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    October 27, 2025   Notifications Customs
    Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025
    October 27, 2025   Case Laws GST
    Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody
    October 27, 2025   Case Laws GST
    GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso
    October 27, 2025   Case Laws GST
    Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no "reason to believe" under s.69 CGST Act
    October 27, 2025   Case Laws Income Tax
    Conviction under s.276B upheld for failure to deposit TDS; s.278AA defence rejected, sentence modified after deposit
    October 27, 2025   Case Laws Income Tax
    Appeals dismissed: Licence fees for goodwill treated as consideration, not profit share; 5% expense disallowance correctly set aside
    October 27, 2025   Case Laws Income Tax
    Impugned orders quashed for lack of effective hearing; matter remitted, bank account attachment lifted, coercive recovery restrained
    October 27, 2025   Case Laws Income Tax
    Assessment under s.143(3) quashed where s.143(2) notice issued by non-jurisdictional ITO; jurisdictional DCIT required for returns over ₹20 lakh
    October 27, 2025   Case Laws Income Tax
    Appeals partly allowed: MRC not taxable as royalty or FTS; reimbursements/TACP not FTS under s.9(1)(vii); TDS credit remanded for reassessment
    October 27, 2025   Case Laws Income Tax
    Transfer pricing addition and s.37 disallowance set aside; ALP to be computed using TNMM corroborative benchmarking
    October 27, 2025   Case Laws Income Tax
    Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-jud...
    October 27, 2025   Case Laws Income Tax
    Appeal upholds liaison office status as not a permanent establishment; offshore supplies not taxable; DTAA exclusion inapplicable to interest.
    October 27, 2025   Case Laws Income Tax
    Section 43 BM Act 'may' Directory, Not Mandatory - Penalty for Missing Schedule FA Left to Assessing Officer's Discretion
    October 27, 2025   Case Laws Income Tax
    Payments for use of IT infrastructure not 'plant' and not royalties under section 9(1)(vi) or Article 12(3)(a) DTAA
    October 27, 2025   Case Laws Income Tax
    Tribunal upholds trust's charitable status and s.11/s.12 exemptions; s.13(1)(c) rejected, s.12A/s.12AB registration restored, re-investigation barred
    October 27, 2025   Case Laws Income Tax
    Support service fees under Global Framework Network Agreement are commercial business services, not royalty under s.9(1)(vi) or Article 12
    October 27, 2025   Case Laws Income Tax
    Network fees from Indian entity not taxable under India-Netherlands DTAA and domestic law; addition deleted, appellant allowed
    October 27, 2025   Case Laws Income Tax
    Assessee's school and college qualify as charitable under s.2(15); eligible for registration under s.12A read with s.12AB
    October 27, 2025   Case Laws Income Tax
    Associated enterprise status under s.92A(2) affirmed; NCD interest benchmarked at 12.275% and s.94B adjustments ordered
    October 27, 2025   Case Laws Income Tax
    Decision upholds allowances: s.35(2AB) weighted R&D deduction cured by post-assessment form; s.80-IC, s.80G claims allowed, revenue grounds dismissed ...
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October 27, 2025   Notifications Customs
Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025
October 27, 2025   Case Laws GST
Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody
October 27, 2025   Case Laws GST
GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso
October 27, 2025   Case Laws GST
Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no "reason to believe" under s.69 CGST Act
October 27, 2025   Case Laws Income Tax
Conviction under s.276B upheld for failure to deposit TDS; s.278AA defence rejected, sentence modified after deposit
October 27, 2025   Case Laws Income Tax
Appeals dismissed: Licence fees for goodwill treated as consideration, not profit share; 5% expense disallowance correctly set aside
October 27, 2025   Case Laws Income Tax
Impugned orders quashed for lack of effective hearing; matter remitted, bank account attachment lifted, coercive recovery restrained
October 27, 2025   Case Laws Income Tax
Assessment under s.143(3) quashed where s.143(2) notice issued by non-jurisdictional ITO; jurisdictional DCIT required for returns over ₹20 lakh
October 27, 2025   Case Laws Income Tax
Appeals partly allowed: MRC not taxable as royalty or FTS; reimbursements/TACP not FTS under s.9(1)(vii); TDS credit remanded for reassessment
October 27, 2025   Case Laws Income Tax
Transfer pricing addition and s.37 disallowance set aside; ALP to be computed using TNMM corroborative benchmarking
October 27, 2025   Case Laws Income Tax
Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-judgment applied
October 27, 2025   Case Laws Income Tax
Appeal upholds liaison office status as not a permanent establishment; offshore supplies not taxable; DTAA exclusion inapplicable to interest.
October 27, 2025   Case Laws Income Tax
Section 43 BM Act 'may' Directory, Not Mandatory - Penalty for Missing Schedule FA Left to Assessing Officer's Discretion
October 27, 2025   Case Laws Income Tax
Payments for use of IT infrastructure not 'plant' and not royalties under section 9(1)(vi) or Article 12(3)(a) DTAA
October 27, 2025   Case Laws Income Tax
Tribunal upholds trust's charitable status and s.11/s.12 exemptions; s.13(1)(c) rejected, s.12A/s.12AB registration restored, re-investigation barred
October 27, 2025   Case Laws Income Tax
Support service fees under Global Framework Network Agreement are commercial business services, not royalty under s.9(1)(vi) or Article 12
October 27, 2025   Case Laws Income Tax
Network fees from Indian entity not taxable under India-Netherlands DTAA and domestic law; addition deleted, appellant allowed
October 27, 2025   Case Laws Income Tax
Assessee's school and college qualify as charitable under s.2(15); eligible for registration under s.12A read with s.12AB
October 27, 2025   Case Laws Income Tax
Associated enterprise status under s.92A(2) affirmed; NCD interest benchmarked at 12.275% and s.94B adjustments ordered
October 27, 2025   Case Laws Income Tax
Decision upholds allowances: s.35(2AB) weighted R&D deduction cured by post-assessment form; s.80-IC, s.80G claims allowed, revenue grounds dismissed &DExpenditure

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Customs

The customs authority has implemented QR-code enabled customs...

All brokers, staff, importers/exporters must replace non-QR customs passes with CBLMS QR passes; non-QR invalid from 11/08/2025

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Customs October 17, 2025 Circulars
The customs authority has implemented QR-code enabled customs passes via the online Customs Brokers Licensing Management System (CBLMS); all brokers, their employees and importers/exporters using non-QR physical or manual "SELF" passes must surrender old passes and apply for issuance or renewal through CBLMS. Existing lifetime QR passes may be renewed to the redesigned format. Passes will be issued and downloadable online, may be displayed electronically, and will be authenticated by scanning at entry/verification points. Non-QR passes become invalid from 11/08/2025. The notice operates as a standing order; implementation issues should be reported to the commissionerate.
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Acts Income Tax
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