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    January 12, 2026   Case Laws Income Tax
    Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
    January 12, 2026   Case Laws Income Tax
    Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
    January 12, 2026   Case Laws Income Tax
    Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
    January 12, 2026   Case Laws Income Tax
    Company investments and subsidies: s14A interest disallowance barred with surplus funds; industrial subsidies treated capital, MAT additions denied
    January 12, 2026   Case Laws Income Tax
    Joint purchase of immovable property with parent: alleged unexplained investment and expenses u/ss69/69C deleted after sources proved.
    January 12, 2026   Case Laws Income Tax
    Non-resident equity funding into Indian subsidiary recorded in books; s.69 unexplained investment addition to be deleted after verification.
    January 12, 2026   Case Laws Income Tax
    Non-resident advisory consultancy fees under India-UAE treaty: treated as professional services, not taxable without PE
    January 12, 2026   Case Laws Income Tax
    Loan credits and transaction discrepancies: reassessment reopening u/s147 and s.68 addition overturned for lack of nexus, evidence proved
    January 12, 2026   Case Laws Customs
    Voluntary payment of differential customs duty on two import invoices before notice wipes out confiscation and penalties
    January 12, 2026   Case Laws Customs
    Import classification of door locks and other goods-extended limitation u/s28(4) rejected; out-of-jurisdiction duty demands set aside.
    January 12, 2026   Case Laws Customs
    Countervailing duty dispute on imported silk fabrics (2012-13): CVD held not leviable; extended limitation and penalties set aside
    January 12, 2026   Case Laws Customs
    Post-LEO Bills of Lading edits to alter discharge port in drawback exports upheld as misdeclaration; DRI SCNs valid.
    January 12, 2026   Case Laws Customs
    Washing and sizing imported ROM manganese ore into "concentrate" treated as manufacture, CVD exemption denied, interest payable
    January 12, 2026   Case Laws Companies Law
    Illegal share transfer and member-register rectification u/s59-tribunal must decide despite disputed facts; refusal set aside, remanded.
    January 12, 2026   Case Laws IBC
    EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan
    January 12, 2026   Case Laws IBC
    Appeal against differential payouts to assenting vs dissenting secured creditors dismissed as time-barred u/s61(2) IBC.
    January 12, 2026   Case Laws IBC
    Time-barred invoice payments claimed via ledger and journal entries; held no valid acknowledgment, insolvency plea dismissed.
    January 12, 2026   Case Laws IBC
    Late financial creditor claim under IBC s.60(5) after CIRP progress, refusal to reopen after plan approval; appeal dismissed
    January 12, 2026   Case Laws IBC
    Personal guarantor liability for corporate debt under IBC s.95-repayment and DRT objections rejected; insolvency admission upheld, appeals dismissed.
    January 12, 2026   Case Laws IBC
    Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed
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January 12, 2026   Case Laws Income Tax
Cooperative society's delayed tax returns and audit reports due to missing auditors; condonation granted, filings allowed for 80P claims.
January 12, 2026   Case Laws Income Tax
Royalty transfer pricing ALP review: s.263 revision quashed where no s.92CA(3) order existed and TPO time-barred
January 12, 2026   Case Laws Income Tax
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quashed
January 12, 2026   Case Laws Income Tax
Company investments and subsidies: s14A interest disallowance barred with surplus funds; industrial subsidies treated capital, MAT additions denied
January 12, 2026   Case Laws Income Tax
Joint purchase of immovable property with parent: alleged unexplained investment and expenses u/ss69/69C deleted after sources proved.
January 12, 2026   Case Laws Income Tax
Non-resident equity funding into Indian subsidiary recorded in books; s.69 unexplained investment addition to be deleted after verification.
January 12, 2026   Case Laws Income Tax
Non-resident advisory consultancy fees under India-UAE treaty: treated as professional services, not taxable without PE
January 12, 2026   Case Laws Income Tax
Loan credits and transaction discrepancies: reassessment reopening u/s147 and s.68 addition overturned for lack of nexus, evidence proved
January 12, 2026   Case Laws Customs
Voluntary payment of differential customs duty on two import invoices before notice wipes out confiscation and penalties
January 12, 2026   Case Laws Customs
Import classification of door locks and other goods-extended limitation u/s28(4) rejected; out-of-jurisdiction duty demands set aside.
January 12, 2026   Case Laws Customs
Countervailing duty dispute on imported silk fabrics (2012-13): CVD held not leviable; extended limitation and penalties set aside
January 12, 2026   Case Laws Customs
Post-LEO Bills of Lading edits to alter discharge port in drawback exports upheld as misdeclaration; DRI SCNs valid.
January 12, 2026   Case Laws Customs
Washing and sizing imported ROM manganese ore into "concentrate" treated as manufacture, CVD exemption denied, interest payable
January 12, 2026   Case Laws Companies Law
Illegal share transfer and member-register rectification u/s59-tribunal must decide despite disputed facts; refusal set aside, remanded.
January 12, 2026   Case Laws IBC
EPF dues assessment and penalties during IBC s.14 moratorium-demands not filed in CIRP held unenforceable post-resolution plan
January 12, 2026   Case Laws IBC
Appeal against differential payouts to assenting vs dissenting secured creditors dismissed as time-barred u/s61(2) IBC.
January 12, 2026   Case Laws IBC
Time-barred invoice payments claimed via ledger and journal entries; held no valid acknowledgment, insolvency plea dismissed.
January 12, 2026   Case Laws IBC
Late financial creditor claim under IBC s.60(5) after CIRP progress, refusal to reopen after plan approval; appeal dismissed
January 12, 2026   Case Laws IBC
Personal guarantor liability for corporate debt under IBC s.95-repayment and DRT objections rejected; insolvency admission upheld, appeals dismissed.
January 12, 2026   Case Laws IBC
Recall bid over alleged no-notice and denied counter-filing opportunity fails; participation showed actual knowledge, appeal dismissed

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Home › Highlights › DGFT › 2025 › December, 2025 › This
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DGFT

Competitive bidding/e-auction procedure is prescribed for the...

First-round e-auction for India-UAE CEPA gold TRQ (30 MT, +50% option) limited to micro/small importers

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DGFT December 19, 2025 Circulars
Competitive bidding/e-auction procedure is prescribed for the first-round allocation of the India-UAE CEPA tariff rate quota for gold under tariff head 7108 for FY 2025-26, with total quantity capped at 30 MT and a discretionary increase of up to 50% (additional 15 MT) if bids exceed the base quantity; allocation is made through technical qualification followed by financial bids across predefined price buckets, and successful bidders must file a TRQ application and pay the bid amount within 15 days to obtain TRQ authorisation enabling concessional duty at import clearance. Eligibility for this round is restricted to Micro and Small Enterprises meeting specified conditions, with maximum allocation limits of 10 kg (micro) and 25 kg (small), thereby broad-basing access. False information triggers bid cancellation and may attract FTDR Act proceedings.
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Acts Income Tax
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