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    December 5, 2025   Case Laws Income Tax
    Reassessment u/s 147 quashed; ITAT limits accommodation entry commission rates and excludes intra-group transactions from estimation
    December 5, 2025   Case Laws Income Tax
    ITAT quashes reassessment under section 143(3); allows late delivery charges as deductible business expense under section 37
    December 5, 2025   Case Laws Income Tax
    ITAT affirms LTCG deduction under Section 48(1) for encumbrance settlement and mortgage discharge; excludes diverted sale proceeds
    December 5, 2025   Case Laws Customs
    Extended limitation rejected; classification of cold rolled stainless steel strips remanded for fresh review of duty benefits, penalties
    December 5, 2025   Case Laws Customs
    Section 14 Limitation Act saves refund claim where importer awaited COO and faced ineffectual refund proceedings
    December 5, 2025   Case Laws Customs
    Face recognition access controllers classified as ADP machines under CTH 8471, get NIL duty under Notification 24/2005-Cus
    December 5, 2025   Case Laws Customs
    Customs duty demand on DFIA imports quashed; extended limitation under Section 28(4) inapplicable absent suppression
    December 5, 2025   Case Laws Customs
    Penalties under Sections 112(a)(iii) and 114AA dropped against valuer for lack of evidence and mens rea
    December 5, 2025   Case Laws Customs
    Non-return of seized laptop, documents breaches natural justice, vitiates Customs Valuation Rules, 1988 revaluation; matter remanded
    December 5, 2025   Case Laws Customs
    Zinc-EDTA held fertilizer under CTI 3105 9090, Revenue fails classification burden under Chapter 31 Note 6
    December 5, 2025   Case Laws Customs
    CESTAT quashes safeguard duty demand on Taiwan imports for failure to appeal self-assessed Bills under Section 17
    December 5, 2025   Case Laws Customs
    Misdeclared quilted bed spreads confiscation under s.111(m)/118 upheld; excessive redemption fine reduced; s.114AA penalty dropped
    December 5, 2025   Case Laws Customs
    Customs reassessment appeals dismissed for non-prosecution; written acceptance meant no further speaking order under Sections 17(4), 129D(1A)
    December 5, 2025   Case Laws SEBI
    Writs against IPO dismissed; IPO upheld as compliant with Regulation 6(2) ICDR, disclosures on chargesheets held adequate
    December 5, 2025   Case Laws IBC
    IBC overrides state infrastructure law; transfer of tourism project upheld, writ petition dismissed as frivolous with costs
    December 5, 2025   Case Laws Money Laundering
    SC grants regular bail in money laundering case, citing Article 21, Section 45 PMLA, Section 207 CrPC
    December 5, 2025   Case Laws Service Tax
    Writ on time-barred service tax demand rejected; Section 85 appeal remedy preferred over Article 226 challenge to Section 73
    December 5, 2025   Case Laws Central Excise
    CENVAT credit denied for paper-only scrap transactions; Rule 9 bars endorsed Bills of Entry without actual receipt
    December 5, 2025   Case Laws Central Excise
    Appeal allowed; ex parte duty demand quashed for natural justice breach and unproved clandestine removal, Rule 26 penalties void
    December 4, 2025   Notifications SEBI
    SWAGAT-FI introduced for trusted foreign investors, easing regulation 3(2), 11(c) limits and revising regulation 9(2) fees
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December 5, 2025   Case Laws Income Tax
Reassessment u/s 147 quashed; ITAT limits accommodation entry commission rates and excludes intra-group transactions from estimation
December 5, 2025   Case Laws Income Tax
ITAT quashes reassessment under section 143(3); allows late delivery charges as deductible business expense under section 37
December 5, 2025   Case Laws Income Tax
ITAT affirms LTCG deduction under Section 48(1) for encumbrance settlement and mortgage discharge; excludes diverted sale proceeds
December 5, 2025   Case Laws Customs
Extended limitation rejected; classification of cold rolled stainless steel strips remanded for fresh review of duty benefits, penalties
December 5, 2025   Case Laws Customs
Section 14 Limitation Act saves refund claim where importer awaited COO and faced ineffectual refund proceedings
December 5, 2025   Case Laws Customs
Face recognition access controllers classified as ADP machines under CTH 8471, get NIL duty under Notification 24/2005-Cus
December 5, 2025   Case Laws Customs
Customs duty demand on DFIA imports quashed; extended limitation under Section 28(4) inapplicable absent suppression
December 5, 2025   Case Laws Customs
Penalties under Sections 112(a)(iii) and 114AA dropped against valuer for lack of evidence and mens rea
December 5, 2025   Case Laws Customs
Non-return of seized laptop, documents breaches natural justice, vitiates Customs Valuation Rules, 1988 revaluation; matter remanded
December 5, 2025   Case Laws Customs
Zinc-EDTA held fertilizer under CTI 3105 9090, Revenue fails classification burden under Chapter 31 Note 6
December 5, 2025   Case Laws Customs
CESTAT quashes safeguard duty demand on Taiwan imports for failure to appeal self-assessed Bills under Section 17
December 5, 2025   Case Laws Customs
Misdeclared quilted bed spreads confiscation under s.111(m)/118 upheld; excessive redemption fine reduced; s.114AA penalty dropped
December 5, 2025   Case Laws Customs
Customs reassessment appeals dismissed for non-prosecution; written acceptance meant no further speaking order under Sections 17(4), 129D(1A)
December 5, 2025   Case Laws SEBI
Writs against IPO dismissed; IPO upheld as compliant with Regulation 6(2) ICDR, disclosures on chargesheets held adequate
December 5, 2025   Case Laws IBC
IBC overrides state infrastructure law; transfer of tourism project upheld, writ petition dismissed as frivolous with costs
December 5, 2025   Case Laws Money Laundering
SC grants regular bail in money laundering case, citing Article 21, Section 45 PMLA, Section 207 CrPC
December 5, 2025   Case Laws Service Tax
Writ on time-barred service tax demand rejected; Section 85 appeal remedy preferred over Article 226 challenge to Section 73
December 5, 2025   Case Laws Central Excise
CENVAT credit denied for paper-only scrap transactions; Rule 9 bars endorsed Bills of Entry without actual receipt
December 5, 2025   Case Laws Central Excise
Appeal allowed; ex parte duty demand quashed for natural justice breach and unproved clandestine removal, Rule 26 penalties void
December 4, 2025   Notifications SEBI
SWAGAT-FI introduced for trusted foreign investors, easing regulation 3(2), 11(c) limits and revising regulation 9(2) fees

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Income Tax

Penalty proceedings under s. 270A based on additions for delayed...

Delayed PF/ESI payment disallowance u/s36(1)(va) triggers s.270A penalty-order quashed for no hearing, remanded fresh decision.

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Income Tax December 17, 2025 Case Laws HC
Penalty proceedings under s. 270A based on additions for delayed PF/ESI payments under s. 36(1)(va) were held vitiated for breach of natural justice, since no effective hearing was granted despite requests to keep the matter in abeyance pending appeal. The impugned penalty order was therefore quashed to the extent it related to those additions, and the matter was remitted for a fresh determination after affording a hearing, to be completed within 12 weeks. - HC
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Acts Income Tax
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