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    November 8, 2025   Case Laws Income Tax
    Assessment under section 143(3) invalid for exceeding limited scrutiny; forfeited advance wrongly taxed u/s 56(2)(ix) per s.119
    November 8, 2025   Case Laws Income Tax
    Ad-hoc 50% RHQ charge adjustment invalid for non-compliance with Rule 10AB and section 92C; TNMM accepted
    November 8, 2025   Case Laws Benami Property
    Appeals dismissed; provisional attachment and adjudication under PBPTA upheld as PA applied independent mind under s.26(7)
    November 8, 2025   Case Laws Benami Property
    Appeals dismissed; benami transaction upheld as appellant failed to explain Rs.4.13 crore construction spending and ₹1.1 crore consideration s.2...
    November 8, 2025   Case Laws Customs
    Revocation of customs broker licence under CBLR 2013 upheld; appeal dismissed despite request to await inquiry outcome
    November 8, 2025   Case Laws Customs
    Appeal allowed - demand quashed, valuation set aside; penalties, interest and confiscation annulled; joint liability denied under Section 147
    November 8, 2025   Case Laws Customs
    Penalty under s.112(a) quashed for chartered engineer due to procedural defects, inadmissible s.108 evidence, and limited role
    November 8, 2025   Case Laws Customs
    Appeal dismissed; drawback claim refused for failure to comply with Rules 4(a) and 5 of Drawback Rules
    November 8, 2025   Case Laws SEBI
    Delay of 512 days not condoned where actual notice established by acknowledgment letter; appeal filing refused under PFUTP rules
    November 8, 2025   Case Laws IBC
    Appeals dismissed; s.114(1) rejection of personal guarantors' repayment plans upheld; failure to file revised plan, s.115 denial affirmed
    November 8, 2025   Case Laws IBC
    Order under Section 123 set aside; appellants allowed to file repayment plan under Section 106 with conditions.
    November 8, 2025   Case Laws FEMA
    Ad-interim relief granted over gross adjudication delay and disproportionate personal penalties under FEMA for late FC-GPR reporting
    November 8, 2025   Case Laws FEMA
    Appeal dismissed, confiscation of Rs.89,70,000 refused under s.3(d); withheld funds to be applied against s.13(2) penalties
    November 8, 2025   Case Laws FEMA
    Appeal partly allowed: Penalty halved for diverting duty-free silk yarn and undeclared exports under s.3(b) and s.3(d) FEMA
    November 8, 2025   Case Laws Money Laundering
    Provisional attachment under Section 5(1) PMLA upheld as based on recorded reasons and evidence, post-attachment hearing available
    November 8, 2025   Case Laws Indian Laws
    Failure to provide written grounds of arrest violates Article 22(1) and Section 50 CrPC; arrest and remand illegal
    November 7, 2025   Notifications Companies Law
    Amendment redefines "business of financing industrial enterprises" under Section 186 to include routine NBFC and IFSC finance activities
    November 7, 2025   Circulars Customs
    Notification No. 45/2025 merges 30 customs notifications into principal merged notification dated 24.10.2025; amendments effective 1 Nov 2025
    November 7, 2025   Case Laws Customs
    Provisional release review narrowed; onerous conditions modified, seized goods to be released on revised bond and compliance
    November 7, 2025   Case Laws Customs
    Imported seaweed extract provisionally released on bond only; declaratory rejection set aside; appellate decision due within section 128-A(4-A) three ...
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November 8, 2025   Case Laws Income Tax
Assessment under section 143(3) invalid for exceeding limited scrutiny; forfeited advance wrongly taxed u/s 56(2)(ix) per s.119
November 8, 2025   Case Laws Income Tax
Ad-hoc 50% RHQ charge adjustment invalid for non-compliance with Rule 10AB and section 92C; TNMM accepted
November 8, 2025   Case Laws Benami Property
Appeals dismissed; provisional attachment and adjudication under PBPTA upheld as PA applied independent mind under s.26(7)
November 8, 2025   Case Laws Benami Property
Appeals dismissed; benami transaction upheld as appellant failed to explain Rs.4.13 crore construction spending and ₹1.1 crore consideration s.24(1) s.63
November 8, 2025   Case Laws Customs
Revocation of customs broker licence under CBLR 2013 upheld; appeal dismissed despite request to await inquiry outcome
November 8, 2025   Case Laws Customs
Appeal allowed - demand quashed, valuation set aside; penalties, interest and confiscation annulled; joint liability denied under Section 147
November 8, 2025   Case Laws Customs
Penalty under s.112(a) quashed for chartered engineer due to procedural defects, inadmissible s.108 evidence, and limited role
November 8, 2025   Case Laws Customs
Appeal dismissed; drawback claim refused for failure to comply with Rules 4(a) and 5 of Drawback Rules
November 8, 2025   Case Laws SEBI
Delay of 512 days not condoned where actual notice established by acknowledgment letter; appeal filing refused under PFUTP rules
November 8, 2025   Case Laws IBC
Appeals dismissed; s.114(1) rejection of personal guarantors' repayment plans upheld; failure to file revised plan, s.115 denial affirmed
November 8, 2025   Case Laws IBC
Order under Section 123 set aside; appellants allowed to file repayment plan under Section 106 with conditions.
November 8, 2025   Case Laws FEMA
Ad-interim relief granted over gross adjudication delay and disproportionate personal penalties under FEMA for late FC-GPR reporting
November 8, 2025   Case Laws FEMA
Appeal dismissed, confiscation of Rs.89,70,000 refused under s.3(d); withheld funds to be applied against s.13(2) penalties
November 8, 2025   Case Laws FEMA
Appeal partly allowed: Penalty halved for diverting duty-free silk yarn and undeclared exports under s.3(b) and s.3(d) FEMA
November 8, 2025   Case Laws Money Laundering
Provisional attachment under Section 5(1) PMLA upheld as based on recorded reasons and evidence, post-attachment hearing available
November 8, 2025   Case Laws Indian Laws
Failure to provide written grounds of arrest violates Article 22(1) and Section 50 CrPC; arrest and remand illegal
November 7, 2025   Notifications Companies Law
Amendment redefines "business of financing industrial enterprises" under Section 186 to include routine NBFC and IFSC finance activities
November 7, 2025   Circulars Customs
Notification No. 45/2025 merges 30 customs notifications into principal merged notification dated 24.10.2025; amendments effective 1 Nov 2025
November 7, 2025   Case Laws Customs
Provisional release review narrowed; onerous conditions modified, seized goods to be released on revised bond and compliance
November 7, 2025   Case Laws Customs
Imported seaweed extract provisionally released on bond only; declaratory rejection set aside; appellate decision due within section 128-A(4-A) three months

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Customs

A central revenue authority notified that where a benefit under...

Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effective 1 Nov 2025

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Customs November 1, 2025 Notifications
A central revenue authority notified that where a benefit under an instrument-based trade or customs scheme has been availed and that same scheme or its regulations prescribes a specific reversal procedure, authorities shall not seek revision of the original entry to reverse the benefit; the alternative, scheme-specified reversal process must be followed. The notification takes effect on 1 November 2025.
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Acts Income Tax
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