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    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
    November 1, 2025   Circulars SEBI
    Securities regulator sets new derivatives index eligibility: min 14 constituents, weight caps, phased rebalancing by set deadlines
    November 1, 2025   Circulars SEBI
    Regulator allows advisers and analysts to share certified past performance privately before PaRRVA launches, subject to conditions and enrolment
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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
November 1, 2025   Circulars SEBI
Securities regulator sets new derivatives index eligibility: min 14 constituents, weight caps, phased rebalancing by set deadlines
November 1, 2025   Circulars SEBI
Regulator allows advisers and analysts to share certified past performance privately before PaRRVA launches, subject to conditions and enrolment

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SEBI

The regulator permits an interim arrangement allowing registered...

Regulator allows advisers and analysts to share certified past performance privately before PaRRVA launches, subject to conditions and enrolment

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SEBI November 1, 2025 Circulars
The regulator permits an interim arrangement allowing registered investment advisers and research analysts to share certified past performance for periods before the launch of the Past Risk and Return Verification Agency (PaRRVA), subject to conditions: certification by a member of ICAI/ICMAI; disclosure only on specific client request and on a one-to-one basis (no public/media/website dissemination); enrolment with PaRRVA within three months of its operationalisation; inclusion of a prescribed disclaimer; templates to be issued by supervisory bodies; and a two-year cutoff after PaRRVA launch, after which only PaRRVA-verified metrics may be used. Noncompliance attracts enforcement, including summary proceedings under applicable intermediary regulations.
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Acts Income Tax
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