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    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)
    October 18, 2025   Case Laws Income Tax
    Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
    October 18, 2025   Case Laws Income Tax
    Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
    October 18, 2025   Case Laws Income Tax
    Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
    October 18, 2025   Case Laws Customs
    Appeal remitted for sole adjudication on limitation; appeal authority to decide time-barred status with reasoned order
    October 18, 2025   Case Laws Money Laundering
    Appeals dismissed; provisional attachments under PMLA s.5(1) upheld, property can be attached as "value thereof"
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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)
October 18, 2025   Case Laws Income Tax
Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
October 18, 2025   Case Laws Income Tax
Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
October 18, 2025   Case Laws Income Tax
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exempt
October 18, 2025   Case Laws Customs
Appeal remitted for sole adjudication on limitation; appeal authority to decide time-barred status with reasoned order
October 18, 2025   Case Laws Money Laundering
Appeals dismissed; provisional attachments under PMLA s.5(1) upheld, property can be attached as "value thereof"

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Income Tax

HC held that writ petitions are disposed and directed procedural...

Procedural safeguards before reassessment under s.147/148A: deadlines for filing, AO disclosure, objections, reasoned orders, 30-day notice

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Income Tax October 17, 2025 Case Laws HC
HC held that writ petitions are disposed and directed procedural safeguards before initiation of reassessment under s.147/148A: the assessees must file their returns by 31.10.2025; within one week of filing the AO shall disclose by email the information relied upon to propose reassessment; assessees shall have two weeks to file objections by a prescribed/accessible mode; the AO shall pass a reasoned, speaking order on those objections within two further weeks and communicate it to the assessees; if reassessment is to be initiated, the first hearing date shall be fixed with at least 30 days' advance notice. The HC reaffirmed that precedential law and Article 141 mandate affording a minimal opportunity to object before reassessment is initiated.
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