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    October 6, 2025   Case Laws Income Tax
    Assessment order quashed for denial of hearing; remitted for de novo assessment-consider reply and comply with s.144B, s.194Q, s.40(a)(ia)
    October 6, 2025   Case Laws Income Tax
    Penalty under section 271(1)(c) read with section 274 invalidated for non-specific show-cause notice; require fresh compliant notice
    October 6, 2025   Case Laws Income Tax
    Assessment addition deleted where income estimated from uncorroborated third-party statement and without rejecting books of account
    October 6, 2025   Case Laws Income Tax
    Penalty under section 271D deleted as no evidence of Rs.25 crore cash receipt; no contravention of section 269SS
    October 6, 2025   Case Laws Income Tax
    GST return discrepancies alone cannot justify addition under Section 69C; AO must apply 5% gross profit on admitted purchases
    October 6, 2025   Case Laws Income Tax
    Principal recovery under finance lease treated as non-taxable capital return when surrendered depreciation accepted; tax addition reduction upheld
    October 6, 2025   Case Laws Customs
    Appeals allowed; quashes post-clearance duty recovery and confiscation for lack of valuation jurisdiction under s.3(1)/3(2)
    October 6, 2025   Case Laws Service Tax
    Decision finds SEO and web development are IT-enabled exports, quashes service tax, interest and penalty demand
    October 6, 2025   Case Laws Indian Laws
    IB moratorium does not bar Section 138/141 NI Act proceedings; personal criminal liability survives unless extinguished by Section 31/32A plan
    October 6, 2025   Case Laws Income Tax
    Operating, not finance, leases; MLI cannot alter DTAA absent s.90(1) notification; Art.8 covers aircraft rentals; no PE under Art.5
    October 6, 2025   Case Laws Income Tax
    Tax addition deleted where Form 26AS mismatches contradicted cash-basis books and corroborative evidence; Section 133(6) allowed
    October 6, 2025   Case Laws Companies Law
    Section 454 is a continuing offence and summons-triable, but prosecution failed to prove preliminary facts; accused acquitted
    October 6, 2025   Case Laws FEMA
    Penalty under Section 50 FERA unsustainable where minor 5.45% export shortfall and Section 18(1)(a) complied
    October 6, 2025   Case Laws FEMA
    Contravention of Section 6(3)(i) FEMA deemed civil breach without mens rea; Section 13(1) penalty reduced, confiscation set aside
    October 6, 2025   Case Laws Central Excise
    Appeal dismissed; no willful suppression under proviso to s.11A(1), extended limitation period not invokable, thus demands set aside as time-barred
    October 4, 2025   Notifications DGFT
    Govt amends HSN 1006 export policy: rice to EU, UK, EEA require Export Inspection Council certificate until April 2, 2026.
    October 4, 2025   Notifications DGFT
    One-time approval to export up to 100 MT DWR-162 wheat seed to Indonesia via designated national export agency and seaport
    October 4, 2025   Notifications DGFT
    Government reclassifies de-oiled rice bran from Prohibited to Free, allowing exports under Foreign Trade Policy 2023
    October 4, 2025   Notifications DGFT
    Central government exempts exports of specified agricultural commodities to Bhutan from export restrictions until further notice
    October 4, 2025   Circulars DGFT
    Regional authorities may issue ANF 2J End-User Certificates (EUCs) per Appendix 2Q with limits for restricted items.
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October 6, 2025   Case Laws Income Tax
Assessment order quashed for denial of hearing; remitted for de novo assessment-consider reply and comply with s.144B, s.194Q, s.40(a)(ia)
October 6, 2025   Case Laws Income Tax
Penalty under section 271(1)(c) read with section 274 invalidated for non-specific show-cause notice; require fresh compliant notice
October 6, 2025   Case Laws Income Tax
Assessment addition deleted where income estimated from uncorroborated third-party statement and without rejecting books of account
October 6, 2025   Case Laws Income Tax
Penalty under section 271D deleted as no evidence of Rs.25 crore cash receipt; no contravention of section 269SS
October 6, 2025   Case Laws Income Tax
GST return discrepancies alone cannot justify addition under Section 69C; AO must apply 5% gross profit on admitted purchases
October 6, 2025   Case Laws Income Tax
Principal recovery under finance lease treated as non-taxable capital return when surrendered depreciation accepted; tax addition reduction upheld
October 6, 2025   Case Laws Customs
Appeals allowed; quashes post-clearance duty recovery and confiscation for lack of valuation jurisdiction under s.3(1)/3(2)
October 6, 2025   Case Laws Service Tax
Decision finds SEO and web development are IT-enabled exports, quashes service tax, interest and penalty demand
October 6, 2025   Case Laws Indian Laws
IB moratorium does not bar Section 138/141 NI Act proceedings; personal criminal liability survives unless extinguished by Section 31/32A plan
October 6, 2025   Case Laws Income Tax
Operating, not finance, leases; MLI cannot alter DTAA absent s.90(1) notification; Art.8 covers aircraft rentals; no PE under Art.5
October 6, 2025   Case Laws Income Tax
Tax addition deleted where Form 26AS mismatches contradicted cash-basis books and corroborative evidence; Section 133(6) allowed
October 6, 2025   Case Laws Companies Law
Section 454 is a continuing offence and summons-triable, but prosecution failed to prove preliminary facts; accused acquitted
October 6, 2025   Case Laws FEMA
Penalty under Section 50 FERA unsustainable where minor 5.45% export shortfall and Section 18(1)(a) complied
October 6, 2025   Case Laws FEMA
Contravention of Section 6(3)(i) FEMA deemed civil breach without mens rea; Section 13(1) penalty reduced, confiscation set aside
October 6, 2025   Case Laws Central Excise
Appeal dismissed; no willful suppression under proviso to s.11A(1), extended limitation period not invokable, thus demands set aside as time-barred
October 4, 2025   Notifications DGFT
Govt amends HSN 1006 export policy: rice to EU, UK, EEA require Export Inspection Council certificate until April 2, 2026.
October 4, 2025   Notifications DGFT
One-time approval to export up to 100 MT DWR-162 wheat seed to Indonesia via designated national export agency and seaport
October 4, 2025   Notifications DGFT
Government reclassifies de-oiled rice bran from Prohibited to Free, allowing exports under Foreign Trade Policy 2023
October 4, 2025   Notifications DGFT
Central government exempts exports of specified agricultural commodities to Bhutan from export restrictions until further notice
October 4, 2025   Circulars DGFT
Regional authorities may issue ANF 2J End-User Certificates (EUCs) per Appendix 2Q with limits for restricted items.

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DGFT

The Central Government granted a one-time exemption permitting...

One-time approval to export up to 100 MT DWR-162 wheat seed to Indonesia via designated national export agency and seaport

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DGFT October 4, 2025 Notifications
The Central Government granted a one-time exemption permitting export of up to 100 metric tonnes of wheat seed variety DWR-162 (ITC HS 10019100) to Indonesia, effective immediately. Export must be routed through the designated national export agency via the specified seaport. The originating university or the state agriculture department is authorised to certify the seed's identity and quantity. Permission is limited to this single shipment and conditioned on the required certification.
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Acts Income Tax
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