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    October 7, 2025   Case Laws Income Tax
    Opportunity to be heard granted where Section 148B notice service doubtful due to failed email and ex parte steps
    October 7, 2025   Case Laws Income Tax
    Assessee allowed s.80IA(4) deduction for captive power using SEB rates; blanket 10% interest disallowance invalid under s.36(1)(iii) and s.14A
    October 7, 2025   Case Laws Income Tax
    Interest on enhanced Land Acquisition Act compensation taxable as income from other sources under s.56(2)(viii), appeal dismissed
    October 7, 2025   Case Laws Income Tax
    Assessee's elected Rule 11UA/Section 56(2)(viib) DCF valuation upheld; AO cannot substitute NAV or re-determine FMV
    October 7, 2025   Case Laws Income Tax
    No transfer under section 2(47)(v); power of attorney not a conveyance, no capital gains under section 45 for AY 2012-13
    October 7, 2025   Case Laws Income Tax
    Appeal sustains assessee: transfer pricing adjustment on AMP expenses deleted as Chapter X not invocable; Section 154 directed
    October 7, 2025   Case Laws Income Tax
    Revenue appeal dismissed: 'arbitration award' reclassified as software sale; forex gains exempt under s.10A; no s.40(a)(ia) disallowance
    October 7, 2025   Case Laws Income Tax
    Interest on enhanced compensation from compulsory acquisition not taxable under s.56(2)(viii) read with s.145B(1), AO's inclusion set aside
    October 7, 2025   Case Laws Income Tax
    25% disallowance of purchases upheld for unverified bogus suppliers; matter remitted for verification; Rs 12L loan deletion
    October 7, 2025   Case Laws Income Tax
    AO directed to vacate s.141(1)(a) demand linked to s.40A(7) gratuity disallowance; s.143(1)(a) allows AO to disallow based on audit report
    October 7, 2025   Case Laws Customs
    Challenge dismissed; duty-drawback claims to be processed without relying on 25 September 2020 clarification and reliance barred as impermissible
    October 7, 2025   Case Laws Customs
    Appeal restores LED continuous lighting classification and declared value; s.108 statement inadmissible; post-date price list rejected
    October 7, 2025   Case Laws Customs
    Tribunal rules valuation for additional duty under s.3(1) must follow customs valuation rules; post-import price changes not recoverable
    October 7, 2025   Case Laws IBC
    Section 9 admission set aside where pre-existing civil suit on same claim predates demand notice under Sections 8 and 9(5)(ii)(d)
    October 7, 2025   Case Laws Law of Competition
    All appeals dismissed; finding of anti-competitive bid-rigging upheld under Sections 3(3)(c), 3(3)(d) read with 3(1); cease-and-desist and total-turno...
    October 7, 2025   Case Laws Money Laundering
    Special leave petition dismissed challenging provisional attachment under PMLA; where statutory appellate remedy exists, writ relief declined.
    October 7, 2025   Case Laws Money Laundering
    Appeal dismissed: four properties attached as proceeds of crime under PMLA; two direct, two equivalent-value acquisitions upheld
    October 7, 2025   Case Laws Service Tax
    Transfer of tenancy and occupancy rights not a "service" under Section 65B(44); charges not liable to service tax
    October 7, 2025   Case Laws Service Tax
    Penalty under s.77 and s.78(1) set aside where no fraud, pre-deposit paid and ST-3 returns filed
    October 6, 2025   Notifications SEZ
    Central Government notifies 11.541-hectare Special Economic Zone for semiconductor manufacturing; Approval Committee constituted, ICD status effective...
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October 7, 2025   Case Laws Income Tax
Opportunity to be heard granted where Section 148B notice service doubtful due to failed email and ex parte steps
October 7, 2025   Case Laws Income Tax
Assessee allowed s.80IA(4) deduction for captive power using SEB rates; blanket 10% interest disallowance invalid under s.36(1)(iii) and s.14A
October 7, 2025   Case Laws Income Tax
