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    October 31, 2025   Case Laws Income Tax
    Orders under s.201 quashed for A.Y.2018-19 and 2019-20; matter remitted for fresh adjudication after appeal
    October 31, 2025   Case Laws Income Tax
    Settlement proceeds received for relinquished claim held capital receipt, not taxable as capital gains; assessment recharacterisation overturned
    October 31, 2025   Case Laws Income Tax
    Payee's tax discharge prevents payer being deemed assessee in default under s.201/201(1A); only 4% supervision fee taxable under s.194J
    October 31, 2025   Case Laws Income Tax
    Non-resident Belgian company's receipts not fees for technical services (FTS) under Article 12(3)(b) DTAA and s.9(1)(vii) of Act on facts
    October 31, 2025   Case Laws Income Tax
    Decision allows improvement costs and brokerage deductions; directs deletion of s.69C disallowance, finds s.133(6) queries insufficient
    October 31, 2025   Case Laws Income Tax
    Assessment under section 143(3) read with section 153A invalid where no valid search of assessee's premises occurred
    October 31, 2025   Case Laws Income Tax
    Assessee entitled to deductions under s.36(1)(vii) and s.36(1)(viia)(c); s.36(1)(viii) independent; s.14A limited; rent remitted under s.158A
    October 31, 2025   Case Laws Income Tax
    UAE subsidiary not proprietorship; its income not taxable to assessee; fittings classed as plant with 15% depreciation; s.37(1) disallowance deleted
    October 31, 2025   Case Laws Income Tax
    Primary agricultural credit society entitled to deduction under section 80P(2)(a)(i) for interest on member loans
    October 31, 2025   Case Laws Income Tax
    Assessee succeeds: s.14A and r.8D disallowances deleted; r.8D(2)(ii)/(iii) confined, s.36(1)(iii) additions removed; commissions and inter-company adv...
    October 31, 2025   Case Laws Customs
    Appeals allowed; penalties and confiscation under s.114(iii), s.114AA, s.115(2) quashed for owners lacking knowledge under s.113
    October 31, 2025   Case Laws Customs
    APE and MSF excluded from transaction value under Rule 10(1)(e); not sale conditions under Section 14(1), no duty
    October 31, 2025   Case Laws Customs
    Appeal allowed; classification of imported welded titanium tubes overturned, duty, confiscation, fines and penalties set aside
    October 31, 2025   Case Laws Customs
    Appeal partly allowed: upholds confiscation under s.111(d)&(m), reduces s.125 redemption fine to Rs.26.5L, sets aside s.114A penalty
    October 31, 2025   Case Laws IBC
    Interim injunction refused as applicant failed balance of convenience and tripartite test; IBC favors operational continuity despite control disputes
    October 31, 2025   Case Laws Money Laundering
    Provisional attachment under Section 5(1)(b) PMLA cannot exceed 180 days; Section 8(3) proceedings unfinished, attachments vacated
    October 31, 2025   Case Laws Money Laundering
    Petition challenging cognizance under Sections 3 and 4 PMLA dismissed; Section 218 sanction irrelevant as acts not official
    October 31, 2025   Case Laws Money Laundering
    Appeal dismissed; attachment of equivalent property upheld as provisional measure to secure proceeds, ownership disputes decided elsewhere
    October 31, 2025   Case Laws Service Tax
    Single corporate HQ appeal maintainable for multiple units under one PAN; Explanation (2) to Rule 6A, s.78A relief
    October 31, 2025   Case Laws Service Tax
    Service tax demand quashed where assessment relied only on Form 26AS, SSI exemption applied and notice time-barred
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October 31, 2025   Case Laws Income Tax
Orders under s.201 quashed for A.Y.2018-19 and 2019-20; matter remitted for fresh adjudication after appeal
October 31, 2025   Case Laws Income Tax
Settlement proceeds received for relinquished claim held capital receipt, not taxable as capital gains; assessment recharacterisation overturned
October 31, 2025   Case Laws Income Tax
