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    October 15, 2025   Case Laws Income Tax
    10% tolerance under s.43CA applied retrospectively, deletion of addition where DVO valuation within 10% of sale consideration
    October 15, 2025   Case Laws Income Tax
    Notice under section 143(2) invalid where notice sent to address not in ITR despite assessee giving correct address
    October 15, 2025   Case Laws Income Tax
    Revision under section 263 quashed; section 50 fiction does not change asset character, so section 112 rate applies
    October 15, 2025   Case Laws Income Tax
    Manual s.151 sanction issued after s.148 notice renders reopening invalid ab initio; assessment quashed despite unsigned online sanction
    October 15, 2025   Case Laws Income Tax
    Appeal dismissed for 2,121-day delay; condonation refused for no sufficient cause or bona fides, limitation bars revival
    October 15, 2025   Case Laws Customs
    Petitioner allowed conditional re-export of misclassified imported cotton knitted fabrics upon bond for differential duty and 20% bank guarantee
    October 15, 2025   Case Laws Customs
    Appeal allowed partly: non-revocation of courier registration upheld but penalties under Regulation 14 and s.117 restored
    October 15, 2025   Case Laws Indian Laws
    Petition to quash summons under NI Act denied under Section 482; director's prima-facie liability under Sections 138/141 upheld
    October 15, 2025   Case Laws GST
    Writ petition dismissed for inexcusable delay; appeals under Section 107 subject to four-month statutory limitation
    October 15, 2025   Case Laws GST
    Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 ...
    October 15, 2025   Case Laws GST
    Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1/2017 inapplicable
    October 15, 2025   Case Laws GST
    AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings
    October 15, 2025   Case Laws GST
    Minimum Guaranteed Off-take charges are liquidated damages, not taxable supply under Section 7(1A) and Schedule II(5)(e)
    October 15, 2025   Case Laws Customs
    CNG kits are packaged goods under Section 4A SWM Rules; RSP nondisclosure upheld, duty recovery ordered; Sec 112 liability sustained
    October 15, 2025   Case Laws Income Tax
    Reopening quashed: Reassessment invalid where s.80IA deduction was examined, allowed on Form 10CCB and project accounts
    October 15, 2025   Case Laws Customs
    Appeal partly allowed: goods reclassified to CTH 5007 2090; penalties under s.114 and confiscation quashed; drawback denied
    October 15, 2025   Case Laws Companies Law
    Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected
    October 15, 2025   Case Laws Money Laundering
    Petition to quash proceedings against third accused dismissed; prima facie possession and mens rea under Section 3 PML Act upheld
    October 15, 2025   Case Laws Service Tax
    SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration n...
    October 15, 2025   Case Laws Indian Laws
    RDDB Act is self-contained recovery code; Rule 68B not mandatory, limitation governed by Article 136; ss.19,25 finality
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October 15, 2025   Case Laws Income Tax
10% tolerance under s.43CA applied retrospectively, deletion of addition where DVO valuation within 10% of sale consideration
October 15, 2025   Case Laws Income Tax
Notice under section 143(2) invalid where notice sent to address not in ITR despite assessee giving correct address
October 15, 2025   Case Laws Income Tax
Revision under section 263 quashed; section 50 fiction does not change asset character, so section 112 rate applies
October 15, 2025   Case Laws Income Tax
Manual s.151 sanction issued after s.148 notice renders reopening invalid ab initio; assessment quashed despite unsigned online sanction
October 15, 2025   Case Laws Income Tax
Appeal dismissed for 2,121-day delay; condonation refused for no sufficient cause or bona fides, limitation bars revival
October 15, 2025   Case Laws Customs
Petitioner allowed conditional re-export of misclassified imported cotton knitted fabrics upon bond for differential duty and 20% bank guarantee
October 15, 2025   Case Laws Customs
Appeal allowed partly: non-revocation of courier registration upheld but penalties under Regulation 14 and s.117 restored
October 15, 2025   Case Laws Indian Laws
Petition to quash summons under NI Act denied under Section 482; director's prima-facie liability under Sections 138/141 upheld
October 15, 2025   Case Laws GST
Writ petition dismissed for inexcusable delay; appeals under Section 107 subject to four-month statutory limitation
October 15, 2025   Case Laws GST
Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 and 9963
October 15, 2025   Case Laws GST
Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1/2017 inapplicable
October 15, 2025   Case Laws GST
AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings
October 15, 2025   Case Laws GST
Minimum Guaranteed Off-take charges are liquidated damages, not taxable supply under Section 7(1A) and Schedule II(5)(e)
October 15, 2025   Case Laws Customs
CNG kits are packaged goods under Section 4A SWM Rules; RSP nondisclosure upheld, duty recovery ordered; Sec 112 liability sustained
October 15, 2025   Case Laws Income Tax
Reopening quashed: Reassessment invalid where s.80IA deduction was examined, allowed on Form 10CCB and project accounts
October 15, 2025   Case Laws Customs
Appeal partly allowed: goods reclassified to CTH 5007 2090; penalties under s.114 and confiscation quashed; drawback denied
October 15, 2025   Case Laws Companies Law
Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected
October 15, 2025   Case Laws Money Laundering
Petition to quash proceedings against third accused dismissed; prima facie possession and mens rea under Section 3 PML Act upheld
October 15, 2025   Case Laws Service Tax
SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration not taxable
October 15, 2025   Case Laws Indian Laws
RDDB Act is self-contained recovery code; Rule 68B not mandatory, limitation governed by Article 136; ss.19,25 finality

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Customs

The customs authority requires all bonded warehouse licensees...

Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately

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Customs October 15, 2025 Circulars
The customs authority requires all bonded warehouse licensees within its jurisdiction to onboard their licenses to the digital Warehousing Module and to upload monthly returns via the module's web form; manual filing of monthly returns is discontinued immediately. The directive notes many licenses remain off-boarded despite prior public notice and instructs stakeholders to report technical issues to the designated helpdesk email and to notify the authority for resolution.
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Acts Income Tax
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