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    October 30, 2025   Case Laws Income Tax
    Payments to non-resident vendor not liable for TDS under s.195; treated as business profits under Article 7, not FTS
    October 30, 2025   Case Laws Income Tax
    Reassessment notice for AY 2016-17 invalid for lack of prior sanction under Section 151; Principal Commissioner approval insufficient
    October 30, 2025   Case Laws Income Tax
    Tax authorities ignored evidence; no permanent establishment found, so business profits not attributable and assessments disallowed.
    October 30, 2025   Case Laws Income Tax
    Cooperative credit society not liable to deduct TDS under s.194A(3)(v) on members' interest for AY 2014-15; no penalty under s.201/271C
    October 30, 2025   Case Laws Income Tax
    Article 8 DTAA: Aircraft leasing and deferred lease interest treated as lease income, PPT/MLI not denying treaty benefits
    October 30, 2025   Case Laws Income Tax
    Section 271AAB penalty requires quantified undisclosed income; appeal remitted for fresh, reasoned adjudication to reconsider seized documents and com...
    October 30, 2025   Case Laws Income Tax
    Remand for fresh 80G(5) and 80G(5B) review after defective rejection; reassess religious versus charitable expenditure and fair hearing
    October 30, 2025   Case Laws Customs
    EOU used CT-3 duty-free inputs, paid duty+interest before notice; extended limitation and penalties under s.28(2B), s.11A(2B), s.114, s.11AC rejected
    October 30, 2025   Case Laws Customs
    Breach of pre-import condition allows only s.3(12) integrated tax recovery; confiscation, penalties and interest cannot be imposed
    October 30, 2025   Case Laws Indian Laws
    Section 9: Crypto held on WazirX deemed within jurisdiction; interim protection granted for applicant's frozen XRP holdings
    October 30, 2025   Case Laws Customs
    Confiscation and penalties set aside after s.108 statements and email printouts excluded for noncompliance with s.138B procedure
    October 30, 2025   Case Laws Customs
    Import of ENABLE 2005-CE under Notification No.52/2003 deemed valid; confiscation and penalty under s.111(o)/s.112(a)(ii) set aside
    October 30, 2025   Case Laws Customs
    Appeals allowed: demands for differential export duty, interest, confiscation and penalties quashed under pre-2011 export valuation rules
    October 30, 2025   Case Laws Customs
    Appeals dismissed; penalties under Section 112(a) upheld for mens rea and Section 111(j) confiscation liability
    October 30, 2025   Case Laws IBC
    Appeal allows quashing of demat account freeze; Exchange circular inapplicable after CIRP admission under Section 14 moratorium
    October 30, 2025   Case Laws Money Laundering
    Denial of satisfaction under s.45 PMLA for layering and laundering, but bail granted on speedy-trial grounds
    October 30, 2025   Case Laws Service Tax
    Unspecific SCN, invalid s.73(1A) statement set aside; government authority exempt receipts; s.70 and Rule 7C penalty upheld
    October 30, 2025   Case Laws Central Excise
    Mixed-cereal products properly classified under CETH 2106; reclassification to 1901 rejected and Rule 25 penalty set aside
    October 29, 2025   Notifications SEBI
    Regulation 18 amended: trust deeds must follow prescribed format/timelines, trustees can accept deviations with issuer's summary
    October 29, 2025   Notifications Income Tax
    Board authorizes Commissioner at Centralized Processing Centre to rectify orders under Section 154 and issue notices under Section 156
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October 30, 2025   Case Laws Income Tax
Payments to non-resident vendor not liable for TDS under s.195; treated as business profits under Article 7, not FTS
October 30, 2025   Case Laws Income Tax
Reassessment notice for AY 2016-17 invalid for lack of prior sanction under Section 151; Principal Commissioner approval insufficient
October 30, 2025   Case Laws Income Tax
Tax authorities ignored evidence; no permanent establishment found, so business profits not attributable and assessments disallowed.
