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    November 27, 2025   Case Laws Customs
    SAD demand quashed; unconditional exemption under N/N. 29/2010-Cus upheld; no extended limitation under proviso to s.28
    November 27, 2025   Case Laws Customs
    CESTAT rules extended limitation not invocable, sets aside s.111(m) confiscation, redemption fine and penalties on importer
    November 27, 2025   Case Laws Customs
    Exemption Restored for Mobile Display Assembly with Battery under Customs Notification 57/2017, Serial No. 6(a)(iv)
    November 27, 2025   Case Laws IBC
    Section 9 IBC application restored as admitted operational debt; weak pre-termination defence not a pre-existing dispute
    November 27, 2025   Case Laws IBC
    Wilful defaulter held ineligible under s.29A IBC; resolution plan rejected for non-compliance with s.30(2) requirements
    November 27, 2025   Case Laws IBC
    Section 95 IBC plea against personal guarantors held within limitation, Rule 7 notice treated as valid invocation
    November 27, 2025   Case Laws Money Laundering
    Writs Against PMLA Provisional Attachment Rejected; Alternative Appeal Remedy, Valid 'Proceeds of Crime' Findings Under Section 5
    November 27, 2025   Case Laws Money Laundering
    Cognizance under Section 44 PMLA upheld for second supplementary complaint; criminal revision dismissed, trial to proceed
    November 27, 2025   Case Laws Money Laundering
    Provisional attachment under S.5(1) PMLA confirmed as appellant fails to prove legitimate source of property funds
    November 27, 2025   Case Laws Money Laundering
    Limitation Extended by Covid Orders, Section 50(2) Statement Admitted, Provisional Attachment of Unexplained Bank Credits Upheld
    November 27, 2025   Case Laws Service Tax
    Export of services upheld under Rule 3; no intermediary under Rule 2(f), service tax demand fully quashed
    November 27, 2025   Case Laws Service Tax
    Appeal partly succeeds: electricity and utility charges as pure agent under Rule 5 not taxable; penalties removed
    November 27, 2025   Case Laws Service Tax
    Refund of unutilized CENVAT credit allowed; export services not intermediary under Rule 2(f), Rule 3 and Rule 6A
    November 27, 2025   Case Laws Central Excise
    Interest and penalty under s.11AA, s.11A and rr.14, 6, 15(1) quashed after valid CENVAT reversal
    November 27, 2025   Case Laws Central Excise
    Excise demand fails as s.14 statements hit by s.9D, uncertified s.36B computer printouts lack evidentiary value
    November 26, 2025   Notifications SEBI
    New 2025 Fourth Amendment tightens governance, executive roles and tech leadership for recognised stock exchanges, clearing corporations under 2018 Re...
    November 26, 2025   Circulars DGFT
    Exporters Asked to Share Global Non-Tariff Measure Compliance Details for Support Under New Export Promotion Mission
    November 26, 2025   Circulars FEMA
    Revised FEMA compounding payment details and application process under sections 10(4) and 11(1), updated bank accounts, emails
    November 26, 2025   Case Laws GST
    Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasons
    November 26, 2025   Case Laws GST
    Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107
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November 27, 2025   Case Laws Customs
SAD demand quashed; unconditional exemption under N/N. 29/2010-Cus upheld; no extended limitation under proviso to s.28
November 27, 2025   Case Laws Customs
CESTAT rules extended limitation not invocable, sets aside s.111(m) confiscation, redemption fine and penalties on importer
November 27, 2025   Case Laws Customs
Exemption Restored for Mobile Display Assembly with Battery under Customs Notification 57/2017, Serial No. 6(a)(iv)
November 27, 2025   Case Laws IBC
Section 9 IBC application restored as admitted operational debt; weak pre-termination defence not a pre-existing dispute
November 27, 2025   Case Laws IBC
Wilful defaulter held ineligible under s.29A IBC; resolution plan rejected for non-compliance with s.30(2) requirements
November 27, 2025   Case Laws IBC
Section 95 IBC plea against personal guarantors held within limitation, Rule 7 notice treated as valid invocation
November 27, 2025   Case Laws Money Laundering
Writs Against PMLA Provisional Attachment Rejected; Alternative Appeal Remedy, Valid 'Proceeds of Crime' Findings Under Section 5
November 27, 2025   Case Laws Money Laundering
Cognizance under Section 44 PMLA upheld for second supplementary complaint; criminal revision dismissed, trial to proceed
November 27, 2025   Case Laws Money Laundering
Provisional attachment under S.5(1) PMLA confirmed as appellant fails to prove legitimate source of property funds
November 27, 2025   Case Laws Money Laundering
Limitation Extended by Covid Orders, Section 50(2) Statement Admitted, Provisional Attachment of Unexplained Bank Credits Upheld
November 27, 2025   Case Laws Service Tax
Export of services upheld under Rule 3; no intermediary under Rule 2(f), service tax demand fully quashed
November 27, 2025   Case Laws Service Tax
Appeal partly succeeds: electricity and utility charges as pure agent under Rule 5 not taxable; penalties removed
November 27, 2025   Case Laws Service Tax
Refund of unutilized CENVAT credit allowed; export services not intermediary under Rule 2(f), Rule 3 and Rule 6A
November 27, 2025   Case Laws Central Excise
Interest and penalty under s.11AA, s.11A and rr.14, 6, 15(1) quashed after valid CENVAT reversal
November 27, 2025   Case Laws Central Excise
Excise demand fails as s.14 statements hit by s.9D, uncertified s.36B computer printouts lack evidentiary value
November 26, 2025   Notifications SEBI
New 2025 Fourth Amendment tightens governance, executive roles and tech leadership for recognised stock exchanges, clearing corporations under 2018 Regulations
November 26, 2025   Circulars DGFT
Exporters Asked to Share Global Non-Tariff Measure Compliance Details for Support Under New Export Promotion Mission
November 26, 2025   Circulars FEMA
Revised FEMA compounding payment details and application process under sections 10(4) and 11(1), updated bank accounts, emails
November 26, 2025   Case Laws GST
Non-speaking GST registration cancellation quashed for violating natural justice; matter remitted for fresh decision with reasons
November 26, 2025   Case Laws GST
Writ challenge to GST assessment remanded, appeal delay condoned on 10% cash deposit under Section 107

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LLP

Amends the earlier notification establishing Regional Directors...

Commencement date for LLP Act Section 68A Regional Directors notification deferred, shifting start from 1 January to 16 February 2026

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LLP January 2, 2026 Notifications
Amends the earlier notification establishing Regional Directors under section 68A of the Limited Liability Partnership Act, 2008 by substituting the commencement date in paragraph 2 from "1st January, 2026" to "16th February, 2026", thereby deferring the operative date from which the notified establishment and functioning of such Regional Directors takes effect.
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Acts Income Tax
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