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    October 25, 2025   Case Laws Income Tax
    Expatriate salary expenses deductible to Indian branch; interest from head office non-taxable; Section 115JB (MAT) held inapplicable
    October 25, 2025   Case Laws Customs
    Penalty set aside under s.112 as evidence under s.108 inadmissible; s.138B safeguards not followed and no duty evasion shown
    October 25, 2025   Case Laws Customs
    Public Notice dated 12.02.2021 set aside for overreaching; IGST on import distinct from GST on subsequent auction sale
    October 25, 2025   Case Laws Customs
    Regulation 17(1) CBLR, 2018 bars revocation proceedings after 90 days; licensing authority failed to prove receipt of offence report
    October 25, 2025   Case Laws Customs
    Revenue failed to prove gold was foreign or smuggled; Section 123 reverse onus inapplicable, Section 112(b) confiscation set aside
    October 25, 2025   Case Laws Customs
    Appeal allowed: importer's country-of-origin certificates accepted; Rs.31,07,086 demand quashed, s.125 fine and ss.114A/114AA penalties set aside
    October 25, 2025   Case Laws Customs
    Revenue barred from contesting classification of Optical Interface Modules under CTH 85177090; duty refunded with 12% interest
    October 25, 2025   Case Laws Customs
    Appeal allowed: Domestic service payments excluded from transaction value under Valuation Rules; CKD subassemblies deemed non-motor vehicles, get conc...
    October 25, 2025   Case Laws IBC
    Appeal dismissed; Section 9 admission upheld as operational debt under Sections 5(21) and 3(12) of IBC
    October 25, 2025   Case Laws IBC
    Appeal dismissed; Section 7 petition maintainable as creditor proved acknowledgments, part-payments, fresh cause of action; limitation tolled
    October 25, 2025   Case Laws IBC
    Section 7 admission upheld: Rs.1,00,00,000 recorded as financial debt under Section 5(8); consultancy advance unproven
    October 25, 2025   Case Laws Money Laundering
    PMLA applies when proceeds are considered untainted; sham transfers, quick loan repayments and gifts treated as proceeds and attached
    October 25, 2025   Case Laws Money Laundering
    Provisional attachment of 68% property upheld under PMLA amendments; Rs 11,41,800 identified as laundered proceeds
    October 25, 2025   Case Laws Service Tax
    Tax demand quashed for pure-agent reimbursements and time-barred claims; reverse-charge legal fees set aside; late fee upheld
    October 25, 2025   Case Laws Service Tax
    Appeal allowed; service-tax demands quashed for lack of proof, misvaluation, no works-contract evidence; abatement and penalties set aside
    October 25, 2025   Case Laws Service Tax
    VTP's NCVT/NSDC/SSC-approved vocational courses exempt under Section 66D(1)(iii) and Notification No.25/2012-Sl.9A; tax demand set aside
    October 24, 2025   Notifications DGFT
    Central Government amends import policy: specified HS codes now under Chapter Policy Condition No. 07, require insecticide registration
    October 24, 2025   Notifications DGFT
    Partial amendment: synthetic knitted fabric (HS 60053600) remains restricted with USD 3.50/kg MIP; 28-48 GSM exempt
    October 24, 2025   Circulars DGFT
    SION C676 reinstated and amended: Hot-dip galvanized tension bars export allowed with 1,000 kg norm and specified input/wastage rules
    October 24, 2025   Circulars Companies Law
    Ministry allows fee-free filing of FY2024-25 financial statements and annual returns until 31 December 2025; AGM timelines unchanged
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October 25, 2025   Case Laws Income Tax
Expatriate salary expenses deductible to Indian branch; interest from head office non-taxable; Section 115JB (MAT) held inapplicable
October 25, 2025   Case Laws Customs
Penalty set aside under s.112 as evidence under s.108 inadmissible; s.138B safeguards not followed and no duty evasion shown
October 25, 2025   Case Laws Customs
Public Notice dated 12.02.2021 set aside for overreaching; IGST on import distinct from GST on subsequent auction sale
October 25, 2025   Case Laws Customs
Regulation 17(1) CBLR, 2018 bars revocation proceedings after 90 days; licensing authority failed to prove receipt of offence report
October 25, 2025   Case Laws Customs
Revenue failed to prove gold was foreign or smuggled; Section 123 reverse onus inapplicable, Section 112(b) confiscation set aside
October 25, 2025   Case Laws Customs
Appeal allowed: importer's country-of-origin certificates accepted; Rs.31,07,086 demand quashed, s.125 fine and ss.114A/114AA penalties set aside
October 25, 2025   Case Laws Customs
Revenue barred from contesting classification of Optical Interface Modules under CTH 85177090; duty refunded with 12% interest
October 25, 2025   Case Laws Customs
Appeal allowed: Domestic service payments excluded from transaction value under Valuation Rules; CKD subassemblies deemed non-motor vehicles, get concessional duty
October 25, 2025   Case Laws IBC
Appeal dismissed; Section 9 admission upheld as operational debt under Sections 5(21) and 3(12) of IBC
October 25, 2025   Case Laws IBC
Appeal dismissed; Section 7 petition maintainable as creditor proved acknowledgments, part-payments, fresh cause of action; limitation tolled
October 25, 2025   Case Laws IBC
Section 7 admission upheld: Rs.1,00,00,000 recorded as financial debt under Section 5(8); consultancy advance unproven
October 25, 2025   Case Laws Money Laundering
PMLA applies when proceeds are considered untainted; sham transfers, quick loan repayments and gifts treated as proceeds and attached
October 25, 2025   Case Laws Money Laundering
Provisional attachment of 68% property upheld under PMLA amendments; Rs 11,41,800 identified as laundered proceeds
October 25, 2025   Case Laws Service Tax
Tax demand quashed for pure-agent reimbursements and time-barred claims; reverse-charge legal fees set aside; late fee upheld
October 25, 2025   Case Laws Service Tax
Appeal allowed; service-tax demands quashed for lack of proof, misvaluation, no works-contract evidence; abatement and penalties set aside
October 25, 2025   Case Laws Service Tax
VTP's NCVT/NSDC/SSC-approved vocational courses exempt under Section 66D(1)(iii) and Notification No.25/2012-Sl.9A; tax demand set aside
October 24, 2025   Notifications DGFT
Central Government amends import policy: specified HS codes now under Chapter Policy Condition No. 07, require insecticide registration
October 24, 2025   Notifications DGFT
Partial amendment: synthetic knitted fabric (HS 60053600) remains restricted with USD 3.50/kg MIP; 28-48 GSM exempt
October 24, 2025   Circulars DGFT
SION C676 reinstated and amended: Hot-dip galvanized tension bars export allowed with 1,000 kg norm and specified input/wastage rules
October 24, 2025   Circulars Companies Law
Ministry allows fee-free filing of FY2024-25 financial statements and annual returns until 31 December 2025; AGM timelines unchanged

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Customs

The central government issues a notification superseding...

Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025

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Customs October 27, 2025 Notifications
The central government issues a notification superseding numerous prior customs exemption notifications and establishes standardized effective rates of customs duty, integrated tax (IGST) and compensation cess for specified imported goods. It exempts imports for listed tariff items to the extent duties or taxes exceed prescribed standard rates set out in Tables I-IV, with applicable conditions in annexures, and includes a provision adjusting valuation for certain goods based on carrier, freight and insurance. The notification takes effect on 1 November 2025.
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Acts Income Tax
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