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    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
    October 16, 2025   Case Laws IBC
    Appeal allowed; Section 9 admission set aside as petition rejected for pre-existing bona fide dispute under Section 9(5)(2)(d)
    October 16, 2025   Case Laws Service Tax
    Licence agreements held revenue-sharing business arrangements, not taxable service; service tax demand annulled and order set aside
    October 16, 2025   Case Laws Service Tax
    Appeal allowed: BCA/DCA/PGDCA courses are exempt educational services; grants-in-aid and EPF not taxable; extended limitation invalid
    October 16, 2025   Case Laws Service Tax
    Cargo space commission not taxable; reimbursable expenses meet Rule 5(2) pure agent; UN peacekeeping transport exempt (2)
    October 16, 2025   Case Laws Indian Laws
    Criminal petition under Section 482 Cr.P.C. quashes Section 138 NI Act complaint for premature, defective cheque prosecution
    October 15, 2025   Circulars Customs
    Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately
    October 15, 2025   Circulars Customs
    Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
    October 15, 2025   Circulars SEBI
    Regulator relaxes related-party transaction disclosures, prescribes Annexure-13A minimum, exempts under Rs.1 crore, reduced disclosures up to 1% turno...
    October 15, 2025   Circulars Customs
    Central tax authority mandates online LOC portal use from 1 March 2024; designated nodal offices to create logins
    October 15, 2025   Circulars Customs
    Customs allows one-year courier transshipment to designated airports via bonded trucking, subject to bonds, BG, manifests, CCTV, and compliance
    October 15, 2025   Notifications DGFT
    Exports of specified chilled and frozen bovine meat now require proof of remittance to Meat Export Development Fund (Condition 9)
    October 15, 2025   Case Laws Service Tax
    Appeal allowed: lease collections held non-taxable, payments treated as salaries, extended limitation and penalties under Sections 77, 78 set aside
    October 15, 2025   Case Laws GST
    Orders under s.73 GST quashed for denying personal hearing; matter remitted for de novo adjudication
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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
October 16, 2025   Case Laws IBC
Appeal allowed; Section 9 admission set aside as petition rejected for pre-existing bona fide dispute under Section 9(5)(2)(d)
October 16, 2025   Case Laws Service Tax
Licence agreements held revenue-sharing business arrangements, not taxable service; service tax demand annulled and order set aside
October 16, 2025   Case Laws Service Tax
Appeal allowed: BCA/DCA/PGDCA courses are exempt educational services; grants-in-aid and EPF not taxable; extended limitation invalid
October 16, 2025   Case Laws Service Tax
Cargo space commission not taxable; reimbursable expenses meet Rule 5(2) pure agent; UN peacekeeping transport exempt (2)
October 16, 2025   Case Laws Indian Laws
Criminal petition under Section 482 Cr.P.C. quashes Section 138 NI Act complaint for premature, defective cheque prosecution
October 15, 2025   Circulars Customs
Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately
October 15, 2025   Circulars Customs
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retention
October 15, 2025   Circulars SEBI
Regulator relaxes related-party transaction disclosures, prescribes Annexure-13A minimum, exempts under Rs.1 crore, reduced disclosures up to 1% turnover
October 15, 2025   Circulars Customs
Central tax authority mandates online LOC portal use from 1 March 2024; designated nodal offices to create logins
October 15, 2025   Circulars Customs
Customs allows one-year courier transshipment to designated airports via bonded trucking, subject to bonds, BG, manifests, CCTV, and compliance
October 15, 2025   Notifications DGFT
Exports of specified chilled and frozen bovine meat now require proof of remittance to Meat Export Development Fund (Condition 9)
October 15, 2025   Case Laws Service Tax
Appeal allowed: lease collections held non-taxable, payments treated as salaries, extended limitation and penalties under Sections 77, 78 set aside
October 15, 2025   Case Laws GST
Orders under s.73 GST quashed for denying personal hearing; matter remitted for de novo adjudication

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GST

HC remitted the matter to the 1st Respondent Assistant...

Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax

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GST October 25, 2025 Case Laws HC
HC remitted the matter to the 1st Respondent Assistant Commissioner (ST) (FAC) to pass a fresh, consolidated order on all issues other than the demand previously confirmed solely for belated availing of Input Tax Credit (ITC), in light of the retrospective insertion of Rule 16(5) into the GST Rules effective 01.07.2017. The Court held the amendment warrants reconsideration of the ITC-related demand and therefore quashed the finality of that aspect for reassessment. For the remaining disputed issues, the 1st Respondent shall decide afresh provided the Petitioner deposits 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order. Petition disposed of.
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Acts Income Tax
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