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    November 10, 2025   Case Laws Money Laundering
    Twin conditions of Section 45(1)(ii) PMLA not met; conditional bail granted under Section 437(3) CrPC/Section 480(3) BNS
    November 10, 2025   Case Laws Service Tax
    Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere de...
    November 10, 2025   Case Laws Service Tax
    Second rectification application not maintainable under s.254(2)-only issues not earlier adjudicated can be re-opened by either party
    November 10, 2025   Case Laws Service Tax
    Appeal allowed: freight is payment for space; brokerage from principal-to-principal deals not taxable auxiliary service
    November 10, 2025   Case Laws Service Tax
    Tribunal upholds service tax, interest and penalty; finds leased-circuit and installation charges taxable under clause (60) of s.65 FA
    November 10, 2025   Case Laws Indian Laws
    Arbitral award set aside for rewriting contract and applying post-hoc policy; award patently illegal under s.34(2A) and s.34(2)(b)(ii)
    November 10, 2025   Case Laws GST
    Detention and penalty under Sec.129 CGST Act invalid for lack of Sec.129(3) adjudicatory order; full refund with 9% interest
    November 10, 2025   Case Laws GST
    Writ held premature; petitioner directed to pursue statutory remedy under Section 107; Section 67, 69, 73, 74 procedures clarified
    November 10, 2025   Case Laws Income Tax
    Liaison office activities deemed preparatory or auxiliary; no PE under Article 5 of India-Netherlands DTAA and MLI
    November 10, 2025   Case Laws Income Tax
    Revisional order under s.263 set aside; ESOP discount deductible under s.37(1) as employee remuneration, no prejudice to Revenue
    November 10, 2025   Case Laws Income Tax
    Society acting as agent not transferee; redevelopment consideration payable to members, not taxable under s.2(47)(v) and s.50C
    November 10, 2025   Case Laws Income Tax
    Assessee's appeal allowed: receipts from hiring rigs for oil operations governed solely by section 44BB, not s.9(1)(vi)
    November 10, 2025   Case Laws Income Tax
    Retired partner treated as beneficial owner; immovable properties deemed "transferred" under s.2(47)(vi), capital gains taxable in partner
    November 10, 2025   Case Laws Income Tax
    Partly allowed appeal on s.69A r.w.s. and s.115BBE additions after family premises search; jewellery and watch additions deleted
    November 10, 2025   Case Laws Income Tax
    Registration under Section 12AB and 12A granted as objects held charitable under Section 2(15); activities genuine
    November 10, 2025   Case Laws Income Tax
    Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as complian...
    November 10, 2025   Case Laws SEBI
    Appeal allowed: Secretary held ministerial, no primary managerial liability; section 15-I(3) limits penalty enhancement and account attachment critici...
    November 8, 2025   Notifications Income Tax
    New tolerance limits under section 92C deem small price differences arm's-length for AY 2025-26 in transactions
    November 8, 2025   Case Laws GST
    Retrospective GST registration cancellation alone cannot deny Input Tax Credit; Section 16 compliance must be assessed on evidence
    November 8, 2025   Case Laws GST
    Orders set aside; refund under s.54(3) remitted for fresh adjudication; Rule 90(3) validity and limitation to be reconsidered
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November 10, 2025   Case Laws Money Laundering
Twin conditions of Section 45(1)(ii) PMLA not met; conditional bail granted under Section 437(3) CrPC/Section 480(3) BNS
November 10, 2025   Case Laws Service Tax
Refund claim dismissed as time-barred under s.142(5); non-obstante clause read restrictively, merits not decided, self-assessment payments not mere deposit
November 10, 2025   Case Laws Service Tax
Second rectification application not maintainable under s.254(2)-only issues not earlier adjudicated can be re-opened by either party
November 10, 2025   Case Laws Service Tax
Appeal allowed: freight is payment for space; brokerage from principal-to-principal deals not taxable auxiliary service
November 10, 2025   Case Laws Service Tax
Tribunal upholds service tax, interest and penalty; finds leased-circuit and installation charges taxable under clause (60) of s.65 FA
November 10, 2025   Case Laws Indian Laws
Arbitral award set aside for rewriting contract and applying post-hoc policy; award patently illegal under s.34(2A) and s.34(2)(b)(ii)
November 10, 2025   Case Laws GST
Detention and penalty under Sec.129 CGST Act invalid for lack of Sec.129(3) adjudicatory order; full refund with 9% interest
November 10, 2025   Case Laws GST
Writ held premature; petitioner directed to pursue statutory remedy under Section 107; Section 67, 69, 73, 74 procedures clarified
November 10, 2025   Case Laws Income Tax
Liaison office activities deemed preparatory or auxiliary; no PE under Article 5 of India-Netherlands DTAA and MLI
November 10, 2025   Case Laws Income Tax
Revisional order under s.263 set aside; ESOP discount deductible under s.37(1) as employee remuneration, no prejudice to Revenue
November 10, 2025   Case Laws Income Tax
Society acting as agent not transferee; redevelopment consideration payable to members, not taxable under s.2(47)(v) and s.50C
November 10, 2025   Case Laws Income Tax
Assessee's appeal allowed: receipts from hiring rigs for oil operations governed solely by section 44BB, not s.9(1)(vi)
November 10, 2025   Case Laws Income Tax
Retired partner treated as beneficial owner; immovable properties deemed "transferred" under s.2(47)(vi), capital gains taxable in partner
November 10, 2025   Case Laws Income Tax
Partly allowed appeal on s.69A r.w.s. and s.115BBE additions after family premises search; jewellery and watch additions deleted
November 10, 2025   Case Laws Income Tax
Registration under Section 12AB and 12A granted as objects held charitable under Section 2(15); activities genuine
November 10, 2025   Case Laws Income Tax
Assessee's project-completion revenue recognition upheld; income addition deleted under Guidance Note/AS-9 and percentage-completion rules as compliant with standards
November 10, 2025   Case Laws SEBI
Appeal allowed: Secretary held ministerial, no primary managerial liability; section 15-I(3) limits penalty enhancement and account attachment criticised as prejudicial
November 8, 2025   Notifications Income Tax
New tolerance limits under section 92C deem small price differences arm's-length for AY 2025-26 in transactions
November 8, 2025   Case Laws GST
Retrospective GST registration cancellation alone cannot deny Input Tax Credit; Section 16 compliance must be assessed on evidence
November 8, 2025   Case Laws GST
Orders set aside; refund under s.54(3) remitted for fresh adjudication; Rule 90(3) validity and limitation to be reconsidered

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Home › Highlights › Customs › 2025 › October, 2025 › This
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Customs

The circular directs full implementation of the Sea Cargo...

Government orders full SCMTR implementation with nationwide systems live and all messages operational by 31 December 2025 deadline

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Customs October 10, 2025 Circulars
The circular directs full implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR): SAM and SEI are live PAN India, SDM implemented nationwide with amendment messages operational, and stuffing messages are piloted at two sites; remaining SCMTR messages are to be operationalized by 31 December 2025. Transitional provisions are extended to 31 December 2025, during which stakeholders must file accurate electronic declarations compliant with statutory provisions. A task force will monitor rollout, DG Systems will receive implementation issues, and regional chiefs must run weekly stakeholder outreach and publish notices to ensure smooth adoption.
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Acts Income Tax
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