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    November 3, 2025   Case Laws GST
    AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
    November 3, 2025   Case Laws GST
    Transaction value under s.15(1) governs cement and iron sales; transporter must document and GTA exemption for unregistered recipients
    November 3, 2025   Case Laws Income Tax
    Section 148 notices set aside and remanded to Assessing Officers for fresh review of jurisdiction, sanction, limitation, and 153C application
    November 3, 2025   Case Laws Income Tax
    S.119(2)(b) delay condoned for Form No.10B; s.11 exemption restored to charitable trust after inadvertent auditor lapse
    November 3, 2025   Case Laws Income Tax
    Assessee's credit entries and claimed exempt LTCG held sham under s. 68; reassessment addition sustained
    November 3, 2025   Case Laws Income Tax
    No PE found for Irish software and hardware licensor; income additions deleted and appeal allowed
    November 3, 2025   Case Laws Income Tax
    Appeal allowed: foreign remittances labeled management/processing fees not taxable as FTS; AO to verify s.234F applicability.
    November 3, 2025   Case Laws Income Tax
    Appeal allowed: GIT/infrastructure charges not FIS under Article 12(4)(b) or royalty under Article 12(3), being mere software use
    November 3, 2025   Case Laws Income Tax
    Reopening under s.147 upheld: undisclosed bank account and unexplained demonetisation deposits sustain reassessment; s.151 sanction effective
    November 3, 2025   Case Laws Income Tax
    Unexplained investment sustained where assessee failed to prove source of funds for immovable property acquisition for A.Y. 2016-17
    November 3, 2025   Case Laws Customs
    Appeal allowed; proceedings quashed where exporter paid differential duty with interest before Show Cause Notice under s.28(2)
    November 3, 2025   Case Laws SEBI
    Regulator upholds finding of fraudulent GDR issuance, bars market access three years and imposes penalties under PFUTP rules
    November 3, 2025   Case Laws Central Excise
    Appeal allowed; excise demand and penalties under Rule 25 read with s.11AC and Rule 26 annulled for lack of evidence
    November 3, 2025   Case Laws Indian Laws
    Appeal allowed under Art.142; arbitral award upheld, sale deeds validated; company forfeits Rs.6.82cr, pays Rs.3.18cr; s.34(2)(b)(ii)/s.34(2A) invoked
    November 3, 2025   Case Laws Indian Laws
    Tribunal award of delayed interest under Section 18(1)(a) upheld; Section 44(6) revisional power and Section 43(5) deposit appropriation affirmed
    November 1, 2025   Notifications Customs
    Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025
    November 1, 2025   Notifications Customs
    Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
    November 1, 2025   Notifications Customs
    Voluntary post-clearance revision of customs entries allowed via authorised portal application subject to conditions, fees, and verification
    November 1, 2025   Notifications Customs
    Customs Act, 1962: Rs.1,000 fee added for electronic applications under Voluntary Revision of Entries Post Clearance Regulations, 2025
    November 1, 2025   Notifications Customs
    Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers
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November 3, 2025   Case Laws GST
AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
November 3, 2025   Case Laws GST
Transaction value under s.15(1) governs cement and iron sales; transporter must document and GTA exemption for unregistered recipients
November 3, 2025   Case Laws Income Tax
Section 148 notices set aside and remanded to Assessing Officers for fresh review of jurisdiction, sanction, limitation, and 153C application
November 3, 2025   Case Laws Income Tax
S.119(2)(b) delay condoned for Form No.10B; s.11 exemption restored to charitable trust after inadvertent auditor lapse
November 3, 2025   Case Laws Income Tax
Assessee's credit entries and claimed exempt LTCG held sham under s. 68; reassessment addition sustained
November 3, 2025   Case Laws Income Tax
No PE found for Irish software and hardware licensor; income additions deleted and appeal allowed
November 3, 2025   Case Laws Income Tax
Appeal allowed: foreign remittances labeled management/processing fees not taxable as FTS; AO to verify s.234F applicability.
November 3, 2025   Case Laws Income Tax
Appeal allowed: GIT/infrastructure charges not FIS under Article 12(4)(b) or royalty under Article 12(3), being mere software use
November 3, 2025   Case Laws Income Tax
Reopening under s.147 upheld: undisclosed bank account and unexplained demonetisation deposits sustain reassessment; s.151 sanction effective
November 3, 2025   Case Laws Income Tax
Unexplained investment sustained where assessee failed to prove source of funds for immovable property acquisition for A.Y. 2016-17
November 3, 2025   Case Laws Customs
Appeal allowed; proceedings quashed where exporter paid differential duty with interest before Show Cause Notice under s.28(2)
November 3, 2025   Case Laws SEBI
Regulator upholds finding of fraudulent GDR issuance, bars market access three years and imposes penalties under PFUTP rules
November 3, 2025   Case Laws Central Excise
Appeal allowed; excise demand and penalties under Rule 25 read with s.11AC and Rule 26 annulled for lack of evidence
November 3, 2025   Case Laws Indian Laws
Appeal allowed under Art.142; arbitral award upheld, sale deeds validated; company forfeits Rs.6.82cr, pays Rs.3.18cr; s.34(2)(b)(ii)/s.34(2A) invoked
November 3, 2025   Case Laws Indian Laws
Tribunal award of delayed interest under Section 18(1)(a) upheld; Section 44(6) revisional power and Section 43(5) deposit appropriation affirmed
November 1, 2025   Notifications Customs
Customs fixes tariff values for edible oils, brass scrap, areca nut, gold and silver effective 1 November 2025
November 1, 2025   Notifications Customs
Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effective 1 Nov 2025
November 1, 2025   Notifications Customs
Voluntary post-clearance revision of customs entries allowed via authorised portal application subject to conditions, fees, and verification
November 1, 2025   Notifications Customs
Customs Act, 1962: Rs.1,000 fee added for electronic applications under Voluntary Revision of Entries Post Clearance Regulations, 2025
November 1, 2025   Notifications Customs
Government inserts Section 18A into Notification No. 26/2022-Customs (N.T.), assigning functions to designated proper officers

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Customs

The government amends an earlier customs notification to...

Government advances cut-off to 31 Oct 2025 for nil-duty Yellow Peas imports under Notification No. 64/2023-Customs

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Customs October 31, 2025 Notifications
The government amends an earlier customs notification to accelerate the cut-off date for a nil-duty concession on imports of Yellow Peas (HS 0713 10 10): eligibility is limited to goods covered by bills of lading issued on or before 31 October 2025, replacing the prior date of 31 March 2026. The amendment is made under the Customs Act, 1962 and the Finance Act, 2021, and modifies Notification No. 64/2023-Customs.
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