paid to Associated Enterprise Rejected Under Section 254(2)
April 4, 2025 Case Laws Income Tax HC

Proportionate Allocation Method Valid for Computing Section 36(1)(viii) Deduction When Eligible Business Expenses Not Separately Recorded
April 4, 2025 Case Laws Income Tax AT

Property Transactions Below 50 Lakh Threshold Not Subject to TDS Under Section 194IA
April 4, 2025 Case Laws Income Tax AT

Taxpayer Wins: IT Support Services to Associated Enterprises Not "Fees for Technical Services" Under India-UK DTAA Article 13
April 4, 2025 Case Laws Income Tax AT

Cash Deposits Partially Exempted as Customary Gifts from Relatives Under Section 69A and 115BBE
April 4, 2025 Case Laws Income Tax AT

PMS Fees Qualify as Business Expenses Under Section 37, Not Part of Capital Gains Calculation
April 4, 2025 Case Laws Income Tax AT

Notice Under Section 147 Quashed: AO's Vague Reasons and PCIT's Mechanical Approval Render Reopening Invalid
April 4, 2025 Case Laws Income Tax AT

Income Tax Notice Under Section 148 Quashed Due to Jurisdictional Errors and Unjustified Cash Credit Additions

1 ....12 13 14 151617 18 19

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Taxpayer Must Correctly Report Export Sales as Zero-Rated, Amend GSTR-...

F: Taxpayers Can Challenge GST Rectification Orders Affecting Original As...

A: GST Appeals: Key Filing Guidelines for Taxpayers Navigating Tribunal P...

A: LLP Corrects Annual Return Filing Errors: Identify, Revise, Submit, an...

A: Comprehensive Guide: Protecting Intellectual Property Rights Through S...

A: Navigating India's Trademark Registration: 7 Essential Steps from Sear...

A: Legal Shield for Regional Products: Geographical Indication Protects U...

A: Inventors Gain Exclusive Rights: Patent Protection Ensures Innovation ...

A: Customs Act Empowers Businesses to Strategically Re-Export Goods with ...

A: Importers and Exporters: Navigate Customs Duty Refunds Under Section 2...

A: Imported Goods Can Stay in Approved Warehouses for Two Years, Subject ...

A: Government Controls Trade Flow: Notified vs. Specified Goods Define Im...

H: Tax Order Quashed: Procedural Flaws Invalidate Original Decision, Mand...

H: GST Recovery Order Invalidated Due to Violation of Natural Justice Pri...

H: Creditors Cannot Raise New Claims After NCLT Resolution Plan Approval,...

H: Tax Fraud Case: Anticipatory Bail Denied Due to Systematic Invoice Man...

H: Property Dispute Resolution: Income Tax Act Sections 269-UN and 293 Do...

H: Reassessment Notice Invalidated: Statutory Time Limit Breach Renders T...

H: Property Title Clearance Costs Deemed Integral to Asset Transfer Under...

H: Cash Deposits During Demonetization: Systematic Accounting Records Shi...

H: Cash Donation to Charitable Organization Validated Under Section 80G, ...

H: Valuation Method Upheld: DCF Approach Valid, Share Premium Addition Re...

H: Comprehensive Assessment Stands: Revision Petition Dismissed When Orig...

H: Securitisation Trust Wins Tax Dispute: Excess Interest Spread Payment ...

H: Wind Turbine Generator Compensation Deemed Capital Receipt, Not Taxabl...

H: Tribunal Orders Detailed Verification of Loan and Deposit Investments,...

H: ITAT Strikes Down Tax Reassessment Order Under Section 263 Due to Proc...

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

A: GST Appellate Tribunal Setup: Comprehensive Framework for Composition,...

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