October 30, 2025   Case Laws Income Tax
Cooperative credit society not liable to deduct TDS under s.194A(3)(v) on members' interest for AY 2014-15; no penalty under s.201/271C
October 30, 2025   Case Laws Income Tax
Article 8 DTAA: Aircraft leasing and deferred lease interest treated as lease income, PPT/MLI not denying treaty benefits
October 30, 2025   Case Laws Income Tax
Section 271AAB penalty requires quantified undisclosed income; appeal remitted for fresh, reasoned adjudication to reconsider seized documents and compute penalty
October 30, 2025   Case Laws Income Tax
Remand for fresh 80G(5) and 80G(5B) review after defective rejection; reassess religious versus charitable expenditure and fair hearing
October 30, 2025   Case Laws Customs
EOU used CT-3 duty-free inputs, paid duty+interest before notice; extended limitation and penalties under s.28(2B), s.11A(2B), s.114, s.11AC rejected
October 30, 2025   Case Laws Customs
Breach of pre-import condition allows only s.3(12) integrated tax recovery; confiscation, penalties and interest cannot be imposed
October 30, 2025   Case Laws Indian Laws
Section 9: Crypto held on WazirX deemed within jurisdiction; interim protection granted for applicant's frozen XRP holdings
October 30, 2025   Case Laws Customs
Confiscation and penalties set aside after s.108 statements and email printouts excluded for noncompliance with s.138B procedure
October 30, 2025   Case Laws Customs
Import of ENABLE 2005-CE under Notification No.52/2003 deemed valid; confiscation and penalty under s.111(o)/s.112(a)(ii) set aside
October 30, 2025   Case Laws Customs
Appeals allowed: demands for differential export duty, interest, confiscation and penalties quashed under pre-2011 export valuation rules
October 30, 2025   Case Laws Customs
Appeals dismissed; penalties under Section 112(a) upheld for mens rea and Section 111(j) confiscation liability
October 30, 2025   Case Laws IBC
Appeal allows quashing of demat account freeze; Exchange circular inapplicable after CIRP admission under Section 14 moratorium
October 30, 2025   Case Laws Money Laundering
Denial of satisfaction under s.45 PMLA for layering and laundering, but bail granted on speedy-trial grounds
October 30, 2025   Case Laws Service Tax
Unspecific SCN, invalid s.73(1A) statement set aside; government authority exempt receipts; s.70 and Rule 7C penalty upheld
October 30, 2025   Case Laws Central Excise
Mixed-cereal products properly classified under CETH 2106; reclassification to 1901 rejected and Rule 25 penalty set aside
October 29, 2025   Notifications SEBI
Regulation 18 amended: trust deeds must follow prescribed format/timelines, trustees can accept deviations with issuer's summary
October 29, 2025   Notifications Income Tax
Board authorizes Commissioner at Centralized Processing Centre to rectify orders under Section 154 and issue notices under Section 156

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Customs

Customs has implemented ICES modules to enable sea-to-sea...

ICES sea-to-sea transshipment rules for FCL between gateway and Visakhapatnam: IGM, TP, CFS codes, ETP/EGM procedures

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Customs October 10, 2025 Circulars
Customs has implemented ICES modules to enable sea-to-sea transshipment of FCL import and export cargo between the Gateway port (INGGV1) and Visakhapatnam port (INVTZ1). For imports, carriers must declare TI, destination port code and 10-digit CFS code in the IGM, file a TP request matching IGM data, obtain TP approval and present a custodian-endorsed arrival report at the destination CFS before filing the Bill of Entry with gateway IGM details. For exports, shipping bills and ETP at INVTZ1 are processed, preventive checks at INGGV1 lead to "Allowed for shipment" and EGM filing; ETP serves as EGM for drawback while IGST refund awaits gateway EGM closure. Annexures list associated CFS codes and a container arrival report template; operational issues to be notified to the Assistant Commissioner (EDI).
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Acts Income Tax
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