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    December 6, 2025   Case Laws Service Tax
    Service tax upheld on works contract services to Krishi Upaj Mandi Samiti, exemptions under Notification 25/2012-ST denied
    December 6, 2025   Case Laws Indian Laws
    18% GST on human health and social care tender upheld, GST-inclusive bid evaluation and indemnity bond valid
    December 5, 2025   Circulars Income Tax
    CBDT Clarifies Pre-Operative Expense Verification, Corrects Reference to Income-tax Act Section 35D for Entertainment Sector Assessees
    December 5, 2025   Circulars Income Tax
    Tax authorities to scrutinize entertainment pre-operative expenses under section 35D, enforce Form 52A, Rules 9A and 9B
    December 5, 2025   Circulars Income Tax
    New procedure for withdrawing appeals after MAP resolution under Rule 44G when cases are pending before CIT(A)
    December 5, 2025   Circulars FEMA
    Central bank shifts LRS daily return reporting to CIMS, enabling direct PAN-wise checks by AD-II and money changers
    December 5, 2025   Case Laws GST
    ITC denial on fictitious invoices under S.74 GST Act set aside; tax already credited to revenue
    December 5, 2025   Case Laws GST
    Pre-SCN consultation under Rule 142(1A) not mandatory; taxpayer directed to appeal under Section 107 CGST Act
    December 5, 2025   Case Laws GST
    Fraudulent ITC dispute remitted to appellate remedy under Section 107 CGST; writ relief refused, limitation protected
    December 5, 2025   Case Laws GST
    Assignment of GIDC leasehold rights not a taxable GST supply; SCN under s.74 quashed, s.7(1)(a) and s.9 inapplicable
    December 5, 2025   Case Laws GST
    Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowed
    December 5, 2025   Case Laws GST
    GST registration cancellation, delayed appeal, and fake invoice link lead to petition dismissal with costs for unreliable affidavit
    December 5, 2025   Case Laws GST
    GST registration cancellation upheld for fake business premises, non-existent operations, contravention of CGST Rules Rule 21A
    December 5, 2025   Case Laws GST
    Escrow freight deposits not consideration under Section 7 CGST Act; GST applies only on intermediary facilitation commission
    December 5, 2025   Case Laws GST
    GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notification
    December 5, 2025   Case Laws GST
    Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12/2017 attracts nil GST
    December 5, 2025   Case Laws GST
    Sales incentives as services: GST payable on tour packages valued via section 194R TDS, rule 35 applies
    December 5, 2025   Case Laws Income Tax
    Additions under Sections 69C and 68 deleted; genuine purchases and unsecured loans proven through documents and banking records
    December 5, 2025   Case Laws Income Tax
    Revenue's s.69C addition deleted; inter-trust bank donation held valid application u/s 11 with s.12A, 80G
    December 5, 2025   Case Laws Income Tax
    Sale of shade trees in tea estate held agricultural income under Section 2(1A), not taxable capital gains
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December 6, 2025   Case Laws Service Tax
Service tax upheld on works contract services to Krishi Upaj Mandi Samiti, exemptions under Notification 25/2012-ST denied
December 6, 2025   Case Laws Indian Laws
18% GST on human health and social care tender upheld, GST-inclusive bid evaluation and indemnity bond valid
December 5, 2025   Circulars Income Tax
CBDT Clarifies Pre-Operative Expense Verification, Corrects Reference to Income-tax Act Section 35D for Entertainment Sector Assessees
December 5, 2025   Circulars Income Tax
Tax authorities to scrutinize entertainment pre-operative expenses under section 35D, enforce Form 52A, Rules 9A and 9B
December 5, 2025   Circulars Income Tax
New procedure for withdrawing appeals after MAP resolution under Rule 44G when cases are pending before CIT(A)
December 5, 2025   Circulars FEMA
Central bank shifts LRS daily return reporting to CIMS, enabling direct PAN-wise checks by AD-II and money changers
December 5, 2025   Case Laws GST
ITC denial on fictitious invoices under S.74 GST Act set aside; tax already credited to revenue
December 5, 2025   Case Laws GST
Pre-SCN consultation under Rule 142(1A) not mandatory; taxpayer directed to appeal under Section 107 CGST Act
December 5, 2025   Case Laws GST
Fraudulent ITC dispute remitted to appellate remedy under Section 107 CGST; writ relief refused, limitation protected
December 5, 2025   Case Laws GST
Assignment of GIDC leasehold rights not a taxable GST supply; SCN under s.74 quashed, s.7(1)(a) and s.9 inapplicable
December 5, 2025   Case Laws GST
Software consultancy to overseas parent held export of services, zero rated under Section 16 IGST; refund allowed
December 5, 2025   Case Laws GST
GST registration cancellation, delayed appeal, and fake invoice link lead to petition dismissal with costs for unreliable affidavit
December 5, 2025   Case Laws GST
GST registration cancellation upheld for fake business premises, non-existent operations, contravention of CGST Rules Rule 21A
December 5, 2025   Case Laws GST
Escrow freight deposits not consideration under Section 7 CGST Act; GST applies only on intermediary facilitation commission
December 5, 2025   Case Laws GST
GST AAR classifies Quick Lime and Hydrated Lime under Heading 2522, confirms continued 5% rate despite new notification
December 5, 2025   Case Laws GST
Paddy treated as agricultural produce; godown rent for exclusive storage under Entry 54 of Notification 12/2017 attracts nil GST
December 5, 2025   Case Laws GST
Sales incentives as services: GST payable on tour packages valued via section 194R TDS, rule 35 applies
December 5, 2025   Case Laws Income Tax
Additions under Sections 69C and 68 deleted; genuine purchases and unsecured loans proven through documents and banking records
December 5, 2025   Case Laws Income Tax
Revenue's s.69C addition deleted; inter-trust bank donation held valid application u/s 11 with s.12A, 80G
December 5, 2025   Case Laws Income Tax
Sale of shade trees in tea estate held agricultural income under Section 2(1A), not taxable capital gains

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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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