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    October 24, 2025   Case Laws Income Tax
    Reassessment notices under sections 147/148 quashed as invalid where s.149(1)(b) and s.151 sanction were defective
    October 24, 2025   Case Laws Income Tax
    Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration di...
    October 24, 2025   Case Laws Income Tax
    Appeal allowed: unsecured deposits and capital introductions treated as explained; assessee's documents shifted onus, Revenue failed to rebut
    October 24, 2025   Case Laws Income Tax
    Reassessment notice u/s 148 quashed as time-barred for failing to complete s.148A(c)/(d) within surviving TOLA window
    October 24, 2025   Case Laws Income Tax
    Registration denials under section 12AA and 80G set aside for lack of chance to cure defects; matter remitted
    October 24, 2025   Case Laws Benami Property
    Appellant's appeal dismissed; 57 sale deeds held benami-transactions were sham reconveyances with no genuine loan or repayment
    October 24, 2025   Case Laws Customs
    Remand for recomputation of customs duty based on final invoice/BRC; apply contractual quality terms; refund with interest under Section 18(4)
    October 24, 2025   Case Laws Customs
    SAARC Certificate of Origin upheld; SAPTA origin accepted; electronic evidence lacking s.65B/s.138C inadmissible; duties and penalties set aside, Noti...
    October 24, 2025   Case Laws Companies Law
    All three appeals dismissed: no proprietary right under Section 54; ATS terminated, vendor entitled to 20% forfeiture
    October 24, 2025   Case Laws SEBI
    Appeal allowed: front-running charge under Section 12(A)(c) and PFUTP Rules 3(a), 3(d), 4(1), 4(2)(q) not proved
    October 24, 2025   Case Laws Service Tax
    Exporter status under Notification No. 41/2012-ST: supplier not entitled to service tax refund where title passed to intermediary
    October 24, 2025   Case Laws Central Excise
    Appeal allowed; duty demand on imported TV components quashed as parts lacked essential character of complete TV sets; penalties annulled
    October 18, 2025   Case Laws Income Tax
    Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
    October 18, 2025   Case Laws Income Tax
    Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
    October 18, 2025   Case Laws Income Tax
    Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
    October 18, 2025   Case Laws Income Tax
    Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined unde...
    October 18, 2025   Case Laws Income Tax
    Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
    October 18, 2025   Case Laws Income Tax
    Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
    October 18, 2025   Case Laws Income Tax
    Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
    October 18, 2025   Case Laws Income Tax
    DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)
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October 24, 2025   Case Laws Income Tax
Reassessment notices under sections 147/148 quashed as invalid where s.149(1)(b) and s.151 sanction were defective
October 24, 2025   Case Laws Income Tax
Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration directed
October 24, 2025   Case Laws Income Tax
Appeal allowed: unsecured deposits and capital introductions treated as explained; assessee's documents shifted onus, Revenue failed to rebut
October 24, 2025   Case Laws Income Tax
Reassessment notice u/s 148 quashed as time-barred for failing to complete s.148A(c)/(d) within surviving TOLA window
October 24, 2025   Case Laws Income Tax
Registration denials under section 12AA and 80G set aside for lack of chance to cure defects; matter remitted
October 24, 2025   Case Laws Benami Property
Appellant's appeal dismissed; 57 sale deeds held benami-transactions were sham reconveyances with no genuine loan or repayment
October 24, 2025   Case Laws Customs
Remand for recomputation of customs duty based on final invoice/BRC; apply contractual quality terms; refund with interest under Section 18(4)
October 24, 2025   Case Laws Customs
SAARC Certificate of Origin upheld; SAPTA origin accepted; electronic evidence lacking s.65B/s.138C inadmissible; duties and penalties set aside, Notification No.105/1999
October 24, 2025   Case Laws Companies Law
All three appeals dismissed: no proprietary right under Section 54; ATS terminated, vendor entitled to 20% forfeiture
October 24, 2025   Case Laws SEBI
Appeal allowed: front-running charge under Section 12(A)(c) and PFUTP Rules 3(a), 3(d), 4(1), 4(2)(q) not proved
October 24, 2025   Case Laws Service Tax
Exporter status under Notification No. 41/2012-ST: supplier not entitled to service tax refund where title passed to intermediary
October 24, 2025   Case Laws Central Excise
Appeal allowed; duty demand on imported TV components quashed as parts lacked essential character of complete TV sets; penalties annulled
October 18, 2025   Case Laws Income Tax
Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
October 18, 2025   Case Laws Income Tax
Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
October 18, 2025   Case Laws Income Tax
Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
October 18, 2025   Case Laws Income Tax
Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined under Section 154
October 18, 2025   Case Laws Income Tax
Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
October 18, 2025   Case Laws Income Tax
Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 244A)
October 18, 2025   Case Laws Income Tax
Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
October 18, 2025   Case Laws Income Tax
DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)

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Customs

Exporters experienced inability to claim RoDTEP credits after...

Customs permits post-EGM amendment to restore RoDTEP claims for exporters affected by delayed DGFT rate notifications

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Customs October 14, 2025 Circulars
Exporters experienced inability to claim RoDTEP credits after customs tariff alignment effective 01.05.2025 because DGFT's retrospective rate notifications (26.05.2025) were implemented in the Customs Automated System only later. Customs will allow eligible exporters to request post-EGM amendments on shipping bills filed on or after 01.05.2025 to change the RoDTEP claim flag from "N" to "Y," aligning claims with DGFT Notifications. Trade stakeholders should report residual difficulties to the Customs Drawback office of the relevant commissionerate.
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Acts Income Tax
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