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    October 11, 2025   Case Laws Income Tax
    Ruling: TPO arm's length finding prevents AO ALP adjustments; Rule 8D(2) for section 14A; deductions under 35(2AB) allowed
    October 11, 2025   Case Laws Income Tax
    Ex parte dismissal set aside for noncompliance with s. 250(6); matter remitted for fresh merits adjudication
    October 11, 2025   Case Laws Income Tax
    Appellate order set aside as cryptic; case remanded to AO to examine bank records and decide merits under Section 144
    October 11, 2025   Case Laws Income Tax
    Notional forex loss deletion upheld; residential property interest allowed; Section 14A read with Rule 8D deleted; directors' travel partly disallowed
    October 11, 2025   Case Laws Income Tax
    Appellate order upheld agency treatment; 50% documentation and telex charges treated as proper reimbursements, not international transactions
    October 11, 2025   Case Laws Customs
    Employer held liable for employee collusion and forged export documents; revocation reduced to four years ending 21 December 2025
    October 11, 2025   Case Laws Customs
    Petitioner granted exemption and consequential relief after two-year delay; Customs cleared goods and duty paid under protest
    October 11, 2025   Case Laws Customs
    Appeal dismissed; penalties under ss.112(a) and 112(b), CA 1962 upheld for conspiracy and facilitation of illegal importation; G-card holder absolved.
    October 11, 2025   Case Laws Customs
    Release request refused; customs may issue show cause and adjudicate; bond-to-bond transfer barred over non-cooperation and pending forgery opinion
    October 11, 2025   Case Laws Customs
    Appeal allowed; challenged order set aside and matter remanded for fresh adjudication on bill of lading and ss.47-49, s.30
    October 11, 2025   Case Laws Customs
    Penalties under s.112 and s.114AA quashed for courier where no evidence of knowledge, intention, or abetment
    October 11, 2025   Case Laws Customs
    Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
    October 11, 2025   Case Laws Customs
    FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) a...
    October 11, 2025   Case Laws Customs
    Remand for de novo classification under Rule 3 GRI and Chapter 39 Notes 3 and 6; allow expert tests
    October 11, 2025   Case Laws Customs
    License payments not includible in transaction value under Rule 9(1)(c); valuation adjustments, duties and Section 112(a) penalties quashed
    October 11, 2025   Case Laws Customs
    Appeal allowed: customs lack power to re-assess import value or fix retail prices under proviso to s.3(2)
    October 11, 2025   Case Laws Customs
    Penalty under Section 112 set aside for clearing agent due to no proof of mens rea or active participation
    October 11, 2025   Case Laws Money Laundering
    Evidentiary presumption under Sections 24 and 45 denies bail where Section 50 statements and concealment show organized money-laundering risk
    October 11, 2025   Case Laws Money Laundering
    PMLA attachment valid despite prior mortgage; secured creditor keeps priority but may seek relief under Section 8(7)/8(8)
    October 11, 2025   Case Laws Service Tax
    Taxpayer not liable for service tax; services supplied and consumed abroad under POPS rules; reverse charge inapplicable, SEZ exemptions apply
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October 11, 2025   Case Laws Income Tax
Ruling: TPO arm's length finding prevents AO ALP adjustments; Rule 8D(2) for section 14A; deductions under 35(2AB) allowed
October 11, 2025   Case Laws Income Tax
Ex parte dismissal set aside for noncompliance with s. 250(6); matter remitted for fresh merits adjudication
October 11, 2025   Case Laws Income Tax
Appellate order set aside as cryptic; case remanded to AO to examine bank records and decide merits under Section 144
October 11, 2025   Case Laws Income Tax
Notional forex loss deletion upheld; residential property interest allowed; Section 14A read with Rule 8D deleted; directors' travel partly disallowed
October 11, 2025   Case Laws Income Tax
Appellate order upheld agency treatment; 50% documentation and telex charges treated as proper reimbursements, not international transactions
October 11, 2025   Case Laws Customs
Employer held liable for employee collusion and forged export documents; revocation reduced to four years ending 21 December 2025
October 11, 2025   Case Laws Customs
Petitioner granted exemption and consequential relief after two-year delay; Customs cleared goods and duty paid under protest
October 11, 2025   Case Laws Customs
Appeal dismissed; penalties under ss.112(a) and 112(b), CA 1962 upheld for conspiracy and facilitation of illegal importation; G-card holder absolved.
October 11, 2025   Case Laws Customs
Release request refused; customs may issue show cause and adjudicate; bond-to-bond transfer barred over non-cooperation and pending forgery opinion
October 11, 2025   Case Laws Customs
Appeal allowed; challenged order set aside and matter remanded for fresh adjudication on bill of lading and ss.47-49, s.30
October 11, 2025   Case Laws Customs
Penalties under s.112 and s.114AA quashed for courier where no evidence of knowledge, intention, or abetment
October 11, 2025   Case Laws Customs
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment or misrepresentation
October 11, 2025   Case Laws Customs
FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) and 114AA
October 11, 2025   Case Laws Customs
Remand for de novo classification under Rule 3 GRI and Chapter 39 Notes 3 and 6; allow expert tests
October 11, 2025   Case Laws Customs
License payments not includible in transaction value under Rule 9(1)(c); valuation adjustments, duties and Section 112(a) penalties quashed
October 11, 2025   Case Laws Customs
Appeal allowed: customs lack power to re-assess import value or fix retail prices under proviso to s.3(2)
October 11, 2025   Case Laws Customs
Penalty under Section 112 set aside for clearing agent due to no proof of mens rea or active participation
October 11, 2025   Case Laws Money Laundering
Evidentiary presumption under Sections 24 and 45 denies bail where Section 50 statements and concealment show organized money-laundering risk
October 11, 2025   Case Laws Money Laundering
PMLA attachment valid despite prior mortgage; secured creditor keeps priority but may seek relief under Section 8(7)/8(8)
October 11, 2025   Case Laws Service Tax
Taxpayer not liable for service tax; services supplied and consumed abroad under POPS rules; reverse charge inapplicable, SEZ exemptions apply

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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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