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    October 11, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) upheld; s.154 rectification not treated as a computational mistake, penalty remains affirmed
    October 11, 2025   Case Laws Income Tax
    s.127 transfer upheld despite ITBA delay; notice u/s 143(2) invalid, s.68 and s.115BBE additions deleted
    October 11, 2025   Case Laws Income Tax
    Ruling: TPO arm's length finding prevents AO ALP adjustments; Rule 8D(2) for section 14A; deductions under 35(2AB) allowed
    October 11, 2025   Case Laws Income Tax
    Ex parte dismissal set aside for noncompliance with s. 250(6); matter remitted for fresh merits adjudication
    October 11, 2025   Case Laws Income Tax
    Appellate order set aside as cryptic; case remanded to AO to examine bank records and decide merits under Section 144
    October 11, 2025   Case Laws Income Tax
    Notional forex loss deletion upheld; residential property interest allowed; Section 14A read with Rule 8D deleted; directors' travel partly disallowed
    October 11, 2025   Case Laws Income Tax
    Appellate order upheld agency treatment; 50% documentation and telex charges treated as proper reimbursements, not international transactions
    October 11, 2025   Case Laws Customs
    Employer held liable for employee collusion and forged export documents; revocation reduced to four years ending 21 December 2025
    October 11, 2025   Case Laws Customs
    Petitioner granted exemption and consequential relief after two-year delay; Customs cleared goods and duty paid under protest
    October 11, 2025   Case Laws Customs
    Appeal dismissed; penalties under ss.112(a) and 112(b), CA 1962 upheld for conspiracy and facilitation of illegal importation; G-card holder absolved.
    October 11, 2025   Case Laws Customs
    Release request refused; customs may issue show cause and adjudicate; bond-to-bond transfer barred over non-cooperation and pending forgery opinion
    October 11, 2025   Case Laws Customs
    Appeal allowed; challenged order set aside and matter remanded for fresh adjudication on bill of lading and ss.47-49, s.30
    October 11, 2025   Case Laws Customs
    Penalties under s.112 and s.114AA quashed for courier where no evidence of knowledge, intention, or abetment
    October 11, 2025   Case Laws Customs
    Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
    October 11, 2025   Case Laws Customs
    FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) a...
    October 11, 2025   Case Laws Customs
    Remand for de novo classification under Rule 3 GRI and Chapter 39 Notes 3 and 6; allow expert tests
    October 11, 2025   Case Laws Customs
    License payments not includible in transaction value under Rule 9(1)(c); valuation adjustments, duties and Section 112(a) penalties quashed
    October 11, 2025   Case Laws Customs
    Appeal allowed: customs lack power to re-assess import value or fix retail prices under proviso to s.3(2)
    October 11, 2025   Case Laws Customs
    Penalty under Section 112 set aside for clearing agent due to no proof of mens rea or active participation
    October 11, 2025   Case Laws Money Laundering
    Evidentiary presumption under Sections 24 and 45 denies bail where Section 50 statements and concealment show organized money-laundering risk
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October 11, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) upheld; s.154 rectification not treated as a computational mistake, penalty remains affirmed
October 11, 2025   Case Laws Income Tax
s.127 transfer upheld despite ITBA delay; notice u/s 143(2) invalid, s.68 and s.115BBE additions deleted
October 11, 2025   Case Laws Income Tax
Ruling: TPO arm's length finding prevents AO ALP adjustments; Rule 8D(2) for section 14A; deductions under 35(2AB) allowed
October 11, 2025   Case Laws Income Tax
Ex parte dismissal set aside for noncompliance with s. 250(6); matter remitted for fresh merits adjudication
October 11, 2025   Case Laws Income Tax
Appellate order set aside as cryptic; case remanded to AO to examine bank records and decide merits under Section 144
October 11, 2025   Case Laws Income Tax
Notional forex loss deletion upheld; residential property interest allowed; Section 14A read with Rule 8D deleted; directors' travel partly disallowed
October 11, 2025   Case Laws Income Tax
Appellate order upheld agency treatment; 50% documentation and telex charges treated as proper reimbursements, not international transactions
October 11, 2025   Case Laws Customs
Employer held liable for employee collusion and forged export documents; revocation reduced to four years ending 21 December 2025
October 11, 2025   Case Laws Customs
Petitioner granted exemption and consequential relief after two-year delay; Customs cleared goods and duty paid under protest
October 11, 2025   Case Laws Customs
Appeal dismissed; penalties under ss.112(a) and 112(b), CA 1962 upheld for conspiracy and facilitation of illegal importation; G-card holder absolved.
October 11, 2025   Case Laws Customs
Release request refused; customs may issue show cause and adjudicate; bond-to-bond transfer barred over non-cooperation and pending forgery opinion
October 11, 2025   Case Laws Customs
Appeal allowed; challenged order set aside and matter remanded for fresh adjudication on bill of lading and ss.47-49, s.30
October 11, 2025   Case Laws Customs
Penalties under s.112 and s.114AA quashed for courier where no evidence of knowledge, intention, or abetment
October 11, 2025   Case Laws Customs
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment or misrepresentation
October 11, 2025   Case Laws Customs
FOB is Incoterm reflecting exporter's transaction value; declared shipping bill value not automatically confiscable under s.113(i), s.125, ss.114(i) and 114AA
October 11, 2025   Case Laws Customs
Remand for de novo classification under Rule 3 GRI and Chapter 39 Notes 3 and 6; allow expert tests
October 11, 2025   Case Laws Customs
License payments not includible in transaction value under Rule 9(1)(c); valuation adjustments, duties and Section 112(a) penalties quashed
October 11, 2025   Case Laws Customs
Appeal allowed: customs lack power to re-assess import value or fix retail prices under proviso to s.3(2)
October 11, 2025   Case Laws Customs
Penalty under Section 112 set aside for clearing agent due to no proof of mens rea or active participation
October 11, 2025   Case Laws Money Laundering
Evidentiary presumption under Sections 24 and 45 denies bail where Section 50 statements and concealment show organized money-laundering risk

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DGFT

The central government amended import policy conditions to...

Govt classifies sulfadiazine API imports under Rs1,774/kg CIF as restricted until 30 September 2026; higher values free

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DGFT October 13, 2025 Notifications
The central government amended import policy conditions to classify sulfadiazine API (specified HS codes) with CIF value below Rs.1,774 per kg as "restricted" with immediate effect until 30 September 2026; imports above that threshold remain free. The minimum import price (MIP) condition does not apply to imports by Advance Authorization holders, Export Oriented Units and units in Special Economic Zones provided the imported inputs are not sold into the Domestic Tariff Area. The amendment is issued under the Foreign Trade (Development & Regulation) Act and applicable provisions of the Foreign Trade Policy.
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Acts Income Tax
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