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    October 4, 2025   Case Laws Income Tax
    Reassessment under s.153A quashed; documents treated as business records, no transfer under s.2(47), assessment restored
    October 4, 2025   Case Laws Income Tax
    S.154 rectification upheld, restoring assessee's s.10(23D) exemption for SEBI-registered mutual fund income after CPC acceptance
    October 4, 2025   Case Laws Income Tax
    Assessee wins: s.56(2)(viia) targets unappropriated shares, not bona fide fresh allotments; valuation and other additions deleted
    October 4, 2025   Case Laws Income Tax
    TDS credit be given to employee despite employer's CIRP moratorium under IBC s.9; AO directed to grant within 60 days
    October 4, 2025   Case Laws Income Tax
    Delayed filing of revised Form 10DA is a procedural lapse; deduction under section 80JJAA allowed, remitted for verification and quantification
    October 4, 2025   Case Laws Income Tax
    s.153D approvals invalid where omnibus mechanical sanction without independent reasoning; assessments quashed for lack of application of mind
    October 4, 2025   Case Laws Income Tax
    Section 54F(2): 'Purchase' broadly construed; allow pro rata exemption when new house cost is less than net sale consideration
    October 4, 2025   Case Laws Income Tax
    Assessment orders 29.12.2017 void ab initio as time-barred; no proof of dispatch under s.153B, breach s.282/Rule127
    October 4, 2025   Case Laws Customs
    Provisional release allowed for second-hand digital multifunction devices as highly specialised equipment under Customs Act, 1962, with conditions
    October 4, 2025   Case Laws Customs
    Proforma invoices from mobile phones inadmissible; confiscation, redemption fines and penalties set aside for specified import bills
    October 4, 2025   Case Laws Companies Law
    Transfer and revival of insolvency proceedings allowed; adjudication under Section 7 directed and revival set aside under Section 434(1)(c)
    October 4, 2025   Case Laws IBC
    Petition dismissed; municipal refusal to effect property mutation upheld as lawful-auction purchaser liable for pre-sale property tax liabilities
    October 4, 2025   Case Laws IBC
    Appeal dismissed: Appellant ordered to lift lien and release Rs 27.60 crore fixed deposit with interest
    October 4, 2025   Case Laws IBC
    Appeal dismissed; restoration under Section 9 and Rule 48(2) denied for repeated non-appearance and inaction
    October 4, 2025   Case Laws Money Laundering
    Applicant granted regular bail under Article 21 due to prolonged pretrial detention, lack of prima facie money-laundering case
    October 4, 2025   Case Laws Money Laundering
    Provisional attachment upheld; no independent probe required into predicate offence; Section 5(1) requirements satisfied, temporal acquisition not a s...
    October 4, 2025   Case Laws Service Tax
    Interest under Section 75 automatically payable for belated input service credit; extended period and Section 78(1) penalty set aside
    October 4, 2025   Case Laws VAT / Sales Tax
    Statutory sales tax demands after CIRP commencement unenforceable if revenue authority fails to file claim; extinguished on plan approval
    October 4, 2025   Case Laws Indian Laws
    Criminal appeal in dishonour-of-cheque case admitted but relief conditioned on pre-deposit under Section 148 NI Act; Section 91 denied
    October 3, 2025   Notifications FEMA
    Central bank allows non-resident rupee account holders to trade dated government securities, T-bills, NCDs and commercial paper under Reg. 7(1)
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October 4, 2025   Case Laws Income Tax
Reassessment under s.153A quashed; documents treated as business records, no transfer under s.2(47), assessment restored
October 4, 2025   Case Laws Income Tax
S.154 rectification upheld, restoring assessee's s.10(23D) exemption for SEBI-registered mutual fund income after CPC acceptance
October 4, 2025   Case Laws Income Tax
Assessee wins: s.56(2)(viia) targets unappropriated shares, not bona fide fresh allotments; valuation and other additions deleted
October 4, 2025   Case Laws Income Tax
TDS credit be given to employee despite employer's CIRP moratorium under IBC s.9; AO directed to grant within 60 days
October 4, 2025   Case Laws Income Tax
Delayed filing of revised Form 10DA is a procedural lapse; deduction under section 80JJAA allowed, remitted for verification and quantification
October 4, 2025   Case Laws Income Tax
s.153D approvals invalid where omnibus mechanical sanction without independent reasoning; assessments quashed for lack of application of mind
October 4, 2025   Case Laws Income Tax
Section 54F(2): 'Purchase' broadly construed; allow pro rata exemption when new house cost is less than net sale consideration
October 4, 2025   Case Laws Income Tax
Assessment orders 29.12.2017 void ab initio as time-barred; no proof of dispatch under s.153B, breach s.282/Rule127
October 4, 2025   Case Laws Customs
Provisional release allowed for second-hand digital multifunction devices as highly specialised equipment under Customs Act, 1962, with conditions
October 4, 2025   Case Laws Customs
Proforma invoices from mobile phones inadmissible; confiscation, redemption fines and penalties set aside for specified import bills
October 4, 2025   Case Laws Companies Law
Transfer and revival of insolvency proceedings allowed; adjudication under Section 7 directed and revival set aside under Section 434(1)(c)
October 4, 2025   Case Laws IBC
Petition dismissed; municipal refusal to effect property mutation upheld as lawful-auction purchaser liable for pre-sale property tax liabilities
October 4, 2025   Case Laws IBC
Appeal dismissed: Appellant ordered to lift lien and release Rs 27.60 crore fixed deposit with interest
October 4, 2025   Case Laws IBC
Appeal dismissed; restoration under Section 9 and Rule 48(2) denied for repeated non-appearance and inaction
October 4, 2025   Case Laws Money Laundering
Applicant granted regular bail under Article 21 due to prolonged pretrial detention, lack of prima facie money-laundering case
October 4, 2025   Case Laws Money Laundering
Provisional attachment upheld; no independent probe required into predicate offence; Section 5(1) requirements satisfied, temporal acquisition not a safeguard
October 4, 2025   Case Laws Service Tax
Interest under Section 75 automatically payable for belated input service credit; extended period and Section 78(1) penalty set aside
October 4, 2025   Case Laws VAT / Sales Tax
Statutory sales tax demands after CIRP commencement unenforceable if revenue authority fails to file claim; extinguished on plan approval
October 4, 2025   Case Laws Indian Laws
Criminal appeal in dishonour-of-cheque case admitted but relief conditioned on pre-deposit under Section 148 NI Act; Section 91 denied
October 3, 2025   Notifications FEMA
Central bank allows non-resident rupee account holders to trade dated government securities, T-bills, NCDs and commercial paper under Reg. 7(1)

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Customs

The central customs authority amends the Sea Cargo Manifest and...

Fourth Amendment, 2025: Sea Cargo Manifest and Transshipment Regulations revise TABLE after FORM-XII, serial 6 col (3) date to 31.12.2025

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Customs October 3, 2025 Notifications
The central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
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Acts Income Tax
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