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    October 10, 2025   Circulars SEZ
    Government clarifies SEZ-to-SEZ and DTA-to-SEZ service exports not subject to FEMA, no SOFTEX/EDF filings required
    October 10, 2025   Case Laws GST
    Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
    October 10, 2025   Case Laws GST
    Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
    October 10, 2025   Case Laws GST
    Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
    October 10, 2025   Case Laws GST
    Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing
    October 10, 2025   Case Laws GST
    Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection
    October 10, 2025   Case Laws GST
    Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs
    October 10, 2025   Case Laws GST
    Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file replies
    October 10, 2025   Case Laws GST
    Revenue directed to process taxpayer's refund of adjusted balance with statutory interest within two months after prior appropriation reversed
    October 10, 2025   Case Laws Income Tax
    Assessment orders confirm logistics/freight receipts are business income, not FTS/FIS under India-USA DTAA and Income-tax Act
    October 10, 2025   Case Laws Income Tax
    APA under s.92CC binds income computation; voluntary ALP reporting preserves s.10AA exemption; adhoc s.14A disallowance unsupported
    October 10, 2025   Case Laws Income Tax
    Transfer pricing adjustments upheld under s.143(3), s.144C(13) and s.92CA(1); Project Office deemed executing arm; s.9/Art.7 attribution affirmed
    October 10, 2025   Case Laws Income Tax
    Decision upholds assessee's transfer pricing benchmarking for bareboat charter, deletes INR10,47,30,105 adjustment, directs s.234C interest
    October 10, 2025   Case Laws Income Tax
    Assessee trust succeeds: additions under s.69A and s.69C cannot be imputed from third-party seized documents without corroboration
    October 10, 2025   Case Laws Income Tax
    Assessee's consistent lease equalization accounting under ICAI Guidelines upheld; tax disallowances for lease charges and depreciation set aside
    October 10, 2025   Case Laws Income Tax
    Assessing Officer's failure to record per-assessee s.153C satisfaction and omission of s.144C(1) draft assessment vitiates assessments
    October 10, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) quashed where concealment not specifically alleged despite finding bogus purchases and reduced disallowance
    October 10, 2025   Case Laws Income Tax
    Appeal allowed: tax to be computed at normal slab rates as section 164(2) MMR inapplicable; section 164(3)(a) applies
    October 10, 2025   Case Laws Customs
    s.108 statement inadmissible without s.138B procedure; cannot be sole basis for r.5 valuation redetermination; maker must be examined
    October 10, 2025   Case Laws Customs
    Appeal dismissed for default under Rule 20 (Procedure) Rules, 1982; restoration possible if sufficient cause shown
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October 10, 2025   Circulars SEZ
Government clarifies SEZ-to-SEZ and DTA-to-SEZ service exports not subject to FEMA, no SOFTEX/EDF filings required
October 10, 2025   Case Laws GST
Rule 86-A of CGST Rules cannot block future Input Tax Credit; blocking notice quashed as ultra vires
October 10, 2025   Case Laws GST
Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative
October 10, 2025   Case Laws GST
Section 79(1)(a) allows revenue to recover tax dues from amounts owing; post-assessment debit upheld as lawful
October 10, 2025   Case Laws GST
Adjudication order set aside for natural justice failures; deposit Rs. 8,17,000 within one month for fresh adjudication with personal hearing
October 10, 2025   Case Laws GST
Order set aside; respondents must refund contested amount with 6% statutory interest from operative date due to unlawful rejection
October 10, 2025   Case Laws GST
Petitioner reinstated into GST regime after Rule 10A compliance; cancellation set aside, pay Rs.50,000 costs
October 10, 2025   Case Laws GST
Appeals dismissed; matters remitted to post show-cause stage for fresh administrative adjudication, petitioners allowed to file replies
October 10, 2025   Case Laws GST
Revenue directed to process taxpayer's refund of adjusted balance with statutory interest within two months after prior appropriation reversed
October 10, 2025   Case Laws Income Tax
Assessment orders confirm logistics/freight receipts are business income, not FTS/FIS under India-USA DTAA and Income-tax Act
October 10, 2025   Case Laws Income Tax
APA under s.92CC binds income computation; voluntary ALP reporting preserves s.10AA exemption; adhoc s.14A disallowance unsupported
October 10, 2025   Case Laws Income Tax
Transfer pricing adjustments upheld under s.143(3), s.144C(13) and s.92CA(1); Project Office deemed executing arm; s.9/Art.7 attribution affirmed
October 10, 2025   Case Laws Income Tax
Decision upholds assessee's transfer pricing benchmarking for bareboat charter, deletes INR10,47,30,105 adjustment, directs s.234C interest
October 10, 2025   Case Laws Income Tax
Assessee trust succeeds: additions under s.69A and s.69C cannot be imputed from third-party seized documents without corroboration
October 10, 2025   Case Laws Income Tax
Assessee's consistent lease equalization accounting under ICAI Guidelines upheld; tax disallowances for lease charges and depreciation set aside
October 10, 2025   Case Laws Income Tax
Assessing Officer's failure to record per-assessee s.153C satisfaction and omission of s.144C(1) draft assessment vitiates assessments
October 10, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) quashed where concealment not specifically alleged despite finding bogus purchases and reduced disallowance
October 10, 2025   Case Laws Income Tax
Appeal allowed: tax to be computed at normal slab rates as section 164(2) MMR inapplicable; section 164(3)(a) applies
October 10, 2025   Case Laws Customs
s.108 statement inadmissible without s.138B procedure; cannot be sole basis for r.5 valuation redetermination; maker must be examined
October 10, 2025   Case Laws Customs
Appeal dismissed for default under Rule 20 (Procedure) Rules, 1982; restoration possible if sufficient cause shown

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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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