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    November 13, 2025   Case Laws GST
    Liquidated damages under concession agreements are not consideration for taxable supply; GST not chargeable, reliance on Circular No.178/10/2022-GST
    November 13, 2025   Case Laws GST
    GST input tax credit for lease rental of land barred under section 17(5)(d) CGST Act, covering vacant portions
    November 13, 2025   Case Laws GST
    Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
    November 13, 2025   Case Laws Income Tax
    Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
    November 13, 2025   Case Laws Income Tax
    Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
    November 13, 2025   Case Laws Income Tax
    Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
    November 13, 2025   Case Laws Income Tax
    E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
    November 13, 2025   Case Laws Income Tax
    Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
    November 13, 2025   Case Laws Income Tax
    Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable
    November 13, 2025   Case Laws Income Tax
    Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
    November 13, 2025   Case Laws Income Tax
    Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
    November 13, 2025   Case Laws Income Tax
    Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
    November 13, 2025   Case Laws Customs
    Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
    November 13, 2025   Case Laws Customs
    Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
    November 13, 2025   Case Laws Customs
    Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
    November 13, 2025   Case Laws Customs
    Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
    November 13, 2025   Case Laws Customs
    Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit
    November 13, 2025   Case Laws Customs
    Rejection of declared value for Gurjan timber unlawful where Rule 12 not followed; single invoice insufficient
    November 13, 2025   Case Laws Customs
    Appeal dismissed as moot where Regulation 23 prohibition stands and registration under Regulation 72 expired without renewal
    November 13, 2025   Case Laws Customs
    Appellants met s.27 Customs Act, 1962 burden with CA certificate and records showing imported goods sold below cost; refunds allowed
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November 13, 2025   Case Laws GST
Liquidated damages under concession agreements are not consideration for taxable supply; GST not chargeable, reliance on Circular No.178/10/2022-GST
November 13, 2025   Case Laws GST
GST input tax credit for lease rental of land barred under section 17(5)(d) CGST Act, covering vacant portions
November 13, 2025   Case Laws GST
Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
November 13, 2025   Case Laws Income Tax
Penalty Sustained Under Section 271D for Alleged Loan Treated as Income Under Section 68; Appeal Fails
November 13, 2025   Case Laws Income Tax
Order under s.127(1) quashed: Revenue's transfer of assessment arbitrary, violated prior coordinate order and s.132(1) reliance
November 13, 2025   Case Laws Income Tax
Appeals dismissed; s.69B addition for cold storage cost set aside as revised DVO valuation accepted, investment findings upheld
November 13, 2025   Case Laws Income Tax
E-invoicing software and training payments not "fees for technical services" under Article 13(4) India-UK DTAA, not taxable in India
November 13, 2025   Case Laws Income Tax
Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment income
November 13, 2025   Case Laws Income Tax
Receipts from tenant admission to housing society deemed capital contributions, not transfer consideration under s.2(47); s.50C inapplicable
November 13, 2025   Case Laws Income Tax
Revenue appeal dismissed; additions under section 69C from section 132 search deleted due to inconclusive evidence
November 13, 2025   Case Laws Income Tax
Addition under s.143(1) deleted where contingent liabilities disclosed in Form 3CD weren't debited to profit and loss
November 13, 2025   Case Laws Income Tax
Revised return substitutes original; no concealment found so penalty under s.271(1)(c) cannot be levied and set aside
November 13, 2025   Case Laws Customs
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings continue
November 13, 2025   Case Laws Customs
Revenue appeals dismissed; skin-barrier micropore tapes excluded from Notification No.21/2002-Cus; s.28(4) not attracted; s.114A not leviable
November 13, 2025   Case Laws Customs
Appeal restores concessional duty benefit after Certificate of Origin wrongly rejected without Rule of Origin procedural safeguards
November 13, 2025   Case Laws Customs
Show-cause notice under s.28 held time-barred; demand quashed due to extended limitation and tariff classification ambiguity
November 13, 2025   Case Laws Customs
Show-cause notice missing offence report receipt date under Regulation 20(1) CBLR 2013 invalidates forfeiture of broker's security deposit
November 13, 2025   Case Laws Customs
Rejection of declared value for Gurjan timber unlawful where Rule 12 not followed; single invoice insufficient
November 13, 2025   Case Laws Customs
Appeal dismissed as moot where Regulation 23 prohibition stands and registration under Regulation 72 expired without renewal
November 13, 2025   Case Laws Customs
Appellants met s.27 Customs Act, 1962 burden with CA certificate and records showing imported goods sold below cost; refunds allowed

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Customs

The customs authority, exercising powers under the Customs Act,...

Customs Act, 1962: ECTS Regulations, 2019 restrict transhipment to specified rail and rail-plus-road corridors to Nepal

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Customs November 6, 2025 Notifications
The customs authority, exercising powers under the Customs Act, 1962, amended the Transhipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019, effective on publication, to replace the application provision. The amended regulation confines the ECTS transhipment routes to specified rail and rail-plus-road corridors: Kolkata, Haldia and Vishakhapatnam ports to Birgunj (rail); Batnaha (rail) then Batnaha to Biratnagar (road); Biratnagar (rail); and Jogbani (rail) then Jogbani to Biratnagar (road).
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Acts Income Tax
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