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    October 17, 2025   Case Laws Income Tax
    Delay in filing/verifying Form 10B due to auditor oversight and departure condoned; denial of exemption under s.11 set aside
    October 17, 2025   Case Laws Income Tax
    Revised return filed within due date electing s.115BAA substitutes original; MAT credit barred for year; brought-forward losses allowed
    October 17, 2025   Case Laws Customs
    Consignment release ordered on payment of duties; PSIC procedural defect not proof of prohibited import; s.112(a)(i) penalty quashed
    October 17, 2025   Case Laws Customs
    Appeal succeeds: no deliberate mis-declaration of freight; no confiscation or penalties under ss.114 and 114AA
    October 17, 2025   Case Laws Customs
    Declared transaction value of imported second-hand machinery upheld; no related-party influence, Section 14 and Rule 3(2) applied
    October 17, 2025   Case Laws Customs
    Appeal dismissed: Imported gold coins denied concessional duty rate for lacking required engraved serial numbers under S.No.1 & S.No.2 notification
    October 17, 2025   Case Laws Customs
    Order remands case for fresh adjudication; importer must prove imports used exclusively for PDS supply with ERP records.
    October 17, 2025   Case Laws Customs
    Appellant wins: confiscation, redemption fine and penalty under s.112(a) quashed; DGFT non-notification not illegal bar
    October 17, 2025   Case Laws Service Tax
    Development of APIs and dossiers qualifies as scientific or technical consultancy, exported to foreign affiliate; refund under Rule 5 CCR
    October 16, 2025   Circulars DGFT
    Government notifies SION C-2049 detailing input norms for export of one mobile phone and streamlines Advance Authorisations
    October 16, 2025   Circulars DGFT
    Diamond Imprest Authorisation rules: online ANF 4J, Mumbai imports only, export limits, value addition and bond requirements
    October 16, 2025   Circulars SEBI
    Regulator extends deadline for Angel Funds to disclose and apply allocation methodology in PPMs to January 31, 2026
    October 16, 2025   Case Laws Income Tax
    Attachment lifted after appellate findings attained finality and dues paid; recovery barred under s.225(2) IT Act
    October 16, 2025   Case Laws Income Tax
    ALP adjustment on AMP expenses barred by prior decision; amendment to section 14A read with Rule 8D not retrospective
    October 16, 2025   Case Laws Income Tax
    Petition challenging reassessment under s.147 dismissed where no jurisdictional plea; courts defer to administrative belief unless arbitrary or mala f...
    October 16, 2025   Case Laws Customs
    Duty recovery and penalties invalid where second proviso omitted; section 28AA, sections 112 and 114AA not applicable
    October 16, 2025   Case Laws FEMA
    Appeal dismissed where directorate failed to prove FEMA contravention on preponderance of probabilities; foreign document unauthenticated.
    October 16, 2025   Case Laws FEMA
    Appellant company liable for FEMA contraventions on foreign remittances and filing; penalty reduced despite upheld liability
    October 16, 2025   Case Laws GST
    Third-party disclosure demands require mandatory Section 11 compliance; Sections 8(1)(j) and 11 read conjunctively; Section 158(1) not absolute
    October 16, 2025   Case Laws GST
    Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts
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October 17, 2025   Case Laws Income Tax
Delay in filing/verifying Form 10B due to auditor oversight and departure condoned; denial of exemption under s.11 set aside
October 17, 2025   Case Laws Income Tax
Revised return filed within due date electing s.115BAA substitutes original; MAT credit barred for year; brought-forward losses allowed
October 17, 2025   Case Laws Customs
Consignment release ordered on payment of duties; PSIC procedural defect not proof of prohibited import; s.112(a)(i) penalty quashed
October 17, 2025   Case Laws Customs
Appeal succeeds: no deliberate mis-declaration of freight; no confiscation or penalties under ss.114 and 114AA
October 17, 2025   Case Laws Customs
Declared transaction value of imported second-hand machinery upheld; no related-party influence, Section 14 and Rule 3(2) applied
October 17, 2025   Case Laws Customs
Appeal dismissed: Imported gold coins denied concessional duty rate for lacking required engraved serial numbers under S.No.1 & S.No.2 notification
October 17, 2025   Case Laws Customs
Order remands case for fresh adjudication; importer must prove imports used exclusively for PDS supply with ERP records.
October 17, 2025   Case Laws Customs
Appellant wins: confiscation, redemption fine and penalty under s.112(a) quashed; DGFT non-notification not illegal bar
October 17, 2025   Case Laws Service Tax
Development of APIs and dossiers qualifies as scientific or technical consultancy, exported to foreign affiliate; refund under Rule 5 CCR
October 16, 2025   Circulars DGFT
Government notifies SION C-2049 detailing input norms for export of one mobile phone and streamlines Advance Authorisations
October 16, 2025   Circulars DGFT
Diamond Imprest Authorisation rules: online ANF 4J, Mumbai imports only, export limits, value addition and bond requirements
October 16, 2025   Circulars SEBI
Regulator extends deadline for Angel Funds to disclose and apply allocation methodology in PPMs to January 31, 2026
October 16, 2025   Case Laws Income Tax
Attachment lifted after appellate findings attained finality and dues paid; recovery barred under s.225(2) IT Act
October 16, 2025   Case Laws Income Tax
ALP adjustment on AMP expenses barred by prior decision; amendment to section 14A read with Rule 8D not retrospective
October 16, 2025   Case Laws Income Tax
Petition challenging reassessment under s.147 dismissed where no jurisdictional plea; courts defer to administrative belief unless arbitrary or mala fide
October 16, 2025   Case Laws Customs
Duty recovery and penalties invalid where second proviso omitted; section 28AA, sections 112 and 114AA not applicable
October 16, 2025   Case Laws FEMA
Appeal dismissed where directorate failed to prove FEMA contravention on preponderance of probabilities; foreign document unauthenticated.
October 16, 2025   Case Laws FEMA
Appellant company liable for FEMA contraventions on foreign remittances and filing; penalty reduced despite upheld liability
October 16, 2025   Case Laws GST
Third-party disclosure demands require mandatory Section 11 compliance; Sections 8(1)(j) and 11 read conjunctively; Section 158(1) not absolute
October 16, 2025   Case Laws GST
Challenge to rectification order partly allowed; demand set aside for turnover-based GST on combo packs; pre-deposit limited to B2B/B2C amounts

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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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