AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
CESTAT ruled that multifunction devices with a primary function of protection remain classified as relays, thereby ensuring their eligibility for customs exemption.
Delhi High Court quashed PRC orders due to negligence in examining claims concerning the non-transmission of data to ICEGATE, reaffirming the importance of due process.
The Government announced detailed Rules of Origin under the India-Oman CEPA to determine eligibility for preferential customs duty treatment, essential for importers and exporters.
CESTAT held that importers can still contest enhanced customs valuation even after submitting a consent letter. The decision reaffirms statutory rights for importers in customs assessments.
The Directorate General of Foreign Trade (DGFT) has introduced six new Standard Input Output Norms (SIONs) for chemicals and allied products. This development streamlines the Advance Authorisation process by permitting Regional Authorities to directly issue authorisations, enhancing efficiency in approvals.
The Karnataka HC remanded the Motorola Mobility case to a single judge, allowing the assessee to challenge the validity of the retrospective amendment under Section 147A.
The ITAT found no evidential basis for allegations of cash exchange in loan routing and deleted an addition of ₹1.26 crore, reinforcing the validity of transactions through banking channels.
The ITAT held that genuine long-term capital gain claims cannot be denied based solely on SEBI reports, particularly when supported by substantial documentary evidence.
The ITAT ruled that a procedural delay in filing Form 67 should not obstruct a treaty-based Foreign Tax Credit claim, granting relief of ₹10.06 lakh.
The ITAT directed the Assessing Officer to verify if a double addition was made in the income assessment of Hyundai Motor, taking into account the involvement of international transactions.
The ITAT partly allowed an appeal, remanding issues regarding ₹11.14 crore in bogus purchases and ₹16.76 lakh in labour charge disallowance for fresh verification, citing unverified transactions.
The RBI has initiated its annual survey on Computer Software and IT Services Exports for the fiscal year 2025-26, aimed at enhancing data collection for external sector statistics.
The ITAT has determined that a notice under Section 148 issued by a Jurisdictional Assessing Officer rather than a Faceless Assessing Officer necessitates fresh adjudication. The tribunal emphasized the procedural importance of issuing such notices correctly.