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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.
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    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
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    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
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    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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DGFT

Policy Condition No. 08 is introduced in Chapter 29 of ITC (HS)...

Low-value imports of potassium clavulanate and key intermediates face Policy Condition 08 "Restricted" regime until 30.11.2026

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DGFT December 19, 2025 Notifications
Policy Condition No. 08 is introduced in Chapter 29 of ITC (HS) 2022 to restrict, until 30.11.2026, imports of (i) diluted Potassium Clavulanate with CIF value below USD 77/kg, (ii) Potassium Clavulanate (KGA) with CIF value below USD 180/kg, and (iii) specified intermediates used for manufacture of Clavulanic Acid or Potassium Clavulanate with CIF value below USD 92/kg; this makes such low-value imports permissible only under the "Restricted" regime during the stated period. The restriction is inapplicable to imports by Advance Authorisation holders, EOUs and SEZ units if the imported inputs are not sold into the DTA, thereby preserving duty-free/special-scheme sourcing for export-linked use. Multiple ITC (HS) codes are amended to remain "Free" but made subject to Policy Condition No. 08, and existing ATS-8 low-CIF restriction till 30.09.2026 is retained.
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Acts Income Tax
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