Interest on enhanced Land Acquisition Act compensation taxable as income from other sources under s.56(2)(viii), appeal dismissed
October 7, 2025   Case Laws Income Tax
Assessee's elected Rule 11UA/Section 56(2)(viib) DCF valuation upheld; AO cannot substitute NAV or re-determine FMV
October 7, 2025   Case Laws Income Tax
No transfer under section 2(47)(v); power of attorney not a conveyance, no capital gains under section 45 for AY 2012-13
October 7, 2025   Case Laws Income Tax
Appeal sustains assessee: transfer pricing adjustment on AMP expenses deleted as Chapter X not invocable; Section 154 directed
October 7, 2025   Case Laws Income Tax
Revenue appeal dismissed: 'arbitration award' reclassified as software sale; forex gains exempt under s.10A; no s.40(a)(ia) disallowance
October 7, 2025   Case Laws Income Tax
Interest on enhanced compensation from compulsory acquisition not taxable under s.56(2)(viii) read with s.145B(1), AO's inclusion set aside
October 7, 2025   Case Laws Income Tax
25% disallowance of purchases upheld for unverified bogus suppliers; matter remitted for verification; Rs 12L loan deletion
October 7, 2025   Case Laws Income Tax
AO directed to vacate s.141(1)(a) demand linked to s.40A(7) gratuity disallowance; s.143(1)(a) allows AO to disallow based on audit report
October 7, 2025   Case Laws Customs
Challenge dismissed; duty-drawback claims to be processed without relying on 25 September 2020 clarification and reliance barred as impermissible
October 7, 2025   Case Laws Customs
Appeal restores LED continuous lighting classification and declared value; s.108 statement inadmissible; post-date price list rejected
October 7, 2025   Case Laws Customs
Tribunal rules valuation for additional duty under s.3(1) must follow customs valuation rules; post-import price changes not recoverable
October 7, 2025   Case Laws IBC
Section 9 admission set aside where pre-existing civil suit on same claim predates demand notice under Sections 8 and 9(5)(ii)(d)
October 7, 2025   Case Laws Law of Competition
All appeals dismissed; finding of anti-competitive bid-rigging upheld under Sections 3(3)(c), 3(3)(d) read with 3(1); cease-and-desist and total-turnover penalty sustained
October 7, 2025   Case Laws Money Laundering
Special leave petition dismissed challenging provisional attachment under PMLA; where statutory appellate remedy exists, writ relief declined.
October 7, 2025   Case Laws Money Laundering
Appeal dismissed: four properties attached as proceeds of crime under PMLA; two direct, two equivalent-value acquisitions upheld
October 7, 2025   Case Laws Service Tax
Transfer of tenancy and occupancy rights not a "service" under Section 65B(44); charges not liable to service tax
October 7, 2025   Case Laws Service Tax
Penalty under s.77 and s.78(1) set aside where no fraud, pre-deposit paid and ST-3 returns filed
October 6, 2025   Notifications SEZ
Central Government notifies 11.541-hectare Special Economic Zone for semiconductor manufacturing; Approval Committee constituted, ICD status effective 23 September 2025

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Customs

The customs authority will implement system-driven auto-approval...

System auto-approves incentive bank account and IFSC registrations when identical IEC-bank-IFSC combo already approved, speeding processing

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Customs October 8, 2025 Circulars
The customs authority will implement system-driven auto-approval of registrations for an incentive bank account and IFSC code across all customs locations when the identical IEC-bank account-IFSC combination has already been approved at any one location. Submission workflow remains unchanged, but qualifying requests will bypass manual port-officer approval and be auto-approved by the system, thereafter proceeding to PFMS for existing validation. The measure aims to speed processing and improve trade experience; stakeholders should report any implementation issues to the Board for resolution.
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Acts Income Tax
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