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    October 19, 2026   Case Laws Income Tax
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October 19, 2026   Case Laws Income Tax
Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
October 19, 2026   Case Laws Income Tax
Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
October 19, 2026   Case Laws Income Tax
Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
October 19, 2026   Case Laws Customs
Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
October 19, 2026   Case Laws IBC
CIRP appeal authority: Suspended directors cannot cure an incompetent corporate debtor appeal through amendment after limitation expires.
October 19, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
October 19, 2026   Case Laws Money Laundering
PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.
October 19, 2026   Case Laws Money Laundering
PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
October 19, 2026   Case Laws Money Laundering
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
October 18, 2026   Notifications Customs
Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
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October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
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October 18, 2026   Notifications SEBI
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October 18, 2026   Notifications SEBI
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Home › Highlights › Customs › 2025 › December, 2025 › This
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Customs

AAR held that the imported PVC, PS and PU wall panels, sheets...

AAR classifies decorative PVC, PS, PU wall panels as plastic sheets under Heading 3921, not builders' ware

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Customs December 13, 2025 Case Laws AAR
AAR held that the imported PVC, PS and PU wall panels, sheets and mouldings are essentially decorative plastic plates/sheets used as aesthetic wall coverings, lacking structural function or permanent integration into buildings. Consequently, they are not "builders' ware of plastics" under Heading 3925, which is restricted by Chapter Note 11 to specified structural and architectural elements and is residuary in nature. Applying Note 10 to Chapter 39 and HSN Explanatory Notes, the Authority ruled that the goods are classifiable under Heading 3921: PS sheet/panel products under 39211100, PVC sheet/panel products under 39211200, PU sheet/panel products under 39211390, and other qualifying plastic sheets under 39219029, subject to compositional verification at import.
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