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    November 12, 2025   Case Laws Service Tax
    Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
    November 12, 2025   Case Laws VAT / Sales Tax
    Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
    November 12, 2025   Case Laws Indian Laws
    Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
    November 11, 2025   Circulars Customs
    Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
    November 11, 2025   Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
    November 11, 2025   Case Laws Income Tax
    s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
    November 11, 2025   Case Laws Income Tax
    Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
    November 11, 2025   Case Laws Income Tax
    Appeal upholds deletion of additions under s.68 and s.56(2)(x)(b)(B) after assessee proved loans with documentary evidence
    November 11, 2025   Case Laws Income Tax
    Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkag...
    November 11, 2025   Case Laws Income Tax
    Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded
    November 11, 2025   Case Laws Income Tax
    Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
    November 11, 2025   Case Laws Customs
    Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA
    November 11, 2025   Case Laws IBC
    Appeal dismissed; KMP's fraudulent share transactions found to intend to defraud creditors, vitiating deals under Section 66(1)
    November 11, 2025   Case Laws Money Laundering
    PMLA provisional attachment order upheld; appeal dismissed as collateral quashing barred pending prosecution and trial-level evidence
    November 11, 2025   Case Laws Indian Laws
    Election rejected for failing to disclose s.138 conviction in Rule 24-A(1) affidavit; later acquittal not curative
    November 11, 2025   Case Laws GST
    s.73 KGST adjudication quashed for same period; ex parte orders set aside and matters remanded for fresh hearings
    November 11, 2025   Case Laws GST
    Initial appeal rejection for missing mandatory pre-deposit upheld; belated appeal time-barred; restore appeal if 25% cash deposit within 30 days
    November 11, 2025   Case Laws GST
    Ex parte order set aside after email notices landed in junk; matter remitted for fresh consideration under Section 73(9)
    November 11, 2025   Case Laws GST
    Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122
    November 11, 2025   Case Laws Indian Laws
    Rule 3 of Brick Kiln (Regulation) Rules, 2017 requires licences for manufacturers and dealers, including brick transporters; seizures upheld
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November 12, 2025   Case Laws Service Tax
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re-determination.
November 12, 2025   Case Laws VAT / Sales Tax
Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
November 12, 2025   Case Laws Indian Laws
Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
November 11, 2025   Circulars Customs
Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
November 11, 2025   Case Laws Income Tax
Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
November 11, 2025   Case Laws Income Tax
s.154 valid to correct record error and raise domestic company tax rate from 29% to 30% per Finance Act 2017
November 11, 2025   Case Laws Income Tax
Reassessment under section 147 held void ab initio where AO lacked cogent reasons; DTAA and section 194LD protections upheld
November 11, 2025   Case Laws Income Tax
Appeal upholds deletion of additions under s.68 and s.56(2)(x)(b)(B) after assessee proved loans with documentary evidence
November 11, 2025   Case Laws Income Tax
Appeal allowed; proviso to s.251(1)(a) exceeded-remand confined to s.36(1)(iii) disallowance; delete commercially expedient investments, verify linkage with interest-free funds
November 11, 2025   Case Laws Income Tax
Penalty under s.271D cancelled as s.269SS held inapplicable where advances received from non-owner and later refunded
November 11, 2025   Case Laws Income Tax
Payments to intermediary for collecting foreign college fees are not "royalty" under Income Tax Act, 1961; additions deleted
November 11, 2025   Case Laws Customs
Confiscation upheld for SEZ diversion; s.114A CA penalty limited to duty or interest; fresh adjudication under ss.112A/114 CA
November 11, 2025   Case Laws IBC
Appeal dismissed; KMP's fraudulent share transactions found to intend to defraud creditors, vitiating deals under Section 66(1)
November 11, 2025   Case Laws Money Laundering
PMLA provisional attachment order upheld; appeal dismissed as collateral quashing barred pending prosecution and trial-level evidence
November 11, 2025   Case Laws Indian Laws
Election rejected for failing to disclose s.138 conviction in Rule 24-A(1) affidavit; later acquittal not curative
November 11, 2025   Case Laws GST
s.73 KGST adjudication quashed for same period; ex parte orders set aside and matters remanded for fresh hearings
November 11, 2025   Case Laws GST
Initial appeal rejection for missing mandatory pre-deposit upheld; belated appeal time-barred; restore appeal if 25% cash deposit within 30 days
November 11, 2025   Case Laws GST
Ex parte order set aside after email notices landed in junk; matter remitted for fresh consideration under Section 73(9)
November 11, 2025   Case Laws GST
Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122
November 11, 2025   Case Laws Indian Laws
Rule 3 of Brick Kiln (Regulation) Rules, 2017 requires licences for manufacturers and dealers, including brick transporters; seizures upheld

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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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