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    October 13, 2025   Case Laws Income Tax
    Commission payments to non-resident under exclusive procurement and supply agreement are not "fees for technical services"; section 195 TDS quashed
    October 13, 2025   Case Laws Income Tax
    Appeal allows deletion of downward TP adjustment for GAM charges; TNMM aggregation appropriate as services were inseparable
    October 13, 2025   Case Laws Benami Property
    Rs. 92,00,000 held benami under PBPT Act; cash qualifies as 'property' under Section 2(26); fiduciary claim rejected
    October 13, 2025   Case Laws Customs
    Seized gold chain must be released after Customs failed Section 110 timelines and breached natural justice; warehousing charges apply
    October 13, 2025   Case Laws Customs
    Mandatory pre-deposit under Section 129E applies to duty drawback recovery for non-submission of export realisation proof
    October 13, 2025   Case Laws Customs
    Corrigendum raising anti-dumping duty set aside for lack of procedural fairness; matter remitted for notice and hearing
    October 13, 2025   Case Laws Customs
    DRI officers not proper officers under Section 28(4) to initiate recoveries; proceedings void; Mangali Impex overruled, appeal reinstated.
    October 13, 2025   Case Laws Customs
    CHA licence reinstated; penalty and revocation annulled due to lack of evidence and duplicated revocation date
    October 13, 2025   Case Laws Customs
    Penalty cancellations where company bona fide availed amended Notification No.36/1996 benefit; s.114A and s.112(b) set aside
    October 13, 2025   Case Laws Money Laundering
    Petition for regular bail under PMLA dismissed; Sections 24, 45, 50 applied, detention held lawful
    October 13, 2025   Case Laws Central Excise
    SSI exemption upheld: job-workers' manufacture on loan-license not clubbed with principal's turnover to avoid double taxation
    October 11, 2025   Notifications Customs
    Customs issues amendment fixing tariff values for edible oils, brass scrap, areca nuts, and specified gold and silver items
    October 11, 2025   Case Laws GST
    Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
    October 11, 2025   Case Laws GST
    Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
    October 11, 2025   Case Laws GST
    Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
    October 11, 2025   Case Laws GST
    Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
    October 11, 2025   Case Laws GST
    Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
    October 11, 2025   Case Laws GST
    Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice
    October 11, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) upheld; s.154 rectification not treated as a computational mistake, penalty remains affirmed
    October 11, 2025   Case Laws Income Tax
    s.127 transfer upheld despite ITBA delay; notice u/s 143(2) invalid, s.68 and s.115BBE additions deleted
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October 13, 2025   Case Laws Income Tax
Commission payments to non-resident under exclusive procurement and supply agreement are not "fees for technical services"; section 195 TDS quashed
October 13, 2025   Case Laws Income Tax
Appeal allows deletion of downward TP adjustment for GAM charges; TNMM aggregation appropriate as services were inseparable
October 13, 2025   Case Laws Benami Property
Rs. 92,00,000 held benami under PBPT Act; cash qualifies as 'property' under Section 2(26); fiduciary claim rejected
October 13, 2025   Case Laws Customs
Seized gold chain must be released after Customs failed Section 110 timelines and breached natural justice; warehousing charges apply
October 13, 2025   Case Laws Customs
Mandatory pre-deposit under Section 129E applies to duty drawback recovery for non-submission of export realisation proof
October 13, 2025   Case Laws Customs
Corrigendum raising anti-dumping duty set aside for lack of procedural fairness; matter remitted for notice and hearing
October 13, 2025   Case Laws Customs
DRI officers not proper officers under Section 28(4) to initiate recoveries; proceedings void; Mangali Impex overruled, appeal reinstated.
October 13, 2025   Case Laws Customs
CHA licence reinstated; penalty and revocation annulled due to lack of evidence and duplicated revocation date
October 13, 2025   Case Laws Customs
Penalty cancellations where company bona fide availed amended Notification No.36/1996 benefit; s.114A and s.112(b) set aside
October 13, 2025   Case Laws Money Laundering
Petition for regular bail under PMLA dismissed; Sections 24, 45, 50 applied, detention held lawful
October 13, 2025   Case Laws Central Excise
SSI exemption upheld: job-workers' manufacture on loan-license not clubbed with principal's turnover to avoid double taxation
October 11, 2025   Notifications Customs
Customs issues amendment fixing tariff values for edible oils, brass scrap, areca nuts, and specified gold and silver items
October 11, 2025   Case Laws GST
Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
October 11, 2025   Case Laws GST
Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on merits
October 11, 2025   Case Laws GST
Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
October 11, 2025   Case Laws GST
Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
October 11, 2025   Case Laws GST
Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
October 11, 2025   Case Laws GST
Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice
October 11, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) upheld; s.154 rectification not treated as a computational mistake, penalty remains affirmed
October 11, 2025   Case Laws Income Tax
s.127 transfer upheld despite ITBA delay; notice u/s 143(2) invalid, s.68 and s.115BBE additions deleted

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SEZ

A government department clarified that exports of services from...

Government clarifies SEZ-to-SEZ and DTA-to-SEZ service exports not subject to FEMA, no SOFTEX/EDF filings required

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SEZ October 10, 2025 Circulars
A government department clarified that exports of services from one Special Economic Zone (SEZ) unit to another SEZ unit, and from Domestic Tariff Area (DTA) units to SEZ units, are not subject to FEMA regulations and therefore do not require filing SOFTEX forms or EDF declarations; the instruction, issued in consultation with the central bank and approved by the competent authority, directs zonal SEZ officials to notify stakeholders accordingly.
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Acts Income Tax
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