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    December 27, 2025   Notifications Customs
    Anti-dumping duty on Vietnam-exported Calcium Carbonate Filler Masterbatch imports set at producer-specific rates, for five years.
    December 27, 2025   Notifications Customs
    Anti-dumping duty on 2-Ethyl Hexanol imports (tariff item 2905 16 20) extended to 26 June 2026 pending review
    December 27, 2025   Notifications Customs
    Anti-dumping duty on R-134a refrigerant imports from China: variable reference-price duty set for five years.
    December 27, 2025   Circulars SEBI
    Simplified paperwork for duplicate securities certificates: higher ₹10 lakh threshold, lighter notarisation, and FIR/ads required above ₹1...
    December 27, 2025   Circulars SEBI
    SEBI BSDA demat eligibility recalibrated: ZCZP bonds and delisted securities excluded; quarterly reassessment, consent-based regular accounts from 31 ...
    December 27, 2025   Circulars Customs
    National Time Release Study 2026 tracks air cargo import/export clearance timestamps; stakeholders ordered to supply complete data for benchmarking
    December 27, 2025   Case Laws Income Tax
    Search-based income tax assessment u/s 153C: limitation cannot be extended via section 153(6)(i); order quashed as time-barred.
    December 27, 2025   Case Laws GST
    GST registration cancellation for alleged fraud and suppression-vague SCN and evidence-free, mechanical order quashed for natural justice breach
    December 27, 2025   Case Laws GST
    GST appeal limitation u/s 107: SCN/adjudication orders count only after provable "communication" u/s 169; portal upload alone insufficient
    December 27, 2025   Case Laws GST
    GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
    December 27, 2025   Case Laws GST
    Alleged excess input tax credit claim under GST sent back for fresh decision, 50% cash deposit lifts bank attachment
    December 27, 2025   Case Laws GST
    GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
    December 27, 2025   Case Laws GST
    Alleged ₹72-crore GST evasion via clandestine cigarette supplies; bail cancellation sought over incomplete probe, but refused after five-year de...
    December 27, 2025   Case Laws Income Tax
    Alleged cash purchases shown in TAS trigger s.147 reopening; s.148 notice upheld as new material, not change of opinion
    December 27, 2025   Case Laws Income Tax
    Global event advertising partnership and use of event marks: one-third treated as royalty, triggering 15% withholding tax.
    December 27, 2025   Case Laws Income Tax
    Rent deduction for new business premises denied as excise licence shift approval came next year; disallowance upheld, appeal dismissed.
    December 27, 2025   Case Laws Income Tax
    Eight-minute late e-filing of tax return blocking carry-forward losses-s.119(2)(b) condonation ordered, rejection set aside.
    December 27, 2025   Case Laws Income Tax
    Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest delete...
    December 27, 2025   Case Laws Income Tax
    Flat allotment letter fixing price and bank part-payment set stamp duty value date u/s56(2)(vii)(b); addition deleted
    December 27, 2025   Case Laws IBC
    Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution e...
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December 27, 2025   Notifications Customs
Anti-dumping duty on Vietnam-exported Calcium Carbonate Filler Masterbatch imports set at producer-specific rates, for five years.
December 27, 2025   Notifications Customs
Anti-dumping duty on 2-Ethyl Hexanol imports (tariff item 2905 16 20) extended to 26 June 2026 pending review
December 27, 2025   Notifications Customs
Anti-dumping duty on R-134a refrigerant imports from China: variable reference-price duty set for five years.
December 27, 2025   Circulars SEBI
Simplified paperwork for duplicate securities certificates: higher ₹10 lakh threshold, lighter notarisation, and FIR/ads required above ₹10 lakh
December 27, 2025   Circulars SEBI
SEBI BSDA demat eligibility recalibrated: ZCZP bonds and delisted securities excluded; quarterly reassessment, consent-based regular accounts from 31 Mar 2026
December 27, 2025   Circulars Customs
National Time Release Study 2026 tracks air cargo import/export clearance timestamps; stakeholders ordered to supply complete data for benchmarking
December 27, 2025   Case Laws Income Tax
Search-based income tax assessment u/s 153C: limitation cannot be extended via section 153(6)(i); order quashed as time-barred.
December 27, 2025   Case Laws GST
GST registration cancellation for alleged fraud and suppression-vague SCN and evidence-free, mechanical order quashed for natural justice breach
December 27, 2025   Case Laws GST
GST appeal limitation u/s 107: SCN/adjudication orders count only after provable "communication" u/s 169; portal upload alone insufficient
December 27, 2025   Case Laws GST
GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
December 27, 2025   Case Laws GST
Alleged excess input tax credit claim under GST sent back for fresh decision, 50% cash deposit lifts bank attachment
December 27, 2025   Case Laws GST
GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
December 27, 2025   Case Laws GST
Alleged ₹72-crore GST evasion via clandestine cigarette supplies; bail cancellation sought over incomplete probe, but refused after five-year delay
December 27, 2025   Case Laws Income Tax
Alleged cash purchases shown in TAS trigger s.147 reopening; s.148 notice upheld as new material, not change of opinion
December 27, 2025   Case Laws Income Tax
Global event advertising partnership and use of event marks: one-third treated as royalty, triggering 15% withholding tax.
December 27, 2025   Case Laws Income Tax
Rent deduction for new business premises denied as excise licence shift approval came next year; disallowance upheld, appeal dismissed.
December 27, 2025   Case Laws Income Tax
Eight-minute late e-filing of tax return blocking carry-forward losses-s.119(2)(b) condonation ordered, rejection set aside.
December 27, 2025   Case Laws Income Tax
Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest deleted
December 27, 2025   Case Laws Income Tax
Flat allotment letter fixing price and bank part-payment set stamp duty value date u/s56(2)(vii)(b); addition deleted
December 27, 2025   Case Laws IBC
Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution enforced, appeal dismissed.

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Customs

Bamboo-origin paper goods made from bamboo pulp were held...

Bamboo-pulp paper goods classification: mother rolls over 36 cm treated as stock paper (4803), smaller tissues as 4818

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Customs December 17, 2025 Case Laws AAR
Bamboo-origin paper goods made from bamboo pulp were held classifiable under Chapter 48 because "paper pulp" in that Chapter includes bamboo pulp (Heading 4706), as supported by HSN Explanatory Notes; consequently, classification turned on whether the goods were "stock" paper in qualifying roll/sheet dimensions (Heading 4803) or finished household/sanitary articles (Heading 4818) per Chapter Note 8 and HSN Notes, resulting in specified mother rolls in widths exceeding 36 cm being classified under 48030010, while napkins/tissues and smaller/finished formats were classified under 4818 subheadings (48181000/48182000/48183000); one reusable kitchen towel mother roll was left undecided for lack of technical literature. -AAR
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Acts Income Tax
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