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    October 8, 2025   Case Laws Income Tax
    Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
    October 8, 2025   Case Laws Income Tax
    Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
    October 8, 2025   Case Laws Income Tax
    Notice under Section 263 held void ab initio where assessing order not shown erroneous and prejudicial to revenue
    October 8, 2025   Case Laws Customs
    Intimation letter challenge dismissed; provisional release requires declared duty, 50% differential payment, bonds totaling Rs.5,95,01,438; s.110A pen...
    October 8, 2025   Case Laws Customs
    Penalty dropped under s.158 for r.6(3) breach where late, incomplete quarterly returns were bona fide procedural lapses
    October 8, 2025   Case Laws Customs
    Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
    October 8, 2025   Case Laws Customs
    Department appeal dismissed; refund interest under Section 27A allowed on additional duty under Section 3(5), from three months after claim
    October 8, 2025   Case Laws Companies Law
    Appeal allowed: non-members lack standing under s.244(b); proviso waiver limited to bona fide members, proceedings maintainable under ss.241,242,59
    October 8, 2025   Case Laws Money Laundering
    Interim relief refused; statutory process and appeals to decide whether attached funds are 'proceeds of crime' under Section 2(1)(u)
    October 8, 2025   Case Laws VAT / Sales Tax
    Show-cause notices under Rule 4(2) read with s.31 quashed as impermissible reopening; s.6 and s.22 struck down
    October 7, 2025   News Indian Laws
    Senior Official Warns Tariff Volatility, Supply Chain Disruption, Calls for De-risking, Sovereignty Safeguards and Strategic Policy Shifts
    October 7, 2025   Case Laws GST
    Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular
    October 7, 2025   Case Laws GST
    Petitioner's binding undertaking to keep Rs.10,00,000 bank funds intact leads to disposal, preventing disproportionate operational prejudice
    October 7, 2025   Case Laws GST
    Rule 96(10) CGST Rules repeal lapses pending proceedings except past closed transactions, alternate remedies need not be exhausted
    October 7, 2025   Case Laws GST
    Quash of Recovery Notice dated 15.09.2025 under s.79(1)(c)(i): arrears largely paid, fresh notice permitted if bona fide dues remain
    October 7, 2025   Case Laws GST
    Show cause notice under Form GST REG-17 u/r 22(1) quashed for lacking date and time and violating natural justice
    October 7, 2025   Case Laws Income Tax
    Appeal dismissed where Revenue couldn't produce s.143(3) record, and lower findings left undisturbed
    October 7, 2025   Case Laws Income Tax
    Rectification under s.254(2) limited to mistakes apparent on record; no rehearing or merits review allowed
    October 7, 2025   Case Laws Income Tax
    Ad-interim stay on Section 148 notices; AO lacked jurisdiction under Section 148A(b)/(d); Revenue ordered to deposit Rs.1,63,45,488
    October 7, 2025   Case Laws Income Tax
    Revenue challenge dismissed; assessee entitled to deduction under section 80IB(10) for approved units under 1,000 sq ft
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October 8, 2025   Case Laws Income Tax
Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
October 8, 2025   Case Laws Income Tax
Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investment
October 8, 2025   Case Laws Income Tax
Notice under Section 263 held void ab initio where assessing order not shown erroneous and prejudicial to revenue
October 8, 2025   Case Laws Customs
Intimation letter challenge dismissed; provisional release requires declared duty, 50% differential payment, bonds totaling Rs.5,95,01,438; s.110A pending
October 8, 2025   Case Laws Customs
Penalty dropped under s.158 for r.6(3) breach where late, incomplete quarterly returns were bona fide procedural lapses
October 8, 2025   Case Laws Customs
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination required
October 8, 2025   Case Laws Customs
Department appeal dismissed; refund interest under Section 27A allowed on additional duty under Section 3(5), from three months after claim
October 8, 2025   Case Laws Companies Law
Appeal allowed: non-members lack standing under s.244(b); proviso waiver limited to bona fide members, proceedings maintainable under ss.241,242,59
October 8, 2025   Case Laws Money Laundering
Interim relief refused; statutory process and appeals to decide whether attached funds are 'proceeds of crime' under Section 2(1)(u)
October 8, 2025   Case Laws VAT / Sales Tax
Show-cause notices under Rule 4(2) read with s.31 quashed as impermissible reopening; s.6 and s.22 struck down
October 7, 2025   News Indian Laws
Senior Official Warns Tariff Volatility, Supply Chain Disruption, Calls for De-risking, Sovereignty Safeguards and Strategic Policy Shifts
October 7, 2025   Case Laws GST
Appeals dismissed; matter remitted for penalty recalculation and refund under Clause (iv), Paragraph 4 of Circular
October 7, 2025   Case Laws GST
Petitioner's binding undertaking to keep Rs.10,00,000 bank funds intact leads to disposal, preventing disproportionate operational prejudice
October 7, 2025   Case Laws GST
Rule 96(10) CGST Rules repeal lapses pending proceedings except past closed transactions, alternate remedies need not be exhausted
October 7, 2025   Case Laws GST
Quash of Recovery Notice dated 15.09.2025 under s.79(1)(c)(i): arrears largely paid, fresh notice permitted if bona fide dues remain
October 7, 2025   Case Laws GST
Show cause notice under Form GST REG-17 u/r 22(1) quashed for lacking date and time and violating natural justice
October 7, 2025   Case Laws Income Tax
Appeal dismissed where Revenue couldn't produce s.143(3) record, and lower findings left undisturbed
October 7, 2025   Case Laws Income Tax
Rectification under s.254(2) limited to mistakes apparent on record; no rehearing or merits review allowed
October 7, 2025   Case Laws Income Tax
Ad-interim stay on Section 148 notices; AO lacked jurisdiction under Section 148A(b)/(d); Revenue ordered to deposit Rs.1,63,45,488
October 7, 2025   Case Laws Income Tax
Revenue challenge dismissed; assessee entitled to deduction under section 80IB(10) for approved units under 1,000 sq ft

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SEBI

Regulator amends the Block Deal Framework: exchanges may offer...

Regulator allows two intraday block-deal windows with ±3% price band, INR 25 crore minimum, delivery-only trades

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SEBI October 10, 2025 Circulars
Regulator amends the Block Deal Framework: exchanges may offer separate block-deal windows within trading hours (08:45-17:00) - a morning window 08:45-09:00 using prior close as reference, and an afternoon window 14:05-14:20 using VWAP from 13:45-14:00 (VWAP disseminated 14:00-14:05). Orders must lie within ±3% of the reference price, have a minimum size of INR 25 crore, and trades must result in delivery (no squaring off). Details of executed block deals must be publicly disclosed same day after market hours. Provisions apply to optional T+0 as well; normal trading, surveillance and settlement rules apply. Effective 60 days from issuance.
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Acts Income Tax
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