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The government has extended the existing anti-dumping duty on specified polymer imports. The levy will continue during the ongoing sunset review to avoid a duty lapse.
The amended regulations mandate electronic filing of liquidation forms on the Board’s platform. Compliance must follow timelines notified for each form.
The Tribunal held that mere possession of cash during seizure does not establish ownership for section 69A. Where the source is explained and ownership lies elsewhere, addition in the carrier’s hands is unsustainable.
ITAT Mumbai held that section 70 of the Income Tax Act allows first setting off the short term capital loss against the non STT gains taxable at thirty percent, and then applying the balance against the STT gains taxable at fifteen percent. Accordingly, appeal stands allowed.
The government has classified key customs and GST platforms as protected systems under Section 70 of the IT Act. This move enhances cybersecurity safeguards and legally restricts access to authorised users only. It aims to secure sensitive tax and trade data from unauthorised intrusion.
The regulator expanded the IIBX framework to permit eligible SEZ jewellery exporters and Advance Authorisation holders to import gold and silver. The move lowers entry barriers while maintaining defined compliance safeguards.
The exchange extended the single filing system to cover financial results under Regulation 33 from January 3, 2026. Listed entities must now avoid duplicate filings across exchanges.
Karnataka High Court held that custodial interrogation in the matter of fraudulent availment and passing of fake Input Tax Credit is not warranted by the statue and hence anticipatory bail application allowed with some conditions.
The Tribunal held that reassessment under section 147 fails when seized search material exists. The correct and exclusive route is section 153C, making the reopening jurisdictionally invalid.
