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    October 16, 2025   Case Laws Income Tax
    Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
    October 16, 2025   Case Laws Income Tax
    Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
    October 16, 2025   Case Laws Income Tax
    Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
    October 16, 2025   Case Laws Income Tax
    Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
    October 16, 2025   Case Laws Income Tax
    Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
    October 16, 2025   Case Laws Income Tax
    Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
    October 16, 2025   Case Laws Income Tax
    Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
    October 16, 2025   Case Laws Income Tax
    Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
    October 16, 2025   Case Laws Customs
    Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
    October 16, 2025   Case Laws Customs
    Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
    October 16, 2025   Case Laws Customs
    Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
    October 16, 2025   Case Laws Customs
    Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
    October 16, 2025   Case Laws IBC
    Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties
    October 16, 2025   Case Laws IBC
    Appeal allowed; Section 9 admission set aside as petition rejected for pre-existing bona fide dispute under Section 9(5)(2)(d)
    October 16, 2025   Case Laws Service Tax
    Licence agreements held revenue-sharing business arrangements, not taxable service; service tax demand annulled and order set aside
    October 16, 2025   Case Laws Service Tax
    Appeal allowed: BCA/DCA/PGDCA courses are exempt educational services; grants-in-aid and EPF not taxable; extended limitation invalid
    October 16, 2025   Case Laws Service Tax
    Cargo space commission not taxable; reimbursable expenses meet Rule 5(2) pure agent; UN peacekeeping transport exempt (2)
    October 16, 2025   Case Laws Indian Laws
    Criminal petition under Section 482 Cr.P.C. quashes Section 138 NI Act complaint for premature, defective cheque prosecution
    October 15, 2025   Circulars Customs
    Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately
    October 15, 2025   Circulars Customs
    Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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October 16, 2025   Case Laws Income Tax
Assessee wins appeal; Rs.25,00,000 addition deleted as estimation lacked material basis and books showed genuine transactions
October 16, 2025   Case Laws Income Tax
Assessing officer's additions deleted under sections 50C and 56(2)(x) where excess stamp valuation deemed gift between relatives
October 16, 2025   Case Laws Income Tax
Misc application dismissed; ITAT remand to AO/TPO/DRP upheld as trader classification under CBDT notification (29.10.2015) is fact-based
October 16, 2025   Case Laws Income Tax
Payments not deemed dividends under section 2(22)(e); no TDS liability under section 194, demand set aside
October 16, 2025   Case Laws Income Tax
Cloud software sales to distributor not Fees for Technical Services under Article 12(3)(b) or taxable under s.9(1)(vii)
October 16, 2025   Case Laws Income Tax
Indian affiliate not a dependent agent PE under Article 5(4) India-UK DTAA; offshore sales profits not attributable
October 16, 2025   Case Laws Income Tax
Assessee allowed deduction under s.80IA(4) for container freight station income; revenue appeals dismissed for AY 2018-19, 2020-21
October 16, 2025   Case Laws Income Tax
Assessment set aside; AO to re-verify returns, allow s.72(3) loss carry-forward, s.32(2) depreciation adjustment, examine s.43B claim
October 16, 2025   Case Laws Customs
Unlawful ex parte confiscation of seized gold during pending proceedings breaches natural justice; value refunded with interest minus redemption fine
October 16, 2025   Case Laws Customs
Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside
October 16, 2025   Case Laws Customs
Appeal allowed; duty demand and penalties quashed where Notification's second proviso was omitted and s.138B procedure not followed
October 16, 2025   Case Laws Customs
Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statements
October 16, 2025   Case Laws IBC
Appeal allowed; Section 9 IBC application remanded for fresh hearing with recorded reasons, submissions, and notice to parties
October 16, 2025   Case Laws IBC
Appeal allowed; Section 9 admission set aside as petition rejected for pre-existing bona fide dispute under Section 9(5)(2)(d)
October 16, 2025   Case Laws Service Tax
Licence agreements held revenue-sharing business arrangements, not taxable service; service tax demand annulled and order set aside
October 16, 2025   Case Laws Service Tax
Appeal allowed: BCA/DCA/PGDCA courses are exempt educational services; grants-in-aid and EPF not taxable; extended limitation invalid
October 16, 2025   Case Laws Service Tax
Cargo space commission not taxable; reimbursable expenses meet Rule 5(2) pure agent; UN peacekeeping transport exempt (2)
October 16, 2025   Case Laws Indian Laws
Criminal petition under Section 482 Cr.P.C. quashes Section 138 NI Act complaint for premature, defective cheque prosecution
October 15, 2025   Circulars Customs
Customs mandates bonded warehouses to onboard licenses to digital Warehousing Module and file monthly returns online immediately
October 15, 2025   Circulars Customs
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retention

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GST

AAR held that the applicant's queries regarding the sufficiency...

AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)

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GST November 3, 2025 Case Laws AAR
AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the CGST/APGST Act. The AAR concluded that advance ruling jurisdiction under sections 95 and 97 is limited to specified questions (e.g., classification, taxability, rate, liability, ITC) and does not extend to general documentary or transit procedures. Consequently, the application was adjudged non-maintainable and was rejected as inadmissible under section 97(2) of the Act.
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Acts Income Tax
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