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Archive: December, 2025

Posts in December, 2025

Anti dumping duty on imports of Calcium Carbonate Filler Masterbatch from Vietnam

December 24, 2025 2691 Views 0 comment Print

Authorities confirmed dumping and material injury to the domestic industry. The ruling introduces producer-wise duties for five years to offset unfair pricing.

Anti-Dumping Duty on imports of 1,1,1,2- Tetrafluoroethane or R-134a from China

December 24, 2025 972 Views 0 comment Print

The government imposed anti-dumping duty on R-134a imports after finding dumping, price undercutting, and material injury to domestic manufacturers.

Deduction u/s 36(1)(viii) Limited to Profits from Long-Term Finance: SC

December 24, 2025 582 Views 0 comment Print

Supreme Court held that deduction under section 36(1)(viii) of the Income Tax Act is not general exemption. Such deduction is specific incentive attached strictly to the profits arising from a defined activity namely, the provision of long-term finance.

Writ under Article 226 dismissed as alternative remedy available: Allahabad HC

December 24, 2025 738 Views 0 comment Print

Allahabad High Court held that writ petition under Article 226 is not be maintainable if there is an alternative remedy under different jurisdiction of the same High Court. Accordingly, writ by developers challenging concurrent orders of Consumer Commissions dismissed.

Presumption Ends After Conviction; Sentence Suspension in Murder Cases Only in Rare Cases: SC

December 24, 2025 501 Views 0 comment Print

Supreme Court ruled that once a murder conviction is recorded, presumption of innocence comes to an end. Suspension of sentence in Section 302 cases can be granted only in rare and exceptional circumstances, not as a matter of routine during appeal.

Fresh Documents at Appeal Stage Led to Remand Under Rule 46A

December 24, 2025 750 Views 0 comment Print

The Tribunal ruled that the appellate authority erred by admitting new documents without a Rule 46A application or giving the Assessing Officer a chance to rebut them.

Section 69A Reassessment Invalid Without Proper Hearing

December 24, 2025 462 Views 0 comment Print

The issue was whether reassessment and appellate orders could stand when participation was ineffective and grounds remained undecided. The Tribunal ruled that justice required restoration of the case to the Assessing Officer.

Low Tax Effect Circular Can’t Shield Accommodation Entry Cases

December 24, 2025 948 Views 0 comment Print

The issue was whether CBDT monetary limits barred the revenue appeal. The Court held that organised tax evasion and accommodation entry cases are carved out exceptions, defeating the low tax effect argument.

IFSCA (Global In-House Centres) Regulations, 2025

December 24, 2025 648 Views 0 comment Print

The 2025 regulations overhaul how Global In-House Centres can be set up and operated in IFSCs, replacing the 2020 regime. They clarify eligibility, services, compliance, and regulatory oversight to strengthen IFSCs as global financial hubs.

GST Recovery Stayed Pending Rectification Application After Natural Justice Plea

December 24, 2025 918 Views 0 comment Print

The High Court held that further recovery should be halted where a rectification application against a GST order is pending and substantial tax has already been recovered. The adjudicating authority was directed to decide rectification within a fixed timeframe.

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