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    October 28, 2025   Case Laws GST
    Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached
    October 28, 2025   Case Laws GST
    Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns
    October 28, 2025   Case Laws GST
    Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain
    October 28, 2025   Case Laws GST
    Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival
    October 28, 2025   Case Laws GST
    No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld
    October 28, 2025   Case Laws Income Tax
    Reassessment notices issued 1 Apr-30 Jun 2021 treated as deemed show-cause; s.148 requires s.149(1) period and prior s.151 approval
    October 28, 2025   Case Laws Income Tax
    Transfer-pricing upward adjustment deleted; royalty, 3G depreciation and DOT costs allowed; licence fee capitalization disallowed; section 115JB
    October 28, 2025   Case Laws Income Tax
    Assessee's Section 69A Addition Deleted: Diary Entries Without Cash or Possession Insufficient to Prove Unaccounted Income
    October 28, 2025   Case Laws Income Tax
    Transfer pricing: Revenue-based segmental allocation quashed; require functional and risk analysis before bifurcation or TP adjustment
    October 28, 2025   Case Laws Income Tax
    Deduction under s.80P(2)(a)(i) allowed for interest income; AO directed to recompute deduction after expense review
    October 28, 2025   Case Laws Income Tax
    Revenue appeal dismissed; CIT(A)'s deletion of transfer pricing adjustment under s.92CA upheld; CUP method deemed arm's-length
    October 28, 2025   Case Laws Income Tax
    Reassessments quashed for lack of s151 sanction, s148(2) material, s149(1)(b) threshold; unspecified ss68-69D and mechanical approval invalidated
    October 28, 2025   Case Laws Income Tax
    Taxpayer's foreign equity write-off treated as deductible business loss; s.68/115BBE addition deleted for documented advance
    October 28, 2025   Case Laws Income Tax
    Belated return filed under s.142(1) treated as valid; s.143(2) notice absence nullified s.144 assessment; s.292BB inapplicable
    October 28, 2025   Case Laws Income Tax
    Assessment under s.153C r.w.s.153A held invalid where AO adopted consolidated satisfaction and relied on extraneous material
    October 28, 2025   Case Laws Income Tax
    Transfer completed in FY2009-10; capital gains taxed in AY2010-11 cannot be taxed in a later assessment year
    October 28, 2025   Case Laws Income Tax
    Tribunal upholds revisional power under section 263, rejects assessee's jurisdictional and exemption claims under sections 143(2) and 10(23C)(iiiad)
    October 28, 2025   Case Laws Income Tax
    Assessee's evidence of identity, creditworthiness, repayments leads to deletion of s.68 additions; tax officer failed to invoke s.131 or s.133(6)
    October 28, 2025   Case Laws Customs
    Petitioner allowed conditional re-export after bond and 20% bank guarantee, must re-export within 12 days
    October 28, 2025   Case Laws Customs
    Imported clear float glass with absorbent non-reflecting layer classed under CTH 7005 1090; Nil BCD under Sl. No. 934
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October 28, 2025   Case Laws GST
Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached
October 28, 2025   Case Laws GST
Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns
October 28, 2025   Case Laws GST
Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain
October 28, 2025   Case Laws GST
Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival
October 28, 2025   Case Laws GST
No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld
October 28, 2025   Case Laws Income Tax
Reassessment notices issued 1 Apr-30 Jun 2021 treated as deemed show-cause; s.148 requires s.149(1) period and prior s.151 approval
October 28, 2025   Case Laws Income Tax
Transfer-pricing upward adjustment deleted; royalty, 3G depreciation and DOT costs allowed; licence fee capitalization disallowed; section 115JB
October 28, 2025   Case Laws Income Tax
Assessee's Section 69A Addition Deleted: Diary Entries Without Cash or Possession Insufficient to Prove Unaccounted Income
October 28, 2025   Case Laws Income Tax
Transfer pricing: Revenue-based segmental allocation quashed; require functional and risk analysis before bifurcation or TP adjustment
October 28, 2025   Case Laws Income Tax
Deduction under s.80P(2)(a)(i) allowed for interest income; AO directed to recompute deduction after expense review
October 28, 2025   Case Laws Income Tax
Revenue appeal dismissed; CIT(A)'s deletion of transfer pricing adjustment under s.92CA upheld; CUP method deemed arm's-length
October 28, 2025   Case Laws Income Tax
Reassessments quashed for lack of s151 sanction, s148(2) material, s149(1)(b) threshold; unspecified ss68-69D and mechanical approval invalidated
October 28, 2025   Case Laws Income Tax
Taxpayer's foreign equity write-off treated as deductible business loss; s.68/115BBE addition deleted for documented advance
October 28, 2025   Case Laws Income Tax
Belated return filed under s.142(1) treated as valid; s.143(2) notice absence nullified s.144 assessment; s.292BB inapplicable
October 28, 2025   Case Laws Income Tax
Assessment under s.153C r.w.s.153A held invalid where AO adopted consolidated satisfaction and relied on extraneous material
October 28, 2025   Case Laws Income Tax
Transfer completed in FY2009-10; capital gains taxed in AY2010-11 cannot be taxed in a later assessment year
October 28, 2025   Case Laws Income Tax
Tribunal upholds revisional power under section 263, rejects assessee's jurisdictional and exemption claims under sections 143(2) and 10(23C)(iiiad)
October 28, 2025   Case Laws Income Tax
Assessee's evidence of identity, creditworthiness, repayments leads to deletion of s.68 additions; tax officer failed to invoke s.131 or s.133(6)
October 28, 2025   Case Laws Customs
Petitioner allowed conditional re-export after bond and 20% bank guarantee, must re-export within 12 days
October 28, 2025   Case Laws Customs
Imported clear float glass with absorbent non-reflecting layer classed under CTH 7005 1090; Nil BCD under Sl. No. 934

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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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