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    October 31, 2025   Case Laws Income Tax
    Assessment under section 143(3) read with section 153A invalid where no valid search of assessee's premises occurred
    October 31, 2025   Case Laws Income Tax
    Assessee entitled to deductions under s.36(1)(vii) and s.36(1)(viia)(c); s.36(1)(viii) independent; s.14A limited; rent remitted under s.158A
    October 31, 2025   Case Laws Income Tax
    UAE subsidiary not proprietorship; its income not taxable to assessee; fittings classed as plant with 15% depreciation; s.37(1) disallowance deleted
    October 31, 2025   Case Laws Income Tax
    Primary agricultural credit society entitled to deduction under section 80P(2)(a)(i) for interest on member loans
    October 31, 2025   Case Laws Income Tax
    Assessee succeeds: s.14A and r.8D disallowances deleted; r.8D(2)(ii)/(iii) confined, s.36(1)(iii) additions removed; commissions and inter-company adv...
    October 31, 2025   Case Laws Customs
    Appeals allowed; penalties and confiscation under s.114(iii), s.114AA, s.115(2) quashed for owners lacking knowledge under s.113
    October 31, 2025   Case Laws Customs
    APE and MSF excluded from transaction value under Rule 10(1)(e); not sale conditions under Section 14(1), no duty
    October 31, 2025   Case Laws Customs
    Appeal allowed; classification of imported welded titanium tubes overturned, duty, confiscation, fines and penalties set aside
    October 31, 2025   Case Laws Customs
    Appeal partly allowed: upholds confiscation under s.111(d)&(m), reduces s.125 redemption fine to Rs.26.5L, sets aside s.114A penalty
    October 31, 2025   Case Laws IBC
    Interim injunction refused as applicant failed balance of convenience and tripartite test; IBC favors operational continuity despite control disputes
    October 31, 2025   Case Laws Money Laundering
    Provisional attachment under Section 5(1)(b) PMLA cannot exceed 180 days; Section 8(3) proceedings unfinished, attachments vacated
    October 31, 2025   Case Laws Money Laundering
    Petition challenging cognizance under Sections 3 and 4 PMLA dismissed; Section 218 sanction irrelevant as acts not official
    October 31, 2025   Case Laws Money Laundering
    Appeal dismissed; attachment of equivalent property upheld as provisional measure to secure proceeds, ownership disputes decided elsewhere
    October 31, 2025   Case Laws Service Tax
    Single corporate HQ appeal maintainable for multiple units under one PAN; Explanation (2) to Rule 6A, s.78A relief
    October 31, 2025   Case Laws Service Tax
    Service tax demand quashed where assessment relied only on Form 26AS, SSI exemption applied and notice time-barred
    October 31, 2025   Case Laws Indian Laws
    Petition dismissed; Rs.1,00,000 deposited under s.143A must be refunded where no subsisting order under s.142(1)(b) exists
    October 31, 2025   Case Laws Indian Laws
    Enforcement of foreign arbitral award upheld; Section 48 objections rejected and award declared enforceable under Sections 47-49
    October 30, 2025   Notifications Companies Law
    Government reconstitutes Regional Directors under section 396, establishes ten Regional Directorates effective 1 January 2026
    October 30, 2025   Notifications LLP
    Government creates ten Regional Directorates under Section 68A of the LLP Act to manage delegated functions from Jan 1 2026
    October 30, 2025   Notifications Companies Law
    Central Government appoints multiple Registrars of Companies with territorial jurisdictions under Section 396, Companies Act, 2013, effective 1 Januar...
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October 31, 2025   Case Laws Income Tax
Assessment under section 143(3) read with section 153A invalid where no valid search of assessee's premises occurred
October 31, 2025   Case Laws Income Tax
Assessee entitled to deductions under s.36(1)(vii) and s.36(1)(viia)(c); s.36(1)(viii) independent; s.14A limited; rent remitted under s.158A
October 31, 2025   Case Laws Income Tax
UAE subsidiary not proprietorship; its income not taxable to assessee; fittings classed as plant with 15% depreciation; s.37(1) disallowance deleted
October 31, 2025   Case Laws Income Tax
Primary agricultural credit society entitled to deduction under section 80P(2)(a)(i) for interest on member loans
October 31, 2025   Case Laws Income Tax
Assessee succeeds: s.14A and r.8D disallowances deleted; r.8D(2)(ii)/(iii) confined, s.36(1)(iii) additions removed; commissions and inter-company advances held allowable
October 31, 2025   Case Laws Customs
Appeals allowed; penalties and confiscation under s.114(iii), s.114AA, s.115(2) quashed for owners lacking knowledge under s.113
October 31, 2025   Case Laws Customs
APE and MSF excluded from transaction value under Rule 10(1)(e); not sale conditions under Section 14(1), no duty
October 31, 2025   Case Laws Customs
Appeal allowed; classification of imported welded titanium tubes overturned, duty, confiscation, fines and penalties set aside
October 31, 2025   Case Laws Customs
Appeal partly allowed: upholds confiscation under s.111(d)&(m), reduces s.125 redemption fine to Rs.26.5L, sets aside s.114A penalty
October 31, 2025   Case Laws IBC
Interim injunction refused as applicant failed balance of convenience and tripartite test; IBC favors operational continuity despite control disputes
October 31, 2025   Case Laws Money Laundering
Provisional attachment under Section 5(1)(b) PMLA cannot exceed 180 days; Section 8(3) proceedings unfinished, attachments vacated
October 31, 2025   Case Laws Money Laundering
Petition challenging cognizance under Sections 3 and 4 PMLA dismissed; Section 218 sanction irrelevant as acts not official
October 31, 2025   Case Laws Money Laundering
Appeal dismissed; attachment of equivalent property upheld as provisional measure to secure proceeds, ownership disputes decided elsewhere
October 31, 2025   Case Laws Service Tax
Single corporate HQ appeal maintainable for multiple units under one PAN; Explanation (2) to Rule 6A, s.78A relief
October 31, 2025   Case Laws Service Tax
Service tax demand quashed where assessment relied only on Form 26AS, SSI exemption applied and notice time-barred
October 31, 2025   Case Laws Indian Laws
Petition dismissed; Rs.1,00,000 deposited under s.143A must be refunded where no subsisting order under s.142(1)(b) exists
October 31, 2025   Case Laws Indian Laws
Enforcement of foreign arbitral award upheld; Section 48 objections rejected and award declared enforceable under Sections 47-49
October 30, 2025   Notifications Companies Law
Government reconstitutes Regional Directors under section 396, establishes ten Regional Directorates effective 1 January 2026
October 30, 2025   Notifications LLP
Government creates ten Regional Directorates under Section 68A of the LLP Act to manage delegated functions from Jan 1 2026
October 30, 2025   Notifications Companies Law
Central Government appoints multiple Registrars of Companies with territorial jurisdictions under Section 396, Companies Act, 2013, effective 1 January 2026

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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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