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    October 31, 2025   Case Laws Customs
    Appeal allowed; taxpayer may amend Bills of Entry under s.149 to claim concessional Additional Duty subject to Condition No.16
    October 31, 2025   Case Laws FEMA
    Compounding applications returned after ED deemed contraventions under Section 13(1) read with Section 42 FEMA; proviso to Rule 8(2)
    October 31, 2025   Case Laws GST
    Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody
    October 31, 2025   Case Laws GST
    Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred
    October 31, 2025   Case Laws GST
    Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored
    October 31, 2025   Case Laws GST
    Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions
    October 31, 2025   Case Laws GST
    Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
    October 31, 2025   Case Laws GST
    Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed
    October 31, 2025   Case Laws GST
    Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation - authorities must decide within thre...
    October 31, 2025   Case Laws GST
    Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link
    October 31, 2025   Case Laws Income Tax
    DRP directions uploaded to ITBA with DIN on 26/05/2022 treated as service under s.144C(13); assessment order on 01/07/2022 time-barred
    October 31, 2025   Case Laws Income Tax
    Executive circulars not binding; interest arises only under Section 220(2); s.156 demand effective from 07.10.1998
    October 31, 2025   Case Laws Income Tax
    Petition allowed; s.148A(d) order and s.148 notice quashed for AY2017-18 due to deactivated PAN and AO verification failure
    October 31, 2025   Case Laws Income Tax
    s.144C(13) mandatory: AO must follow DRP directions within one month; transfer-pricing addition time-barred, refund with interest ordered
    October 31, 2025   Case Laws Income Tax
    Rectification under Section 254(2) denied where ITAT order deleting Section 36(1)(va) disallowance stood when issued
    October 31, 2025   Case Laws Income Tax
    Orders under s.201 quashed for A.Y.2018-19 and 2019-20; matter remitted for fresh adjudication after appeal
    October 31, 2025   Case Laws Income Tax
    Settlement proceeds received for relinquished claim held capital receipt, not taxable as capital gains; assessment recharacterisation overturned
    October 31, 2025   Case Laws Income Tax
    Payee's tax discharge prevents payer being deemed assessee in default under s.201/201(1A); only 4% supervision fee taxable under s.194J
    October 31, 2025   Case Laws Income Tax
    Non-resident Belgian company's receipts not fees for technical services (FTS) under Article 12(3)(b) DTAA and s.9(1)(vii) of Act on facts
    October 31, 2025   Case Laws Income Tax
    Decision allows improvement costs and brokerage deductions; directs deletion of s.69C disallowance, finds s.133(6) queries insufficient
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October 31, 2025   Case Laws Customs
Appeal allowed; taxpayer may amend Bills of Entry under s.149 to claim concessional Additional Duty subject to Condition No.16
October 31, 2025   Case Laws FEMA
Compounding applications returned after ED deemed contraventions under Section 13(1) read with Section 42 FEMA; proviso to Rule 8(2)
October 31, 2025   Case Laws GST
Bail granted for accused in alleged fraudulent Input Tax Credit case; offences compoundable, documentary evidence reduces need for custody
October 31, 2025   Case Laws GST
Statutory and pre-approval claims extinguished on approval under Section 31; post-approval notices and recovery barred
October 31, 2025   Case Laws GST
Rule 86A powers limited to credit shown in Electronic Credit Ledger on date of blocking order; excess credits restored
October 31, 2025   Case Laws GST
Quashed adjudication for lack of natural justice: no show-cause notice, reply deadline, or personal hearing; order vacated with conditions
October 31, 2025   Case Laws GST
Assessment order quashed for violating Rule 142(1A) CGST Rules 2017; notice required before assessment, remanded for fresh assessment after notice
October 31, 2025   Case Laws GST
Interest under s.50 on GST stops once tax deposited into government account; no interest accrues until return filed
October 31, 2025   Case Laws GST
Petition dismissed; file fresh representation on alleged illegal deductions and GST-inclusive rate recomputation - authorities must decide within three months
October 31, 2025   Case Laws GST
Planning, estimates and DTP services for public building works not GST-exempt under Article 243G/243W absent direct municipal function link
October 31, 2025   Case Laws Income Tax
DRP directions uploaded to ITBA with DIN on 26/05/2022 treated as service under s.144C(13); assessment order on 01/07/2022 time-barred
October 31, 2025   Case Laws Income Tax
Executive circulars not binding; interest arises only under Section 220(2); s.156 demand effective from 07.10.1998
October 31, 2025   Case Laws Income Tax
Petition allowed; s.148A(d) order and s.148 notice quashed for AY2017-18 due to deactivated PAN and AO verification failure
October 31, 2025   Case Laws Income Tax
s.144C(13) mandatory: AO must follow DRP directions within one month; transfer-pricing addition time-barred, refund with interest ordered
October 31, 2025   Case Laws Income Tax
Rectification under Section 254(2) denied where ITAT order deleting Section 36(1)(va) disallowance stood when issued
October 31, 2025   Case Laws Income Tax
Orders under s.201 quashed for A.Y.2018-19 and 2019-20; matter remitted for fresh adjudication after appeal
October 31, 2025   Case Laws Income Tax
Settlement proceeds received for relinquished claim held capital receipt, not taxable as capital gains; assessment recharacterisation overturned
October 31, 2025   Case Laws Income Tax
Payee's tax discharge prevents payer being deemed assessee in default under s.201/201(1A); only 4% supervision fee taxable under s.194J
October 31, 2025   Case Laws Income Tax
Non-resident Belgian company's receipts not fees for technical services (FTS) under Article 12(3)(b) DTAA and s.9(1)(vii) of Act on facts
October 31, 2025   Case Laws Income Tax
Decision allows improvement costs and brokerage deductions; directs deletion of s.69C disallowance, finds s.133(6) queries insufficient

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Companies Law

The amendment revises a rule under the board-meetings powers to...

Amendment redefines "business of financing industrial enterprises" under Section 186 to include routine NBFC and IFSC finance activities

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Companies Law November 7, 2025 Notifications
The amendment revises a rule under the board-meetings powers to redefine "business of financing industrial enterprises" for section 186 purposes, expressly including: (i) for non-banking financial companies registered with the central bank, lending or providing guarantees/security for loans in the ordinary course of business; and (ii) for finance companies registered with the international financial services regulator, specified routine activities under that regulator's finance-company regulations. The rules take effect on publication in the Official Gazette and substitute the prior sub-rule.
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