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    October 28, 2025   Case Laws IBC
    Provisionally attached corporate debtor assets can be in information memorandum and resolved; Section 32A grants post-approval immunity
    October 28, 2025   Case Laws Money Laundering
    Petition dismissed challenging PMLA arrest; Section 19 arrest upheld despite Section 50 irregularities; facts for trial
    October 28, 2025   Case Laws Money Laundering
    Appeal allowed; provisional attachment under Section 5 PMLA upheld as allocation letter deemed property and proceeds of crime
    October 28, 2025   Case Laws Service Tax
    Extended limitation period cannot be invoked; penalty under Section 78 unsustainable where Section 73A demand was delayed
    October 28, 2025   Case Laws Central Excise
    DTA clearances by EOU treated as similar goods under Para 6.8(a) FTP; differential excise demands quashed
    October 28, 2025   Case Laws Central Excise
    Appeal allowed: DTA clearances of vaccines under HSN 3002 treated as similar goods; FTP paras 6.8(a)/(k) and Notification No.23/2003-C.E. apply
    October 27, 2025   Notifications Income Tax
    Bilateral tax treaty and protocol enter into force, preventing double taxation and setting withholding limits and anti-abuse rules
    October 27, 2025   Notifications Customs
    Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025
    October 27, 2025   Case Laws GST
    Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody
    October 27, 2025   Case Laws GST
    GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso
    October 27, 2025   Case Laws GST
    Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no "reason to believe" under s.69 CGST Act
    October 27, 2025   Case Laws Income Tax
    Conviction under s.276B upheld for failure to deposit TDS; s.278AA defence rejected, sentence modified after deposit
    October 27, 2025   Case Laws Income Tax
    Appeals dismissed: Licence fees for goodwill treated as consideration, not profit share; 5% expense disallowance correctly set aside
    October 27, 2025   Case Laws Income Tax
    Impugned orders quashed for lack of effective hearing; matter remitted, bank account attachment lifted, coercive recovery restrained
    October 27, 2025   Case Laws Income Tax
    Assessment under s.143(3) quashed where s.143(2) notice issued by non-jurisdictional ITO; jurisdictional DCIT required for returns over ₹20 lakh
    October 27, 2025   Case Laws Income Tax
    Appeals partly allowed: MRC not taxable as royalty or FTS; reimbursements/TACP not FTS under s.9(1)(vii); TDS credit remanded for reassessment
    October 27, 2025   Case Laws Income Tax
    Transfer pricing addition and s.37 disallowance set aside; ALP to be computed using TNMM corroborative benchmarking
    October 27, 2025   Case Laws Income Tax
    Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-jud...
    October 27, 2025   Case Laws Income Tax
    Appeal upholds liaison office status as not a permanent establishment; offshore supplies not taxable; DTAA exclusion inapplicable to interest.
    October 27, 2025   Case Laws Income Tax
    Section 43 BM Act 'may' Directory, Not Mandatory - Penalty for Missing Schedule FA Left to Assessing Officer's Discretion
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October 28, 2025   Case Laws IBC
Provisionally attached corporate debtor assets can be in information memorandum and resolved; Section 32A grants post-approval immunity
October 28, 2025   Case Laws Money Laundering
Petition dismissed challenging PMLA arrest; Section 19 arrest upheld despite Section 50 irregularities; facts for trial
October 28, 2025   Case Laws Money Laundering
Appeal allowed; provisional attachment under Section 5 PMLA upheld as allocation letter deemed property and proceeds of crime
October 28, 2025   Case Laws Service Tax
Extended limitation period cannot be invoked; penalty under Section 78 unsustainable where Section 73A demand was delayed
October 28, 2025   Case Laws Central Excise
DTA clearances by EOU treated as similar goods under Para 6.8(a) FTP; differential excise demands quashed
October 28, 2025   Case Laws Central Excise
Appeal allowed: DTA clearances of vaccines under HSN 3002 treated as similar goods; FTP paras 6.8(a)/(k) and Notification No.23/2003-C.E. apply
October 27, 2025   Notifications Income Tax
Bilateral tax treaty and protocol enter into force, preventing double taxation and setting withholding limits and anti-abuse rules
October 27, 2025   Notifications Customs
Central government standardizes customs duty, IGST and cess rates and limits exemptions for specified imports from 1 November 2025
October 27, 2025   Case Laws GST
Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody
October 27, 2025   Case Laws GST
GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso
October 27, 2025   Case Laws GST
Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no "reason to believe" under s.69 CGST Act
October 27, 2025   Case Laws Income Tax
Conviction under s.276B upheld for failure to deposit TDS; s.278AA defence rejected, sentence modified after deposit
October 27, 2025   Case Laws Income Tax
Appeals dismissed: Licence fees for goodwill treated as consideration, not profit share; 5% expense disallowance correctly set aside
October 27, 2025   Case Laws Income Tax
Impugned orders quashed for lack of effective hearing; matter remitted, bank account attachment lifted, coercive recovery restrained
October 27, 2025   Case Laws Income Tax
Assessment under s.143(3) quashed where s.143(2) notice issued by non-jurisdictional ITO; jurisdictional DCIT required for returns over ₹20 lakh
October 27, 2025   Case Laws Income Tax
Appeals partly allowed: MRC not taxable as royalty or FTS; reimbursements/TACP not FTS under s.9(1)(vii); TDS credit remanded for reassessment
October 27, 2025   Case Laws Income Tax
Transfer pricing addition and s.37 disallowance set aside; ALP to be computed using TNMM corroborative benchmarking
October 27, 2025   Case Laws Income Tax
Approvals under s.153D found mechanical and invalid; s.153A/s.153D assessments quashed; s.68 additions deleted where books rejected and s.144 best-judgment applied
October 27, 2025   Case Laws Income Tax
Appeal upholds liaison office status as not a permanent establishment; offshore supplies not taxable; DTAA exclusion inapplicable to interest.
October 27, 2025   Case Laws Income Tax
Section 43 BM Act 'may' Directory, Not Mandatory - Penalty for Missing Schedule FA Left to Assessing Officer's Discretion

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GST

The HC allowed the writ petition, holding that the petitioners'...

93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restored

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GST November 13, 2025 Case Laws HC
The HC allowed the writ petition, holding that the petitioners' explanation for a 93-day delay in filing the statutory appeal - namely incapacitation of their consultant supported by a psychiatrist's certificate - was reasonable, plausible and not indicative of gross negligence or deliberate laches. The court condoned the delay, set aside the impugned appellate order dated March 29, 2025, and remitted the matter to the Appellate Authority for adjudication on merits. The petition is disposed of accordingly, with directions limited to restoration of the appeal for fresh hearing before the appropriate appellate forum.
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