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    October 24, 2025   Case Laws GST
    Set aside order blocking petitioner's credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guarantee
    October 24, 2025   Case Laws GST
    Section 62(2) deeming protects taxpayer who filed returns and paid assessed UPGST; Section 79 liens and freezes held ultra vires
    October 24, 2025   Case Laws Income Tax
    s.276C(2) requires willful tax evasion; mere delay due to bona fide financial difficulty not sufficient for prosecution
    October 24, 2025   Case Laws Income Tax
    Petitioner directed to pursue alternate remedy under s.246A; recovery stayed and appeal filings condoned kept in abeyance
    October 24, 2025   Case Laws Income Tax
    Assessment limited to Rs.2,84,060 under s.69; reopening barred after Income Disclosure Scheme declaration, ss.147/144/144B quashed
    October 24, 2025   Case Laws Income Tax
    Felling and sale of eucalyptus and wattle trees held agricultural income under s.2(1A); AO disallowance quashed
    October 24, 2025   Case Laws Income Tax
    Condonation under s.119(2)(b) validates assessee's s.115BAA option; AO to verify Form 10-IC and recompute 22% tax
    October 24, 2025   Case Laws Income Tax
    Penalty under s.271F deleted as USD 1,200,000 foreign loan proved, non-resident status and reasonable cause under s.273B
    October 24, 2025   Case Laws Income Tax
    Assessee AOP's returned donations and discounts treated as ordinary taxable business expenses; disallowances deleted on mutuality grounds
    October 24, 2025   Case Laws Income Tax
    Section 263 revision set aside; AO assessment restored as not erroneous or prejudicial to revenue
    October 24, 2025   Case Laws Income Tax
    Article 8 DTAA covers all shipping freight and linked inland haulage; shipping income not taxable in India under Section 44B
    October 24, 2025   Case Laws Income Tax
    Appeal allowed for statistical purposes; dismissal under s.249(2) set aside as time-barred, remanded for merits
    October 24, 2025   Case Laws Income Tax
    Reopening under s.148 upheld where unexplained credits under s.68 and intentional omission of records justified additions
    October 24, 2025   Case Laws Income Tax
    Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.3...
    October 24, 2025   Case Laws Income Tax
    Transfer pricing appeal partially allowed: TNMM median margin upheld, MSA-backed continuous services negate Nil ALP; verify PF/ESI double disallowance
    October 24, 2025   Case Laws Income Tax
    Reassessment notices under sections 147/148 quashed as invalid where s.149(1)(b) and s.151 sanction were defective
    October 24, 2025   Case Laws Income Tax
    Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration di...
    October 24, 2025   Case Laws Income Tax
    Appeal allowed: unsecured deposits and capital introductions treated as explained; assessee's documents shifted onus, Revenue failed to rebut
    October 24, 2025   Case Laws Income Tax
    Reassessment notice u/s 148 quashed as time-barred for failing to complete s.148A(c)/(d) within surviving TOLA window
    October 24, 2025   Case Laws Income Tax
    Registration denials under section 12AA and 80G set aside for lack of chance to cure defects; matter remitted
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October 24, 2025   Case Laws GST
Set aside order blocking petitioner's credit ledger for failure to follow Rule 86-A; relief conditional on Rs.6.5 crore bank guarantee
October 24, 2025   Case Laws GST
Section 62(2) deeming protects taxpayer who filed returns and paid assessed UPGST; Section 79 liens and freezes held ultra vires
October 24, 2025   Case Laws Income Tax
s.276C(2) requires willful tax evasion; mere delay due to bona fide financial difficulty not sufficient for prosecution
October 24, 2025   Case Laws Income Tax
Petitioner directed to pursue alternate remedy under s.246A; recovery stayed and appeal filings condoned kept in abeyance
October 24, 2025   Case Laws Income Tax
Assessment limited to Rs.2,84,060 under s.69; reopening barred after Income Disclosure Scheme declaration, ss.147/144/144B quashed
October 24, 2025   Case Laws Income Tax
Felling and sale of eucalyptus and wattle trees held agricultural income under s.2(1A); AO disallowance quashed
October 24, 2025   Case Laws Income Tax
Condonation under s.119(2)(b) validates assessee's s.115BAA option; AO to verify Form 10-IC and recompute 22% tax
October 24, 2025   Case Laws Income Tax
Penalty under s.271F deleted as USD 1,200,000 foreign loan proved, non-resident status and reasonable cause under s.273B
October 24, 2025   Case Laws Income Tax
Assessee AOP's returned donations and discounts treated as ordinary taxable business expenses; disallowances deleted on mutuality grounds
October 24, 2025   Case Laws Income Tax
Section 263 revision set aside; AO assessment restored as not erroneous or prejudicial to revenue
October 24, 2025   Case Laws Income Tax
Article 8 DTAA covers all shipping freight and linked inland haulage; shipping income not taxable in India under Section 44B
October 24, 2025   Case Laws Income Tax
Appeal allowed for statistical purposes; dismissal under s.249(2) set aside as time-barred, remanded for merits
October 24, 2025   Case Laws Income Tax
Reopening under s.148 upheld where unexplained credits under s.68 and intentional omission of records justified additions
October 24, 2025   Case Laws Income Tax
Appeal allows marketing payments as deductible business expenses under Sec.37; director pay retained; R&D deductible from certificate date under Sec.35(2AB) &D
October 24, 2025   Case Laws Income Tax
Transfer pricing appeal partially allowed: TNMM median margin upheld, MSA-backed continuous services negate Nil ALP; verify PF/ESI double disallowance
October 24, 2025   Case Laws Income Tax
Reassessment notices under sections 147/148 quashed as invalid where s.149(1)(b) and s.151 sanction were defective
October 24, 2025   Case Laws Income Tax
Registration under s.12AB upheld; CIT(Exemptions) exceeded jurisdiction by deciding taxability instead of preliminary verification and registration directed
October 24, 2025   Case Laws Income Tax
Appeal allowed: unsecured deposits and capital introductions treated as explained; assessee's documents shifted onus, Revenue failed to rebut
October 24, 2025   Case Laws Income Tax
Reassessment notice u/s 148 quashed as time-barred for failing to complete s.148A(c)/(d) within surviving TOLA window
October 24, 2025   Case Laws Income Tax
Registration denials under section 12AA and 80G set aside for lack of chance to cure defects; matter remitted

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DGFT

A trade authority amended TRQ procedures for tariff heading 7108...

TRQ applicants for tariff heading 7108 must have hallmarking and GST registration; gold dore excluded, allocations via online competitive bidding

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DGFT October 31, 2025 Circulars
A trade authority amended TRQ procedures for tariff heading 7108 under the CEPA by requiring applicants to hold Bureau of Standards hallmarking registration and GST registration; imports of gold dore remain ineligible. TRQ allocations will be made via a competitive online bidding/tender process. Eligible applicants must apply online through the authority's import management system during prescribed windows; detailed submission periods and bidding modalities will be announced annually by trade notice.
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Acts Income Tax
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