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    November 13, 2025   Case Laws GST
    Order quashes penalty under Section 129(1)(b); directs recalculation under Section 129(1)(a) where e-way bill and invoice identify registered dealer
    November 13, 2025   Case Laws GST
    Petition dismissed for procedural abuse and failure to comply with Section 107(6)(b) pre-deposit; Order II Rule 2 CPC applied.
    November 13, 2025   Case Laws GST
    Liquidated damages under concession agreements are not consideration for taxable supply; GST not chargeable, reliance on Circular No.178/10/2022-GST
    November 13, 2025   Case Laws GST
    GST input tax credit for lease rental of land barred under section 17(5)(d) CGST Act, covering vacant portions
    November 13, 2025   Case Laws GST
    Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
    November 13, 2025   Case Laws Income Tax
    Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
    November 13, 2025   Case Laws Income Tax
    Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
    November 13, 2025   Case Laws Income Tax
    Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
    November 13, 2025   Case Laws Income Tax
    E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
    November 13, 2025   Case Laws Income Tax
    Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
    November 13, 2025   Case Laws Income Tax
    Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable
    November 13, 2025   Case Laws Income Tax
    Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
    November 13, 2025   Case Laws Income Tax
    Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
    November 13, 2025   Case Laws Income Tax
    Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
    November 13, 2025   Case Laws Customs
    Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
    November 13, 2025   Case Laws Customs
    Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
    November 13, 2025   Case Laws Customs
    Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
    November 13, 2025   Case Laws Customs
    Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
    November 13, 2025   Case Laws Customs
    Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit
    November 13, 2025   Case Laws Customs
    Rejection of declared value for Gurjan timber unlawful where Rule 12 not followed; single invoice insufficient
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November 13, 2025   Case Laws GST
Order quashes penalty under Section 129(1)(b); directs recalculation under Section 129(1)(a) where e-way bill and invoice identify registered dealer
November 13, 2025   Case Laws GST
Petition dismissed for procedural abuse and failure to comply with Section 107(6)(b) pre-deposit; Order II Rule 2 CPC applied.
November 13, 2025   Case Laws GST
Liquidated damages under concession agreements are not consideration for taxable supply; GST not chargeable, reliance on Circular No.178/10/2022-GST
November 13, 2025   Case Laws GST
GST input tax credit for lease rental of land barred under section 17(5)(d) CGST Act, covering vacant portions
November 13, 2025   Case Laws GST
Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
November 13, 2025   Case Laws Income Tax
Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
November 13, 2025   Case Laws Income Tax
Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
November 13, 2025   Case Laws Income Tax
Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
November 13, 2025   Case Laws Income Tax
E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
November 13, 2025   Case Laws Income Tax
Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment income
November 13, 2025   Case Laws Income Tax
Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable
November 13, 2025   Case Laws Income Tax
Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
November 13, 2025   Case Laws Income Tax
Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
November 13, 2025   Case Laws Income Tax
Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
November 13, 2025   Case Laws Customs
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings continue
November 13, 2025   Case Laws Customs
Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
November 13, 2025   Case Laws Customs
Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
November 13, 2025   Case Laws Customs
Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
November 13, 2025   Case Laws Customs
Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit
November 13, 2025   Case Laws Customs
Rejection of declared value for Gurjan timber unlawful where Rule 12 not followed; single invoice insufficient

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DGFT

The Directorate General of Foreign Trade amended Appendix 2B of...

DGFT amends Appendix 2B to designate agencies authorized to issue Preferential Certificates of Origin under India-EFTA TEPA

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DGFT October 30, 2025 Circulars
The Directorate General of Foreign Trade amended Appendix 2B of the Foreign Trade Policy, 2023 to designate agencies authorized to issue Preferential Certificates of Origin under the India-EFTA Trade and Economic Partnership Agreement. Authorized issuers include DGFT and its regional offices, export inspection agencies, commodity authorities (e.g., agriculture, marine, silk, coir, spices, textiles, tobacco), certain SEZ authorities and development commissioners; product coverage is either all products or specified categories per agency. The notice formalizes which agencies may issue CoOs for preferential treatment under the India-EFTA TEPA.
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Acts Income Tax
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