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    October 17, 2025   Notifications Income Tax
    Central Government treats municipal water supply and sewerage board as Board under clause (46A)(b) of Section 10
    October 17, 2025   Notifications Customs
    Customs amends notification under s.14(2) substituting tariff values for palm/soy oils, brass, areca nut, gold/silver effective 16 Oct 2025
    October 17, 2025   Notifications DGFT
    Areca nut imports ITC HS 08028090 prohibited under Rs.351/kg; roasted Areca 20081991 similarly restricted; EOUs, SEZs, Advance Authorization exempt
    October 17, 2025   Circulars Companies Law
    MCA extends fee-free filing period for DIR-3-KYC and DIR-3-KYC-WEB forms to 31 October 2025 (Gen Circular No.05/2025)
    October 17, 2025   Circulars Customs
    All brokers, staff, importers/exporters must replace non-QR customs passes with CBLMS QR passes; non-QR invalid from 11/08/2025
    October 17, 2025   Circulars Customs
    One-time administrative auction scheme for uncleared export cargo: inventory, notices, valuation, e-auction, proceeds distribution, disposal by deadli...
    October 17, 2025   Case Laws Income Tax
    Criminal prosecution under Section 276C(2) quashed where tax default was mere delay, no wilful attempt to evade tax
    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
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October 17, 2025   Notifications Income Tax
Central Government treats municipal water supply and sewerage board as Board under clause (46A)(b) of Section 10
October 17, 2025   Notifications Customs
Customs amends notification under s.14(2) substituting tariff values for palm/soy oils, brass, areca nut, gold/silver effective 16 Oct 2025
October 17, 2025   Notifications DGFT
Areca nut imports ITC HS 08028090 prohibited under Rs.351/kg; roasted Areca 20081991 similarly restricted; EOUs, SEZs, Advance Authorization exempt
October 17, 2025   Circulars Companies Law
MCA extends fee-free filing period for DIR-3-KYC and DIR-3-KYC-WEB forms to 31 October 2025 (Gen Circular No.05/2025)
October 17, 2025   Circulars Customs
All brokers, staff, importers/exporters must replace non-QR customs passes with CBLMS QR passes; non-QR invalid from 11/08/2025
October 17, 2025   Circulars Customs
One-time administrative auction scheme for uncleared export cargo: inventory, notices, valuation, e-auction, proceeds distribution, disposal by deadline
October 17, 2025   Case Laws Income Tax
Criminal prosecution under Section 276C(2) quashed where tax default was mere delay, no wilful attempt to evade tax
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

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GST

The government amends Notification No. 26/2018-Central Tax...

Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining "Nominated Agency" per Notification No.45/2025

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GST October 25, 2025 Notifications
The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining "Nominated Agency" to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agencies supplying gold, silver or platinum to registered persons for export against supply and takes effect on 1 November 2025.
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