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    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 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 ...
    December 31, 2025   Case Laws Income Tax
    Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
    December 31, 2025   Case Laws Income Tax
    Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
    December 31, 2025   Case Laws Income Tax
    INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
    December 31, 2025   Case Laws Income Tax
    Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
    December 31, 2025   Case Laws Income Tax
    Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
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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
December 31, 2025   Case Laws Income Tax
Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
December 31, 2025   Case Laws Income Tax
Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
December 31, 2025   Case Laws Income Tax
INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
December 31, 2025   Case Laws Income Tax
Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
December 31, 2025   Case Laws Income Tax
Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted

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Customs

SWIFT 2.0 will serve as a single touch point for EXIM clearances...

Single Window integration on SWIFT 2.0 enables unified PGA onboarding, digital certificate linkage and consolidated NOC processing.

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Customs February 27, 2026 Circulars
SWIFT 2.0 will serve as a single touch point for EXIM clearances by onboarding PGAs and consolidating data fields, document codes and LPCO/NOC requirements, with CDSCO, WCCB, MeitY and Textile Committee integrated alongside AQCS, PQMS and FSSAI. MeitY-issued duty concession and registration exemption certificates and Textile Committee test reports will be digitally linked to Bills of Entry, removing physical production. New document codes and uploads are prescribed and authorities are collocated on Customs IT infrastructure for unified NOC processing. Functionalities will be piloted for stakeholder feedback; phased onboarding completes by specified rollout deadlines with advisories to follow.
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Acts Income Tax
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