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    December 31, 2025   Case Laws Income Tax
    Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
    December 31, 2025   Case Laws Income Tax
    Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
    December 31, 2025   Case Laws Income Tax
    Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
    December 31, 2025   Case Laws Income Tax
    Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
    December 31, 2025   Case Laws Income Tax
    Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
    December 31, 2025   Case Laws Customs
    Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
    December 31, 2025   Case Laws Customs
    Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
    December 31, 2025   Case Laws Customs
    Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
    December 31, 2025   Case Laws Customs
    Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
    December 31, 2025   Case Laws Customs
    Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
    December 31, 2025   Case Laws Customs
    Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
    December 31, 2025   Case Laws Customs
    Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
    December 31, 2025   Case Laws Customs
    Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
    December 31, 2025   Case Laws Money Laundering
    Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
    December 31, 2025   Case Laws Money Laundering
    Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
    December 31, 2025   Case Laws Central Excise
    Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
    December 31, 2025   Case Laws Indian Laws
    Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
    December 30, 2025   Case Laws GST
    GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
    December 30, 2025   Case Laws GST
    Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
    December 30, 2025   Case Laws GST
    Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
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December 31, 2025   Case Laws Income Tax
Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
December 31, 2025   Case Laws Income Tax
Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
December 31, 2025   Case Laws Income Tax
Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
December 31, 2025   Case Laws Income Tax
Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
December 31, 2025   Case Laws Income Tax
Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
December 31, 2025   Case Laws Customs
Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
December 31, 2025   Case Laws Customs
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penalty rejected.
December 31, 2025   Case Laws Customs
Inverter parts for electric vehicle eAxle treated as electrical machinery, classified under Chapter 85; confidentiality request rejected.
December 31, 2025   Case Laws Customs
Fuel pump LCD indicator panel with decoder/processor ICs: classified as fuel pump part, not CTH 8524 display module
December 31, 2025   Case Laws Customs
Zinc oxide mixture for sunscreen/cosmetics with silicones and additives: classified as skin-care preparation under Heading 3304
December 31, 2025   Case Laws Customs
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 7308 (CTI 73084000).
December 31, 2025   Case Laws Customs
Imported interactive flat panel display components: classification as 8528 monitors blocked Notification 24/2005 concessional import duty benefit.
December 31, 2025   Case Laws Customs
Marine propulsion engines, spares and gear boxes: classification under CTH 8408/8409/8483 upheld, 5% IGST applied.
December 31, 2025   Case Laws Money Laundering
Alleged siphoning of development funds and illicit wealth accumulation: s.197 CrPC sanction not needed at cognizance; challenge dismissed.
December 31, 2025   Case Laws Money Laundering
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal dismissed
December 31, 2025   Case Laws Central Excise
Excise appeal delayed 98 days then restored after seven years; 'sufficient cause' rejected for negligence, petition dismissed
December 31, 2025   Case Laws Indian Laws
Cheque dishonour over alleged 2014 cash loan and 2017 cheque held time-barred; Section 138 appeal dismissed
December 30, 2025   Case Laws GST
GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
December 30, 2025   Case Laws GST
Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
December 30, 2025   Case Laws GST
Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit

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FEMA

Reserve Bank of India issues the Foreign Exchange Management...

RBI amends Regulation 8 on export and import of currency between India, Nepal and Bhutan, raises limits

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FEMA December 4, 2025 Notifications
Reserve Bank of India issues the Foreign Exchange Management (Export and Import of Currency) (Amendment) Regulations, 2025, effective from publication in the Official Gazette, amending Regulation 8 of the 2015 Principal Regulations. The amendment governs export and import of Indian currency between India and Nepal/Bhutan. Persons other than citizens of Pakistan or Bangladesh may take or bring Indian currency notes to or from Nepal/Bhutan, excluding notes above Rs.100, but individuals travelling may carry higher denominations up to Rs.25,000. Additionally, persons may freely take out of or bring into India the currency notes of Nepal or Bhutan. Previous amendments are noted.
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Acts Income Tax
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