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    October 17, 2025   Case Laws Income Tax
    Addition upheld under section 56(2)(vii)(b); transactions treated as separate purchases; cancellation treated as transfer under section 2(47)
    October 17, 2025   Case Laws GST
    Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
    October 17, 2025   Case Laws GST
    Petition dismissed as not maintainable; held collateral delay attempt, mala fide; petitioner ordered to pay Rs.2,00,000 costs
    October 17, 2025   Case Laws GST
    IGST cannot be separately levied on service element of composite supply when goods component already taxed - show cause quashed
    October 17, 2025   Case Laws Income Tax
    Procedural safeguards before reassessment under s.147/148A: deadlines for filing, AO disclosure, objections, reasoned orders, 30-day notice
    October 17, 2025   Case Laws Income Tax
    Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
    October 17, 2025   Case Laws Income Tax
    Ruling directs consolidated adjudication; CIT(A) must decide all appeal grounds in one order; sections 250(6), 251(1)(a), 143(3)
    October 17, 2025   Case Laws Income Tax
    Hedging losses on forward contracts held allowable under proviso to clause (a) of s.43(5), not speculative.
    October 17, 2025   Case Laws Income Tax
    Section 153D approval not bar to substantive review; revised return accepted; section 68 loans upheld as genuine
    October 17, 2025   Case Laws Income Tax
    Repair and maintenance payments for aircraft engines not FTS under India-Canada and India-Singapore DTAAs; no technology transfer
    October 17, 2025   Case Laws Income Tax
    Transfer pricing upward adjustment deleted and section 271AA penalty quashed after clause (i) of section 92BA treated as omitted
    October 17, 2025   Case Laws Income Tax
    Assessment under s.153 kept open pending appellate outcome; s.80IA(4) deduction remanded; CUP-based TP adjustments upheld, excess corporate cost reall...
    October 17, 2025   Case Laws Income Tax
    Reopening assessment under section 147 held invalid; original sections 143(3) and 144C(3) assessment upheld with 10A/10AA exemptions
    October 17, 2025   Case Laws Customs
    Orders release of perishable consignments classified as roasted areca nut after tests; detention inappropriate while notification stayed
    October 17, 2025   Case Laws Customs
    Royalty to foreign related party not includible in transaction value under Rule 10(1)(c); s.114A penalty unsustainable
    October 17, 2025   Case Laws Customs
    Valuation Rule 12 rejection leads to re-determination under Rules 3-9; Rule 10(2) addition set aside; s.114AA upheld
    October 17, 2025   Case Laws Customs
    Appellants held liable for appropriated customs duty on imported gold; penalties under s.112(a) and confiscation set aside
    October 17, 2025   Case Laws Customs
    NAAT HIV diagnostic kits qualify for customs exemption and 5% IGST under purposive notification interpretation
    October 17, 2025   Case Laws IBC
    Appeal dismissed; approved insolvency resolution plan upheld, 24-month cap on creditor claims confirmed, contingent claim rejected
    October 17, 2025   Case Laws Money Laundering
    Provisional attachment upheld; transfers to relatives, large unexplained deposits and investments ruled proceeds of crime, appeal dismissed
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October 17, 2025   Case Laws Income Tax
Addition upheld under section 56(2)(vii)(b); transactions treated as separate purchases; cancellation treated as transfer under section 2(47)
October 17, 2025   Case Laws GST
Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17), s.16(1)
October 17, 2025   Case Laws GST
Petition dismissed as not maintainable; held collateral delay attempt, mala fide; petitioner ordered to pay Rs.2,00,000 costs
October 17, 2025   Case Laws GST
IGST cannot be separately levied on service element of composite supply when goods component already taxed - show cause quashed
October 17, 2025   Case Laws Income Tax
Procedural safeguards before reassessment under s.147/148A: deadlines for filing, AO disclosure, objections, reasoned orders, 30-day notice
October 17, 2025   Case Laws Income Tax
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits applied
October 17, 2025   Case Laws Income Tax
Ruling directs consolidated adjudication; CIT(A) must decide all appeal grounds in one order; sections 250(6), 251(1)(a), 143(3)
October 17, 2025   Case Laws Income Tax
Hedging losses on forward contracts held allowable under proviso to clause (a) of s.43(5), not speculative.
October 17, 2025   Case Laws Income Tax
Section 153D approval not bar to substantive review; revised return accepted; section 68 loans upheld as genuine
October 17, 2025   Case Laws Income Tax
Repair and maintenance payments for aircraft engines not FTS under India-Canada and India-Singapore DTAAs; no technology transfer
October 17, 2025   Case Laws Income Tax
Transfer pricing upward adjustment deleted and section 271AA penalty quashed after clause (i) of section 92BA treated as omitted
October 17, 2025   Case Laws Income Tax
Assessment under s.153 kept open pending appellate outcome; s.80IA(4) deduction remanded; CUP-based TP adjustments upheld, excess corporate cost reallocation deleted
October 17, 2025   Case Laws Income Tax
Reopening assessment under section 147 held invalid; original sections 143(3) and 144C(3) assessment upheld with 10A/10AA exemptions
October 17, 2025   Case Laws Customs
Orders release of perishable consignments classified as roasted areca nut after tests; detention inappropriate while notification stayed
October 17, 2025   Case Laws Customs
Royalty to foreign related party not includible in transaction value under Rule 10(1)(c); s.114A penalty unsustainable
October 17, 2025   Case Laws Customs
Valuation Rule 12 rejection leads to re-determination under Rules 3-9; Rule 10(2) addition set aside; s.114AA upheld
October 17, 2025   Case Laws Customs
Appellants held liable for appropriated customs duty on imported gold; penalties under s.112(a) and confiscation set aside
October 17, 2025   Case Laws Customs
NAAT HIV diagnostic kits qualify for customs exemption and 5% IGST under purposive notification interpretation
October 17, 2025   Case Laws IBC
Appeal dismissed; approved insolvency resolution plan upheld, 24-month cap on creditor claims confirmed, contingent claim rejected
October 17, 2025   Case Laws Money Laundering
Provisional attachment upheld; transfers to relatives, large unexplained deposits and investments ruled proceeds of crime, appeal dismissed

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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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