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    November 12, 2025   Case Laws Income Tax
    Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
    November 12, 2025   Case Laws Income Tax
    Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
    November 12, 2025   Case Laws Income Tax
    Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
    November 12, 2025   Case Laws Service Tax
    Black tea remains agricultural produce; commission agent services fall under negative list under Section 66D, tax quashed
    November 12, 2025   Case Laws Income Tax
    Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
    November 12, 2025   Case Laws Income Tax
    ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallo...
    November 12, 2025   Case Laws Benami Property
    Benami transaction found; inconsistent pleadings and missing financial evidence prompt remand for de novo adjudication
    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)
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November 12, 2025   Case Laws Income Tax
Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
November 12, 2025   Case Laws Income Tax
Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
November 12, 2025   Case Laws Income Tax
Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
November 12, 2025   Case Laws Service Tax
Black tea remains agricultural produce; commission agent services fall under negative list under Section 66D, tax quashed
November 12, 2025   Case Laws Income Tax
Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
November 12, 2025   Case Laws Income Tax
ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallowed.
November 12, 2025   Case Laws Benami Property
Benami transaction found; inconsistent pleadings and missing financial evidence prompt remand for de novo adjudication
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)

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Income Tax

The tax authority, invoking its powers under Section 119 of the...

Tax authority extends AY2025-26 filing deadlines under Section 119; ITR due 10 Dec 2025, audit report due 10 Nov 2025

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Income Tax October 31, 2025 Circulars
The tax authority, invoking its powers under Section 119 of the Income-tax Act, 1961, has extended filing deadlines for Assessment Year 2025-26: the due date for specified assessees under Explanation 2(a) to sub-section (1) of section 139 to furnish Income Tax Returns for FY 2024-25 is moved from 31 October 2025 to 10 December 2025, and consequently the due date for furnishing the audit report under the Explanation to section 44AB for FY 2024-25 is extended to 10 November 2025.
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