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    January 1, 2026   Case Laws IBC
    Execution bid to add parties and challenge award-debtor company dissolution for fraud dismissed; NCLT jurisdiction u/s60(5)(c) IBC.
    January 1, 2026   Case Laws FEMA
    Enforcement of foreign arbitral awards: limitation and res judicata upheld; veil pierced only for diverted assets, awards treated decrees.
    January 1, 2026   Case Laws FEMA
    Property transaction challenged for FERA breach and missing RBI approval; writ review barred after civil suit findings, appeal dismissed
    December 31, 2025   Notifications DGFT
    Organic sugar exports under HS 17011490/17019990 shift from restricted status to capped permits of 50,000 tonnes yearly.
    December 31, 2025   Notifications Income Tax
    IISER Pune approved for scientific research donations, letting eligible payments claim Income-tax Section 35(1)(ii) deductions
    December 31, 2025   Notifications Income Tax
    Approval of scientific research institution u/s 35(1)(ii), enabling donation deductions for Assessment Years 2026-27 to 2030-31
    December 31, 2025   Circulars SEBI
    AIF managers' compliance officer certification requirement: NISM Series-III-C mandatory by 1 Jan 2027; uncertified ineligible
    December 31, 2025   Circulars Customs
    Customs Red Channel baggage checks now require body-worn camera audio-video recording for all passenger interactions, with strict storage rules.
    December 31, 2025   Circulars IBC
    CIRP resolution plans: mandatory beneficial ownership statement and Section 32A eligibility affidavit required u/reg 38(3A)
    December 31, 2025   Case Laws GST
    Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.
    December 31, 2025   Case Laws GST
    Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
    December 31, 2025   Case Laws GST
    Overseas service supply: whether s.2(13) "intermediary" or s.2(6) export; GST demand partly quashed, reply allowed.
    December 31, 2025   Case Laws GST
    Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.
    December 31, 2025   Case Laws GST
    Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
    December 31, 2025   Case Laws GST
    GST portal show-cause notice served via "Additional Notices" tab; adjudication order set aside for ignoring taxpayer reply
    December 31, 2025   Case Laws GST
    Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
    December 31, 2025   Case Laws Income Tax
    Machinery depreciation for idle units within a block of assets-non-use doesn't bar claim if business continues
    December 31, 2025   Case Laws Income Tax
    Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
    December 31, 2025   Case Laws Income Tax
    Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
    December 31, 2025   Case Laws Income Tax
    Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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January 1, 2026   Case Laws IBC
Execution bid to add parties and challenge award-debtor company dissolution for fraud dismissed; NCLT jurisdiction u/s60(5)(c) IBC.
January 1, 2026   Case Laws FEMA
Enforcement of foreign arbitral awards: limitation and res judicata upheld; veil pierced only for diverted assets, awards treated decrees.
January 1, 2026   Case Laws FEMA
Property transaction challenged for FERA breach and missing RBI approval; writ review barred after civil suit findings, appeal dismissed
December 31, 2025   Notifications DGFT
Organic sugar exports under HS 17011490/17019990 shift from restricted status to capped permits of 50,000 tonnes yearly.
December 31, 2025   Notifications Income Tax
IISER Pune approved for scientific research donations, letting eligible payments claim Income-tax Section 35(1)(ii) deductions
December 31, 2025   Notifications Income Tax
Approval of scientific research institution u/s 35(1)(ii), enabling donation deductions for Assessment Years 2026-27 to 2030-31
December 31, 2025   Circulars SEBI
AIF managers' compliance officer certification requirement: NISM Series-III-C mandatory by 1 Jan 2027; uncertified ineligible
December 31, 2025   Circulars Customs
Customs Red Channel baggage checks now require body-worn camera audio-video recording for all passenger interactions, with strict storage rules.
December 31, 2025   Circulars IBC
CIRP resolution plans: mandatory beneficial ownership statement and Section 32A eligibility affidavit required u/reg 38(3A)
December 31, 2025   Case Laws GST
Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.
December 31, 2025   Case Laws GST
Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
December 31, 2025   Case Laws GST
Overseas service supply: whether s.2(13) "intermediary" or s.2(6) export; GST demand partly quashed, reply allowed.
December 31, 2025   Case Laws GST
Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.
December 31, 2025   Case Laws GST
Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
December 31, 2025   Case Laws GST
GST portal show-cause notice served via "Additional Notices" tab; adjudication order set aside for ignoring taxpayer reply
December 31, 2025   Case Laws GST
Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notification 12/2017.
December 31, 2025   Case Laws Income Tax
Machinery depreciation for idle units within a block of assets-non-use doesn't bar claim if business continues
December 31, 2025   Case Laws Income Tax
Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
December 31, 2025   Case Laws Income Tax
Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
December 31, 2025   Case Laws Income Tax
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month threshold

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Customs

Implements a pilot Electronic Cargo Tracking System (ECTS) under...

Pilot electronic cargo tracking with GPS e-locks for scanned containers from port exits to CFS, effective 17 Nov 2025

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Customs December 17, 2025 Circulars
Implements a pilot Electronic Cargo Tracking System (ECTS) under Mumbai Customs Zone-II for containers selected for scanning, initially limited to a random selection of containers originating from NSIGT and BMCT and moving from port premises to scanning stations and onward to designated CFSs at Nhava Sheva. GPS-enabled electronic locks (E-locks) must be affixed at port exit and removed at the destination CFS in the presence of designated Customs/CFS officers, with movements registered on the ECTS portal using specified shipment and vehicle particulars. The system generates automated alerts for sealing/unsealing, arrival, route deviation, stoppage, tampering, and unresponsiveness, requiring stakeholders to cooperate and report irregularities; it takes effect from 17 November 2025 and remains operative for the pilot duration or until further orders.
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Acts Income Tax
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