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    November 12, 2025   Case Laws Customs
    Appeal remitted for fresh adjudication with expert input to reassess most-akin classification, suppression, mis-declaration and s.112(a)
    November 12, 2025   Case Laws Customs
    Import seizure, confiscation under s.111(d) set aside; bona fide declaration, duties paid, no evasion found
    November 12, 2025   Case Laws SEBI
    Appeal partly allowed: produce investigatory materials, specified chats, trade logs; third-party chats withheld; call details allowed; no Section 65B ...
    November 12, 2025   Case Laws SEBI
    Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
    November 12, 2025   Case Laws IBC
    Appeal allowed; resolution professional must list bank as secured financial creditor based on liened fixed deposits cash collateral
    November 12, 2025   Case Laws IBC
    Irrevocable continuing guarantee upheld for renewals and variations, guarantor liable for obligations limited to Rs 3.84 crore
    November 12, 2025   Case Laws IBC
    Appeal dismissed for lack of merit and locus after withdrawal; relief mirrored earlier IA; plan approved under Sections 30(6),60(5)
    November 12, 2025   Case Laws FEMA
    Liability under Sections 3(b) and 3(c) of FEMA for unauthorized hawala remittances, under-invoicing and illegal foreign transfers upheld
    November 12, 2025   Case Laws Service Tax
    Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
    November 12, 2025   Case Laws VAT / Sales Tax
    Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
    November 12, 2025   Case Laws Indian Laws
    Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
    November 11, 2025   Circulars Customs
    Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
    November 11, 2025   Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
    November 11, 2025   Case Laws Income Tax
    s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
    November 11, 2025   Case Laws Income Tax
    Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
    November 11, 2025   Case Laws Income Tax
    Appeal upholds deletion of additions under s.68 and s.56(2)(x)(b)(B) after assessee proved loans with documentary evidence
    November 11, 2025   Case Laws Income Tax
    Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkag...
    November 11, 2025   Case Laws Income Tax
    Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded
    November 11, 2025   Case Laws Income Tax
    Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
    November 11, 2025   Case Laws Customs
    Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA
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November 12, 2025   Case Laws Customs
Appeal remitted for fresh adjudication with expert input to reassess most-akin classification, suppression, mis-declaration and s.112(a)
November 12, 2025   Case Laws Customs
Import seizure, confiscation under s.111(d) set aside; bona fide declaration, duties paid, no evasion found
November 12, 2025   Case Laws SEBI
Appeal partly allowed: produce investigatory materials, specified chats, trade logs; third-party chats withheld; call details allowed; no Section 65B direction
November 12, 2025   Case Laws SEBI
Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)(a)
November 12, 2025   Case Laws IBC
Appeal allowed; resolution professional must list bank as secured financial creditor based on liened fixed deposits cash collateral
November 12, 2025   Case Laws IBC
Irrevocable continuing guarantee upheld for renewals and variations, guarantor liable for obligations limited to Rs 3.84 crore
November 12, 2025   Case Laws IBC
Appeal dismissed for lack of merit and locus after withdrawal; relief mirrored earlier IA; plan approved under Sections 30(6),60(5)
November 12, 2025   Case Laws FEMA
Liability under Sections 3(b) and 3(c) of FEMA for unauthorized hawala remittances, under-invoicing and illegal foreign transfers upheld
November 12, 2025   Case Laws Service Tax
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re-determination.
November 12, 2025   Case Laws VAT / Sales Tax
Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
November 12, 2025   Case Laws Indian Laws
Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
November 11, 2025   Circulars Customs
Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
November 11, 2025   Case Laws Income Tax
Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
November 11, 2025   Case Laws Income Tax
s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
November 11, 2025   Case Laws Income Tax
Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
November 11, 2025   Case Laws Income Tax
Appeal upholds deletion of additions under s.68 and s.56(2)(x)(b)(B) after assessee proved loans with documentary evidence
November 11, 2025   Case Laws Income Tax
Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkage with interest-free funds
November 11, 2025   Case Laws Income Tax
Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded
November 11, 2025   Case Laws Income Tax
Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
November 11, 2025   Case Laws Customs
Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA

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GST

The Central Government amends the earlier integrated tax rate...

Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025

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GST October 25, 2025 Notifications
The Central Government amends the earlier integrated tax rate notification on exemptions for supply of gold, silver or platinum by nominated agencies to registered persons by substituting clause (c) of the Explanation to redefine "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs. The amendment takes effect on 1 November 2025 and modifies the definition within the principal notification dated 31 December 2018.
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