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    October 16, 2025   Case Laws GST
    Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-f...
    October 16, 2025   Case Laws Income Tax
    Trust's interest-free secured loan to manager denies s.11 exemption; not charitable under s.2(15); s.13(1)(c) taxability upheld
    October 16, 2025   Case Laws Income Tax
    Assessee denied depreciation under s.32 for non-ownership of common infrastructure; refundable contributions amortised 5% annually as revenue
    October 16, 2025   Case Laws Income Tax
    Supervisory tax authority invalidates decisions by appellate officer made after June 18, 2018 for lack of jurisdiction
    October 16, 2025   Case Laws Income Tax
    Assessees retain statutory right to apply under amended Sections 245A-M; settlement applications between Feb 1-Mar 31, 2021 valid
    October 16, 2025   Case Laws Income Tax
    Cryptic refusal of stay on demand set aside; matter remitted for de novo, reasoned reconsideration within four weeks
    October 16, 2025   Case Laws Income Tax
    Sales of copyrighted software by non-residents are not "royalty" under Act or DTAA; section 195 TDS not attracted
    October 16, 2025   Case Laws Income Tax
    Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
    October 16, 2025   Case Laws Income Tax
    Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
    October 16, 2025   Case Laws Income Tax
    Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
    October 16, 2025   Case Laws Income Tax
    Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
    October 16, 2025   Case Laws Income Tax
    Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
    October 16, 2025   Case Laws Income Tax
    Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
    October 16, 2025   Case Laws Income Tax
    Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
    October 16, 2025   Case Laws Income Tax
    Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
    October 16, 2025   Case Laws Customs
    Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
    October 16, 2025   Case Laws Customs
    Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
    October 16, 2025   Case Laws Customs
    Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
    October 16, 2025   Case Laws Customs
    Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
    October 16, 2025   Case Laws IBC
    Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties
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October 16, 2025   Case Laws GST
Applicant performing statutory pollution-control functions qualifies as Governmental/Local Authority; licensing fees exempt from GST under municipal-functions notification
October 16, 2025   Case Laws Income Tax
Trust's interest-free secured loan to manager denies s.11 exemption; not charitable under s.2(15); s.13(1)(c) taxability upheld
October 16, 2025   Case Laws Income Tax
Assessee denied depreciation under s.32 for non-ownership of common infrastructure; refundable contributions amortised 5% annually as revenue
October 16, 2025   Case Laws Income Tax
Supervisory tax authority invalidates decisions by appellate officer made after June 18, 2018 for lack of jurisdiction
October 16, 2025   Case Laws Income Tax
Assessees retain statutory right to apply under amended Sections 245A-M; settlement applications between Feb 1-Mar 31, 2021 valid
October 16, 2025   Case Laws Income Tax
Cryptic refusal of stay on demand set aside; matter remitted for de novo, reasoned reconsideration within four weeks
October 16, 2025   Case Laws Income Tax
Sales of copyrighted software by non-residents are not "royalty" under Act or DTAA; section 195 TDS not attracted
October 16, 2025   Case Laws Income Tax
Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
October 16, 2025   Case Laws Income Tax
Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
October 16, 2025   Case Laws Income Tax
Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
October 16, 2025   Case Laws Income Tax
Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
October 16, 2025   Case Laws Income Tax
Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
October 16, 2025   Case Laws Income Tax
Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
October 16, 2025   Case Laws Income Tax
Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
October 16, 2025   Case Laws Income Tax
Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
October 16, 2025   Case Laws Customs
Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
October 16, 2025   Case Laws Customs
Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
October 16, 2025   Case Laws Customs
Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
October 16, 2025   Case Laws Customs
Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statements
October 16, 2025   Case Laws IBC
Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties

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Customs

Customs officers clearing passenger baggage at the airport must...

Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retention

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Customs October 15, 2025 Circulars
Customs officers clearing passenger baggage at the airport must wear department-issued body-worn cameras (BWC), especially when handling Red-channel passengers; BWCs must record from the officer's perspective, be signed in/out in a duty register overseen by the supervising superintendent, and be used only for official purposes. Recordings are to be transferred daily to a password-protected internal drive with a hard-disk backup, retained for at least 30 days, and access restricted. Supervisors will review footage randomly weekly and escalate observations monthly to senior management. The SOP takes immediate effect and requires reporting operational difficulties and amendment recommendations.
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Acts Income Tax
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