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    October 18, 2025   Case Laws Income Tax
    Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
    October 18, 2025   Case Laws Income Tax
    Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
    October 18, 2025   Case Laws Income Tax
    Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
    October 18, 2025   Case Laws Income Tax
    Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined unde...
    October 18, 2025   Case Laws Income Tax
    Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
    October 18, 2025   Case Laws Income Tax
    Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
    October 18, 2025   Case Laws Income Tax
    Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
    October 18, 2025   Case Laws Income Tax
    DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)
    October 18, 2025   Case Laws Income Tax
    Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
    October 18, 2025   Case Laws Income Tax
    Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
    October 18, 2025   Case Laws Income Tax
    Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
    October 18, 2025   Case Laws Customs
    Appeal remitted for sole adjudication on limitation; appeal authority to decide time-barred status with reasoned order
    October 18, 2025   Case Laws Money Laundering
    Appeals dismissed; provisional attachments under PMLA s.5(1) upheld, property can be attached as "value thereof"
    October 18, 2025   Case Laws Money Laundering
    Appeal dismissed; provisional attachment upheld for undisclosed fund sources, unexplained Rs.12 crore receipts, and no loan proof - Section 8(1)
    October 18, 2025   Case Laws Central Excise
    Valuation of stock transfers under s.4(1)(b) read with Rule 7 allows pre-removed discounts as assessable value deductions
    October 18, 2025   Case Laws GST
    Petitioner denied bail under s.132(1) CGST Act for alleged Rs.19.76 crore ineligible ITC; remanded due to probe risks
    October 18, 2025   Case Laws GST
    Mandamus denied to force petrol and diesel into GST; setting effective date is GST Council policy under Article 279A
    October 18, 2025   Case Laws GST
    Writ dismissed for procedural compliance; adjournment refused, no natural justice breach; appeal permitted with Section 107(1)/107(4) pre-deposit
    October 18, 2025   Case Laws Income Tax
    Taxpayer not a defaulter under ss.201(1)/201(1A) where Form 15CBs, DTAA positions and TDS on commissions complied
    October 18, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) deleted where assessing officer attributed joint account deposits solely to assessee without proper enquiries
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October 18, 2025   Case Laws Income Tax
Assessment quashed as ultra vires for failure to serve draft order and deny DRP objections under Sections 144B(1)(xxi)-(xxix) & 144C(15)(b)(i)
October 18, 2025   Case Laws Income Tax
Trust taxed at MMR: surcharge must follow Finance Act slab rates, lower rate applies when income below thresholds
October 18, 2025   Case Laws Income Tax
Assessee wins: reassessment quashed as section 148 time-barred, section 148A(b) notice invalid, section 69A additions dismissed
October 18, 2025   Case Laws Income Tax
Three comparables excluded as functionally dissimilar; assessee's 15.25% margin arm's-length under Section 92C; Section 10AA deduction reexamined under Section 154
October 18, 2025   Case Laws Income Tax
Reassessment under s.147 by notice under s.148 valid, but Rs.5,00,000 cash addition deleted for lack of evidence
October 18, 2025   Case Laws Income Tax
Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 244A)
October 18, 2025   Case Laws Income Tax
Assessee wins key tax reliefs: s.14A deletion, Rule 8D limits, s.35(2AB) weighted deduction, capital gains reclassification
October 18, 2025   Case Laws Income Tax
DTAA under s.90(2) prevails; India cannot tax gains on sale of Singapore-resident company shares per Art.13(5)
October 18, 2025   Case Laws Income Tax
Assessment under section 143(3) void as notice under section 143(2) failed to follow CBDT-prescribed format
October 18, 2025   Case Laws Income Tax
Revision under Section 263 set aside where AO conducted detailed, reasoned inquiry and PCIT failed independent enquiry
October 18, 2025   Case Laws Income Tax
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exempt
October 18, 2025   Case Laws Customs
Appeal remitted for sole adjudication on limitation; appeal authority to decide time-barred status with reasoned order
October 18, 2025   Case Laws Money Laundering
Appeals dismissed; provisional attachments under PMLA s.5(1) upheld, property can be attached as "value thereof"
October 18, 2025   Case Laws Money Laundering
Appeal dismissed; provisional attachment upheld for undisclosed fund sources, unexplained Rs.12 crore receipts, and no loan proof - Section 8(1)
October 18, 2025   Case Laws Central Excise
Valuation of stock transfers under s.4(1)(b) read with Rule 7 allows pre-removed discounts as assessable value deductions
October 18, 2025   Case Laws GST
Petitioner denied bail under s.132(1) CGST Act for alleged Rs.19.76 crore ineligible ITC; remanded due to probe risks
October 18, 2025   Case Laws GST
Mandamus denied to force petrol and diesel into GST; setting effective date is GST Council policy under Article 279A
October 18, 2025   Case Laws GST
Writ dismissed for procedural compliance; adjournment refused, no natural justice breach; appeal permitted with Section 107(1)/107(4) pre-deposit
October 18, 2025   Case Laws Income Tax
Taxpayer not a defaulter under ss.201(1)/201(1A) where Form 15CBs, DTAA positions and TDS on commissions complied
October 18, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) deleted where assessing officer attributed joint account deposits solely to assessee without proper enquiries

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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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