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    December 27, 2025   Notifications Customs
    Anti-dumping duty on Vietnam-exported Calcium Carbonate Filler Masterbatch imports set at producer-specific rates, for five years.
    December 27, 2025   Notifications Customs
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December 27, 2025   Notifications Customs
Anti-dumping duty on Vietnam-exported Calcium Carbonate Filler Masterbatch imports set at producer-specific rates, for five years.
December 27, 2025   Notifications Customs
Anti-dumping duty on 2-Ethyl Hexanol imports (tariff item 2905 16 20) extended to 26 June 2026 pending review
December 27, 2025   Notifications Customs
Anti-dumping duty on R-134a refrigerant imports from China: variable reference-price duty set for five years.
December 27, 2025   Circulars SEBI
Simplified paperwork for duplicate securities certificates: higher ₹10 lakh threshold, lighter notarisation, and FIR/ads required above ₹10 lakh
December 27, 2025   Circulars SEBI
SEBI BSDA demat eligibility recalibrated: ZCZP bonds and delisted securities excluded; quarterly reassessment, consent-based regular accounts from 31 Mar 2026
December 27, 2025   Circulars Customs
National Time Release Study 2026 tracks air cargo import/export clearance timestamps; stakeholders ordered to supply complete data for benchmarking
December 27, 2025   Case Laws Income Tax
Search-based income tax assessment u/s 153C: limitation cannot be extended via section 153(6)(i); order quashed as time-barred.
December 27, 2025   Case Laws GST
GST registration cancellation for alleged fraud and suppression-vague SCN and evidence-free, mechanical order quashed for natural justice breach
December 27, 2025   Case Laws GST
GST appeal limitation u/s 107: SCN/adjudication orders count only after provable "communication" u/s 169; portal upload alone insufficient
December 27, 2025   Case Laws GST
GST annual return late filing: Section 47 late fee bars Section 125 general penalty; fee recalculated, account defrozen.
December 27, 2025   Case Laws GST
Alleged excess input tax credit claim under GST sent back for fresh decision, 50% cash deposit lifts bank attachment
December 27, 2025   Case Laws GST
GST goods detention penalty u/s 129(1)(a) miscalculated; penalty order set aside, authorities told to recompute within three weeks.
December 27, 2025   Case Laws GST
Alleged ₹72-crore GST evasion via clandestine cigarette supplies; bail cancellation sought over incomplete probe, but refused after five-year delay
December 27, 2025   Case Laws Income Tax
Alleged cash purchases shown in TAS trigger s.147 reopening; s.148 notice upheld as new material, not change of opinion
December 27, 2025   Case Laws Income Tax
Global event advertising partnership and use of event marks: one-third treated as royalty, triggering 15% withholding tax.
December 27, 2025   Case Laws Income Tax
Rent deduction for new business premises denied as excise licence shift approval came next year; disallowance upheld, appeal dismissed.
December 27, 2025   Case Laws Income Tax
Eight-minute late e-filing of tax return blocking carry-forward losses-s.119(2)(b) condonation ordered, rejection set aside.
December 27, 2025   Case Laws Income Tax
Business upkeep expenses despite no revenue, director's interest-free advances, and property gift additions-disallowances and notional interest deleted
December 27, 2025   Case Laws Income Tax
Flat allotment letter fixing price and bank part-payment set stamp duty value date u/s56(2)(vii)(b); addition deleted
December 27, 2025   Case Laws IBC
Insolvency resolution plan's loan assignment between approving and dissenting creditors: post-approval redistribution blocked; original distribution enforced, appeal dismissed.

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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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