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    December 9, 2025   Case Laws GST
    PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9/2025-CT(R)
    December 9, 2025   Case Laws Income Tax
    Limitation for s. 254(2) rectification runs from service of order; miscellaneous application held timely filed
    December 9, 2025   Case Laws Income Tax
    JDA not a transfer u/s 2(47)(v) read with section 53A; no LTCG taxable u/s 45(1)
    December 9, 2025   Case Laws Income Tax
    Tax authority restores charity exemption u/s 11,12; holds 12A registration survives transition to 12AB, protecting intervening years
    December 9, 2025   Case Laws Income Tax
    Interest deduction upheld where no fresh loans; nexus under s.57(iii) accepted based on past and subsequent years
    December 9, 2025   Case Laws Income Tax
    Addition under Section 69C for alleged unexplained construction expenditure deleted; loose papers and chats held uncorroborated
    December 9, 2025   Case Laws Customs
    Penalty under s.114AA set aside as unproved statements, denied cross-examination fail to show CHA's mens rea
    December 9, 2025   Case Laws Customs
    Job-work manufacture qualifies as own use under Target Plus Scheme, exemption under Notification 73/2006-Cus upheld for exporter
    December 9, 2025   Case Laws Companies Law
    Deposit to show bona fides not liability; appeal restored for decision under Section 483 Companies Act, 1956
    December 9, 2025   Notifications Customs
    Countervailing duty on Malaysian tempered glass under Section 9 Customs Tariff Act extended until 8 June 2026
    December 9, 2025   Circulars SEBI
    SEBI AIF Regulations, 2012: New norms for AI-only schemes, LVF relaxations, investor consent and reporting timelines
    December 9, 2025   Circulars SEBI
    New circular reinforces investors' digital accessibility rights, WCAG AA compliance, audit duties and detailed platform-wise reporting timelines
    December 9, 2025   Circulars Customs
    New Entry Inwards procedure under Section 31 simplifies vessel clearance, cargo discharge and boarding using email-based authorization
    December 9, 2025   Circulars Customs
    Customs streamlines brand rate duty drawback verification under CBIC Circular 54/2016-Cus with risk-based checks on original documents
    December 9, 2025   Circulars Customs
    Streamlined paraffin import assessment under TI 27101990 with CRCL testing, second check basis and conditional sampling rules
    December 9, 2025   Case Laws Income Tax
    Revenue appeal on bogus meat purchases and fund round-tripping dismissed as assessee proved no business activity during year
    December 9, 2025   Case Laws Income Tax
    Assessee's public utility activities held charitable under sections 2(15), 12A; authority directed to grant Form 10AB registration
    December 9, 2025   Case Laws Income Tax
    Tax exemption under s.11 restored; receipts within s.2(15) limit, membership fees not treated as commercial income
    December 9, 2025   Case Laws Income Tax
    Reassessment under s.147 r.w.s.144B quashed for switching from s.50C to s.43CA without recorded reasons on file
    December 9, 2025   Case Laws Income Tax
    Excise Duty Waivers Excluded from Operating Profit; 10th-Year Exemption Held Capital Receipt under Sections 80-IA(10)/80-IC
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December 9, 2025   Case Laws GST
PVC raincoats treated as plastic articles under HSN 3926, taxed at 18% GST per Notification 9/2025-CT(R)
December 9, 2025   Case Laws Income Tax
Limitation for s. 254(2) rectification runs from service of order; miscellaneous application held timely filed
December 9, 2025   Case Laws Income Tax
JDA not a transfer u/s 2(47)(v) read with section 53A; no LTCG taxable u/s 45(1)
December 9, 2025   Case Laws Income Tax
Tax authority restores charity exemption u/s 11,12; holds 12A registration survives transition to 12AB, protecting intervening years
December 9, 2025   Case Laws Income Tax
Interest deduction upheld where no fresh loans; nexus under s.57(iii) accepted based on past and subsequent years
December 9, 2025   Case Laws Income Tax
Addition under Section 69C for alleged unexplained construction expenditure deleted; loose papers and chats held uncorroborated
December 9, 2025   Case Laws Customs
Penalty under s.114AA set aside as unproved statements, denied cross-examination fail to show CHA's mens rea
December 9, 2025   Case Laws Customs
Job-work manufacture qualifies as own use under Target Plus Scheme, exemption under Notification 73/2006-Cus upheld for exporter
December 9, 2025   Case Laws Companies Law
Deposit to show bona fides not liability; appeal restored for decision under Section 483 Companies Act, 1956
December 9, 2025   Notifications Customs
Countervailing duty on Malaysian tempered glass under Section 9 Customs Tariff Act extended until 8 June 2026
December 9, 2025   Circulars SEBI
SEBI AIF Regulations, 2012: New norms for AI-only schemes, LVF relaxations, investor consent and reporting timelines
December 9, 2025   Circulars SEBI
New circular reinforces investors' digital accessibility rights, WCAG AA compliance, audit duties and detailed platform-wise reporting timelines
December 9, 2025   Circulars Customs
New Entry Inwards procedure under Section 31 simplifies vessel clearance, cargo discharge and boarding using email-based authorization
December 9, 2025   Circulars Customs
Customs streamlines brand rate duty drawback verification under CBIC Circular 54/2016-Cus with risk-based checks on original documents
December 9, 2025   Circulars Customs
Streamlined paraffin import assessment under TI 27101990 with CRCL testing, second check basis and conditional sampling rules
December 9, 2025   Case Laws Income Tax
Revenue appeal on bogus meat purchases and fund round-tripping dismissed as assessee proved no business activity during year
December 9, 2025   Case Laws Income Tax
Assessee's public utility activities held charitable under sections 2(15), 12A; authority directed to grant Form 10AB registration
December 9, 2025   Case Laws Income Tax
Tax exemption under s.11 restored; receipts within s.2(15) limit, membership fees not treated as commercial income
December 9, 2025   Case Laws Income Tax
Reassessment under s.147 r.w.s.144B quashed for switching from s.50C to s.43CA without recorded reasons on file
December 9, 2025   Case Laws Income Tax
Excise Duty Waivers Excluded from Operating Profit; 10th-Year Exemption Held Capital Receipt under Sections 80-IA(10)/80-IC

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Customs

Substitutes the existing tariff value tables under Notification...

Revised customs tariff values for edible oils, brass scrap, gold, silver and areca nuts take effect 16 Dec 2025.

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Customs December 17, 2025 Notifications
Substitutes the existing tariff value tables under Notification No. 36/2001-Customs (N.T.) by prescribing revised tariff values for specified goods under section 14(2) of the Customs Act, 1962: edible oils (crude palm oil US$ 1035/MT; RBD palm oil US$ 1076/MT; other palm oil US$ 1056/MT; crude palmolein US$ 1082/MT; RBD palmolein US$ 1085/MT; other palmolein US$ 1084/MT; crude soybean oil US$ 1184/MT), brass scrap (all grades) (US$ 6438/MT), gold (US$ 1398 per 10 grams for specified forms/benefit cases), silver (US$ 2081 per kg for specified forms/benefit cases), and areca nuts (US$ 7679/MT), for use as the basis for customs valuation and duty computation, effective 16 December 2025.
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