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    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
    October 24, 2025   Case Laws Benami Property
    Appellant's appeal dismissed; 57 sale deeds held benami-transactions were sham reconveyances with no genuine loan or repayment
    October 24, 2025   Case Laws Customs
    Remand for recomputation of customs duty based on final invoice/BRC; apply contractual quality terms; refund with interest under Section 18(4)
    October 24, 2025   Case Laws Customs
    SAARC Certificate of Origin upheld; SAPTA origin accepted; electronic evidence lacking s.65B/s.138C inadmissible; duties and penalties set aside, Noti...
    October 24, 2025   Case Laws Companies Law
    All three appeals dismissed: no proprietary right under Section 54; ATS terminated, vendor entitled to 20% forfeiture
    October 24, 2025   Case Laws SEBI
    Appeal allowed: front-running charge under Section 12(A)(c) and PFUTP Rules 3(a), 3(d), 4(1), 4(2)(q) not proved
    October 24, 2025   Case Laws Service Tax
    Exporter status under Notification No. 41/2012-ST: supplier not entitled to service tax refund where title passed to intermediary
    October 24, 2025   Case Laws Central Excise
    Appeal allowed; duty demand on imported TV components quashed as parts lacked essential character of complete TV sets; penalties annulled
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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
October 24, 2025   Case Laws Benami Property
Appellant's appeal dismissed; 57 sale deeds held benami-transactions were sham reconveyances with no genuine loan or repayment
October 24, 2025   Case Laws Customs
Remand for recomputation of customs duty based on final invoice/BRC; apply contractual quality terms; refund with interest under Section 18(4)
October 24, 2025   Case Laws Customs
SAARC Certificate of Origin upheld; SAPTA origin accepted; electronic evidence lacking s.65B/s.138C inadmissible; duties and penalties set aside, Notification No.105/1999
October 24, 2025   Case Laws Companies Law
All three appeals dismissed: no proprietary right under Section 54; ATS terminated, vendor entitled to 20% forfeiture
October 24, 2025   Case Laws SEBI
Appeal allowed: front-running charge under Section 12(A)(c) and PFUTP Rules 3(a), 3(d), 4(1), 4(2)(q) not proved
October 24, 2025   Case Laws Service Tax
Exporter status under Notification No. 41/2012-ST: supplier not entitled to service tax refund where title passed to intermediary
October 24, 2025   Case Laws Central Excise
Appeal allowed; duty demand on imported TV components quashed as parts lacked essential character of complete TV sets; penalties annulled

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Companies Law

The Ministry of Corporate Affairs relaxed late-filing penalties...

Ministry of Corporate Affairs waives additional fees for CRA-4 XBRL filings due 31.03.2025 if filed by 31.12.2025 (Rule 6(6))

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Companies Law November 3, 2025 Circulars
The Ministry of Corporate Affairs relaxed late-filing penalties for CRA-4 (Cost Audit Report in XBRL) for the financial year ending 31.03.2025: submissions made on or before 31.12.2025 will not attract additional fees. Filings after that date will incur all applicable fees, including additional fees, as prescribed by the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date under Rule 6(6) of the Companies (Cost Records and Audit) Rules, 2014. The concession is issued with competent authority approval.
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