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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
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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

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Income Tax

Notice under section 143(2) was held time-barred and also issued...

Time-barred and jurisdictionally defective 143(2) notice invalidated the assessment; transfer order challenge was not entertained.

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Income Tax April 3, 2026 Case Laws AT
Notice under section 143(2) was held time-barred and also issued before the jurisdictional transfer under section 127 took effect, so the Assessing Officer lacked authority when the notice was served. On that dual basis, the consequent assessment under section 143(3) was declared invalid and quashed. The Tribunal did not entertain the separate challenge to the transfer order under section 127.
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