Payee's tax discharge prevents payer being deemed assessee in default under s.201/201(1A); only 4% supervision fee taxable under s.194J
October 31, 2025   Case Laws Income Tax
Non-resident Belgian company's receipts not fees for technical services (FTS) under Article 12(3)(b) DTAA and s.9(1)(vii) of Act on facts
October 31, 2025   Case Laws Income Tax
Decision allows improvement costs and brokerage deductions; directs deletion of s.69C disallowance, finds s.133(6) queries insufficient
October 31, 2025   Case Laws Income Tax
Assessment under section 143(3) read with section 153A invalid where no valid search of assessee's premises occurred
October 31, 2025   Case Laws Income Tax
Assessee entitled to deductions under s.36(1)(vii) and s.36(1)(viia)(c); s.36(1)(viii) independent; s.14A limited; rent remitted under s.158A
October 31, 2025   Case Laws Income Tax
UAE subsidiary not proprietorship; its income not taxable to assessee; fittings classed as plant with 15% depreciation; s.37(1) disallowance deleted
October 31, 2025   Case Laws Income Tax
Primary agricultural credit society entitled to deduction under section 80P(2)(a)(i) for interest on member loans
October 31, 2025   Case Laws Income Tax
Assessee succeeds: s.14A and r.8D disallowances deleted; r.8D(2)(ii)/(iii) confined, s.36(1)(iii) additions removed; commissions and inter-company advances held allowable
October 31, 2025   Case Laws Customs
Appeals allowed; penalties and confiscation under s.114(iii), s.114AA, s.115(2) quashed for owners lacking knowledge under s.113
October 31, 2025   Case Laws Customs
APE and MSF excluded from transaction value under Rule 10(1)(e); not sale conditions under Section 14(1), no duty
October 31, 2025   Case Laws Customs
Appeal allowed; classification of imported welded titanium tubes overturned, duty, confiscation, fines and penalties set aside
October 31, 2025   Case Laws Customs
Appeal partly allowed: upholds confiscation under s.111(d)&(m), reduces s.125 redemption fine to Rs.26.5L, sets aside s.114A penalty
October 31, 2025   Case Laws IBC
Interim injunction refused as applicant failed balance of convenience and tripartite test; IBC favors operational continuity despite control disputes
October 31, 2025   Case Laws Money Laundering
Provisional attachment under Section 5(1)(b) PMLA cannot exceed 180 days; Section 8(3) proceedings unfinished, attachments vacated
October 31, 2025   Case Laws Money Laundering
Petition challenging cognizance under Sections 3 and 4 PMLA dismissed; Section 218 sanction irrelevant as acts not official
October 31, 2025   Case Laws Money Laundering
Appeal dismissed; attachment of equivalent property upheld as provisional measure to secure proceeds, ownership disputes decided elsewhere
October 31, 2025   Case Laws Service Tax
Single corporate HQ appeal maintainable for multiple units under one PAN; Explanation (2) to Rule 6A, s.78A relief
October 31, 2025   Case Laws Service Tax
Service tax demand quashed where assessment relied only on Form 26AS, SSI exemption applied and notice time-barred

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SEBI

The regulator further extends the timeline for Qualified Stock...

Regulator delays mandatory implementation date for optional T+0 rolling settlement by Qualified Stock Brokers; new deadline to follow

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SEBI October 31, 2025 Circulars
The regulator further extends the timeline for Qualified Stock Brokers (QSBs) to implement systems and processes for optional T+0 rolling settlement, noting prior directions that had moved applicability from May 1, 2025 to November 1, 2025; a further extension is granted with a future date to be communicated. All other provisions of the December 10, 2024 directive remain unchanged. Market infrastructure institutions are instructed to ready required systems, amend byelaws/rules as necessary, and notify market participants; further guidance will be issued in due course.
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Acts Income Tax
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