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    December 20, 2025   Case Laws Income Tax
    Freight forwarding pass-through freight collections vs net service charges as real income; gross-receipts tax addition deleted upheld
    December 20, 2025   Case Laws Income Tax
    Cash advances from land sale and flat bookings recorded in firm books, not individual; survey-based additions deleted
    December 20, 2025   Case Laws Benami Property
    Auction property bought using a claimed loan: bank routing failed to disprove benami nature under s. 2(9)(D); attachment upheld.
    December 20, 2025   Case Laws Customs
    Under-declared imported goods to cut IEC-holder commission: joint/several customs duty and 112(a)/114AA penalties set aside, remanded.
    December 20, 2025   Case Laws Customs
    Customs seizure time extension for SCN u/s110(2), plus broker penalty and mis-declared quarantine goods confiscation issues
    December 20, 2025   Case Laws Customs
    Customs broker licence revocation delayed beyond Regulation 17(1) 90-day notice period; suspension order set aside on appeal
    December 20, 2025   Case Laws Customs
    Specialised submarine cable-laying vessel import classification under Heading 8906, allowing BCD and IGST exemptions for operations
    December 20, 2025   Case Laws IBC
    Liquidation auction sale process and insolvency professional conduct: regulator allowed to seek review, but no fraud found; petition dismissed
    December 20, 2025   Case Laws IBC
    Post-liquidation regulatory creditor claim based on later adjudication order rejected under IBC, per Regulations 12-13 freeze
    December 20, 2025   Case Laws FEMA
    Foreign currency received via non-banking channel and not surrendered within 180 days; penalty reduced, seized cash confiscation set aside.
    December 20, 2025   Case Laws Service Tax
    CENVAT credit on outdoor catering, accommodation and defective invoices: extended limitation denied; partial demand upheld, penalty dropped
    December 20, 2025   Case Laws Indian Laws
    Domestic arbitral award challenged as "patent illegal" u/s34(2A); appellate reassessment barred, interference set aside
    December 19, 2025   Notifications DGFT
    Low-value imports of potassium clavulanate and key intermediates face Policy Condition 08 "Restricted" regime until 30.11.2026
    December 19, 2025   Circulars DGFT
    First-round e-auction for India-UAE CEPA gold TRQ (30 MT, +50% option) limited to micro/small importers
    December 19, 2025   Circulars SEBI
    Operational rules for debt securities and NCRPS public issues: application validation, UPI ASBA platforms, faster T+3 listing timeline
    December 19, 2025   Circulars SEBI
    Private placement of listed debt securities at ₹10,000 denomination expanded to include zero-coupon instruments; eligibility rules updated.
    December 19, 2025   Circulars DGFT
    Restricted IT hardware imports under HSN 8471 in 2026 require Import Management System authorization via online applications
    December 19, 2025   Circulars Customs
    Bills of Entry provisional assessments: strict Section 18 deadlines for documents and finalisation, with limited extensions and interest/penalties
    December 19, 2025   Case Laws Customs
    Shipping bill finalisation and bank guarantee retention over alleged "Gutka" exports-decision remitted due to missing reasons and sampling
    December 19, 2025   Case Laws GST
    Fraudulent ITC claim demand and show-cause notice service dispute, consolidated multi-year notice upheld; writ dismissed with costs.
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December 20, 2025   Case Laws Income Tax
Freight forwarding pass-through freight collections vs net service charges as real income; gross-receipts tax addition deleted upheld
December 20, 2025   Case Laws Income Tax
Cash advances from land sale and flat bookings recorded in firm books, not individual; survey-based additions deleted
December 20, 2025   Case Laws Benami Property
Auction property bought using a claimed loan: bank routing failed to disprove benami nature under s. 2(9)(D); attachment upheld.
December 20, 2025   Case Laws Customs
Under-declared imported goods to cut IEC-holder commission: joint/several customs duty and 112(a)/114AA penalties set aside, remanded.
December 20, 2025   Case Laws Customs
Customs seizure time extension for SCN u/s110(2), plus broker penalty and mis-declared quarantine goods confiscation issues
December 20, 2025   Case Laws Customs
Customs broker licence revocation delayed beyond Regulation 17(1) 90-day notice period; suspension order set aside on appeal
December 20, 2025   Case Laws Customs
Specialised submarine cable-laying vessel import classification under Heading 8906, allowing BCD and IGST exemptions for operations
December 20, 2025   Case Laws IBC
Liquidation auction sale process and insolvency professional conduct: regulator allowed to seek review, but no fraud found; petition dismissed
December 20, 2025   Case Laws IBC
Post-liquidation regulatory creditor claim based on later adjudication order rejected under IBC, per Regulations 12-13 freeze
December 20, 2025   Case Laws FEMA
Foreign currency received via non-banking channel and not surrendered within 180 days; penalty reduced, seized cash confiscation set aside.
December 20, 2025   Case Laws Service Tax
CENVAT credit on outdoor catering, accommodation and defective invoices: extended limitation denied; partial demand upheld, penalty dropped
December 20, 2025   Case Laws Indian Laws
Domestic arbitral award challenged as "patent illegal" u/s34(2A); appellate reassessment barred, interference set aside
December 19, 2025   Notifications DGFT
Low-value imports of potassium clavulanate and key intermediates face Policy Condition 08 "Restricted" regime until 30.11.2026
December 19, 2025   Circulars DGFT
First-round e-auction for India-UAE CEPA gold TRQ (30 MT, +50% option) limited to micro/small importers
December 19, 2025   Circulars SEBI
Operational rules for debt securities and NCRPS public issues: application validation, UPI ASBA platforms, faster T+3 listing timeline
December 19, 2025   Circulars SEBI
Private placement of listed debt securities at ₹10,000 denomination expanded to include zero-coupon instruments; eligibility rules updated.
December 19, 2025   Circulars DGFT
Restricted IT hardware imports under HSN 8471 in 2026 require Import Management System authorization via online applications
December 19, 2025   Circulars Customs
Bills of Entry provisional assessments: strict Section 18 deadlines for documents and finalisation, with limited extensions and interest/penalties
December 19, 2025   Case Laws Customs
Shipping bill finalisation and bank guarantee retention over alleged "Gutka" exports-decision remitted due to missing reasons and sampling
December 19, 2025   Case Laws GST
Fraudulent ITC claim demand and show-cause notice service dispute, consolidated multi-year notice upheld; writ dismissed with costs.

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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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