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    October 15, 2025   Case Laws Customs
    Appeal partly allowed: goods reclassified to CTH 5007 2090; penalties under s.114 and confiscation quashed; drawback denied
    October 15, 2025   Case Laws Companies Law
    Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected
    October 15, 2025   Case Laws Money Laundering
    Petition to quash proceedings against third accused dismissed; prima facie possession and mens rea under Section 3 PML Act upheld
    October 15, 2025   Case Laws Service Tax
    SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration n...
    October 15, 2025   Case Laws Indian Laws
    RDDB Act is self-contained recovery code; Rule 68B not mandatory, limitation governed by Article 136; ss.19,25 finality
    October 14, 2025   Circulars GST - States
    Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025
    October 14, 2025   Circulars GST - States
    Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn't be reversed
    October 14, 2025   Circulars Customs
    Customs extends airport operator appointment as Cargo Service Provider and Custodian under Reg 13 and Section 45(2) until 15-11-2028
    October 14, 2025   Circulars GST
    Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a "place of business" (Section 22)
    October 14, 2025   Circulars Customs
    Customs permits post-EGM amendment to restore RoDTEP claims for exporters affected by delayed DGFT rate notifications
    October 14, 2025   Case Laws GST
    Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
    October 14, 2025   Case Laws GST
    Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
    October 14, 2025   Case Laws GST
    Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to b...
    October 14, 2025   Case Laws Income Tax
    Assessee's territorial jurisdiction plea barred under Section 124(3)(a); s.143(2) notice on PAN address not curative
    October 14, 2025   Case Laws Income Tax
    Accumulation entitlement under s.11(2) upheld despite procedural delay; s.119(2)(b) condoned delay and prevented tax recovery
    October 14, 2025   Case Laws Income Tax
    Penalty under s.271G deleted where assessing officer failed to specify missing Rule 10D documents; benchmarking omission insufficient
    October 14, 2025   Case Laws Income Tax
    Penalty under s.270A deleted where reclassification to long-term capital gains followed precedent and CBDT circular
    October 14, 2025   Case Laws Income Tax
    Appeal allowed; assessing officer's rejection of books set aside and estimated profit fixed at 0.40% of gross sales under s.133(6)
    October 14, 2025   Case Laws Income Tax
    Reopening under section 147 upheld; addition under section 56(2)(vii)(b) sustained treating excess share premium as taxable consideration
    October 14, 2025   Case Laws Income Tax
    Penalty under section 271(1)(c) can be imposed on deceased's legal representatives under section 159(1); matter remanded
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October 15, 2025   Case Laws Customs
Appeal partly allowed: goods reclassified to CTH 5007 2090; penalties under s.114 and confiscation quashed; drawback denied
October 15, 2025   Case Laws Companies Law
Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected
October 15, 2025   Case Laws Money Laundering
Petition to quash proceedings against third accused dismissed; prima facie possession and mens rea under Section 3 PML Act upheld
October 15, 2025   Case Laws Service Tax
SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration not taxable
October 15, 2025   Case Laws Indian Laws
RDDB Act is self-contained recovery code; Rule 68B not mandatory, limitation governed by Article 136; ss.19,25 finality
October 14, 2025   Circulars GST - States
Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025
October 14, 2025   Circulars GST - States
Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn't be reversed
October 14, 2025   Circulars Customs
Customs extends airport operator appointment as Cargo Service Provider and Custodian under Reg 13 and Section 45(2) until 15-11-2028
October 14, 2025   Circulars GST
Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a "place of business" (Section 22)
October 14, 2025   Circulars Customs
Customs permits post-EGM amendment to restore RoDTEP claims for exporters affected by delayed DGFT rate notifications
October 14, 2025   Case Laws GST
Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
October 14, 2025   Case Laws GST
Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
October 14, 2025   Case Laws GST
Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
October 14, 2025   Case Laws Income Tax
Assessee's territorial jurisdiction plea barred under Section 124(3)(a); s.143(2) notice on PAN address not curative
October 14, 2025   Case Laws Income Tax
Accumulation entitlement under s.11(2) upheld despite procedural delay; s.119(2)(b) condoned delay and prevented tax recovery
October 14, 2025   Case Laws Income Tax
Penalty under s.271G deleted where assessing officer failed to specify missing Rule 10D documents; benchmarking omission insufficient
October 14, 2025   Case Laws Income Tax
Penalty under s.270A deleted where reclassification to long-term capital gains followed precedent and CBDT circular
October 14, 2025   Case Laws Income Tax
Appeal allowed; assessing officer's rejection of books set aside and estimated profit fixed at 0.40% of gross sales under s.133(6)
October 14, 2025   Case Laws Income Tax
Reopening under section 147 upheld; addition under section 56(2)(vii)(b) sustained treating excess share premium as taxable consideration
October 14, 2025   Case Laws Income Tax
Penalty under section 271(1)(c) can be imposed on deceased's legal representatives under section 159(1); matter remanded

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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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