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    October 27, 2025   Case Laws Income Tax
    Payments for use of IT infrastructure not 'plant' and not royalties under section 9(1)(vi) or Article 12(3)(a) DTAA
    October 27, 2025   Case Laws Income Tax
    Tribunal upholds trust's charitable status and s.11/s.12 exemptions; s.13(1)(c) rejected, s.12A/s.12AB registration restored, re-investigation barred
    October 27, 2025   Case Laws Income Tax
    Support service fees under Global Framework Network Agreement are commercial business services, not royalty under s.9(1)(vi) or Article 12
    October 27, 2025   Case Laws Income Tax
    Network fees from Indian entity not taxable under India-Netherlands DTAA and domestic law; addition deleted, appellant allowed
    October 27, 2025   Case Laws Income Tax
    Assessee's school and college qualify as charitable under s.2(15); eligible for registration under s.12A read with s.12AB
    October 27, 2025   Case Laws Income Tax
    Associated enterprise status under s.92A(2) affirmed; NCD interest benchmarked at 12.275% and s.94B adjustments ordered
    October 27, 2025   Case Laws Income Tax
    Decision upholds allowances: s.35(2AB) weighted R&D deduction cured by post-assessment form; s.80-IC, s.80G claims allowed, revenue grounds dismissed ...
    October 27, 2025   Case Laws Customs
    Prima facie merit in challenge to respondent's inaction on import licence revalidation; PRC ordered to reconsider within six weeks
    October 27, 2025   Case Laws Customs
    Order sets aside confiscation and s.114 penalty, finds revenue failed to prove intent to illegally export intercepted currency
    October 27, 2025   Case Laws Companies Law
    Appeal dismissed; Official Liquidator lawfully incurred preservation expenses; appellant estopped from denying undertakings, misrepresentation attract...
    October 27, 2025   Case Laws IBC
    Appellant's Section 7 IBC petition dismissed because default date (22.10.2020) falls within Section 10A exclusion period
    October 27, 2025   Case Laws FEMA
    Appeal dismissed: jurisdiction limited to questions of law; factual findings, evidence and confiscation orders upheld
    October 27, 2025   Case Laws FEMA
    Appeal dismissed; penalty under Section 13(1) of FEMA upheld as lawful, not arbitrary or disproportionate.
    October 27, 2025   Case Laws Service Tax
    Banks not liable under Reverse Charge Mechanism for foreign bank charges in export/import remittances; demands quashed
    October 27, 2025   Case Laws Service Tax
    Appeal allows principal-to-principal treatment for developed land sales; service tax, interest and penalties set aside
    October 27, 2025   Case Laws Service Tax
    Appeal allowed: Third-party reimbursements as pure agent excluded from assessable value under Section 67, Finance Act 1994
    October 27, 2025   Case Laws Central Excise
    CENVAT credit allowed for concessional CVD on imported steam coal; Rule 3 inapplicable, Section 14 demand quashed
    October 25, 2025   Notifications GST
    Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025
    October 25, 2025   Notifications GST
    Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining "Nominated Agency" per Notification No.45...
    October 25, 2025   Notifications Customs
    Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
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October 27, 2025   Case Laws Income Tax
Payments for use of IT infrastructure not 'plant' and not royalties under section 9(1)(vi) or Article 12(3)(a) DTAA
October 27, 2025   Case Laws Income Tax
Tribunal upholds trust's charitable status and s.11/s.12 exemptions; s.13(1)(c) rejected, s.12A/s.12AB registration restored, re-investigation barred
October 27, 2025   Case Laws Income Tax
Support service fees under Global Framework Network Agreement are commercial business services, not royalty under s.9(1)(vi) or Article 12
October 27, 2025   Case Laws Income Tax
Network fees from Indian entity not taxable under India-Netherlands DTAA and domestic law; addition deleted, appellant allowed
October 27, 2025   Case Laws Income Tax
Assessee's school and college qualify as charitable under s.2(15); eligible for registration under s.12A read with s.12AB
October 27, 2025   Case Laws Income Tax
Associated enterprise status under s.92A(2) affirmed; NCD interest benchmarked at 12.275% and s.94B adjustments ordered
October 27, 2025   Case Laws Income Tax
Decision upholds allowances: s.35(2AB) weighted R&D deduction cured by post-assessment form; s.80-IC, s.80G claims allowed, revenue grounds dismissed &DExpenditure
October 27, 2025   Case Laws Customs
Prima facie merit in challenge to respondent's inaction on import licence revalidation; PRC ordered to reconsider within six weeks
October 27, 2025   Case Laws Customs
Order sets aside confiscation and s.114 penalty, finds revenue failed to prove intent to illegally export intercepted currency
October 27, 2025   Case Laws Companies Law
Appeal dismissed; Official Liquidator lawfully incurred preservation expenses; appellant estopped from denying undertakings, misrepresentation attracts consequences
October 27, 2025   Case Laws IBC
Appellant's Section 7 IBC petition dismissed because default date (22.10.2020) falls within Section 10A exclusion period
October 27, 2025   Case Laws FEMA
Appeal dismissed: jurisdiction limited to questions of law; factual findings, evidence and confiscation orders upheld
October 27, 2025   Case Laws FEMA
Appeal dismissed; penalty under Section 13(1) of FEMA upheld as lawful, not arbitrary or disproportionate.
October 27, 2025   Case Laws Service Tax
Banks not liable under Reverse Charge Mechanism for foreign bank charges in export/import remittances; demands quashed
October 27, 2025   Case Laws Service Tax
Appeal allows principal-to-principal treatment for developed land sales; service tax, interest and penalties set aside
October 27, 2025   Case Laws Service Tax
Appeal allowed: Third-party reimbursements as pure agent excluded from assessable value under Section 67, Finance Act 1994
October 27, 2025   Case Laws Central Excise
CENVAT credit allowed for concessional CVD on imported steam coal; Rule 3 inapplicable, Section 14 demand quashed
October 25, 2025   Notifications GST
Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025
October 25, 2025   Notifications GST
Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining "Nominated Agency" per Notification No.45/2025
October 25, 2025   Notifications Customs
Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export loading

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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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