Weekly Digest of Notifications & Circulars – Week Ending 26th October 2025
(Income Tax, GST, Central Excise, Custom Duty, DGFT, SEBI, MCA, IBBI, RBI) (Click the Link for Notification/ Circular as issued) […]
Misc, Weekly Digest
October 2025
Income Tax, Income Tax Notifications
Income tax Notification 154/2025 Dated 24/10/2025 -Government notified the India–Qatar DTAA and Protocol
CBDT has notified the Agreement and Protocol between Republic of India and State of Qatar for the avoidance of double
Income Tax, Income Tax Circulars
Income Tax CBDT Communication Dated 21/10/2025 – Guidance on Entertainment Sector expenses following C&AG Audit
The guidance relates to examining expenses in various segments of the entertainment sector, including television, radio, music, event management, films,
Income Tax, Judiciary
Income Tax, HC Delhi Judgement Dated 15/10/2025 – Rubber Stamp approval of 246 assessments struck down
Case of PCIT vs Ashutosh Developers Pvt Ltd, HC Delhi Judgement Dated 15th October 2025. The ITAT had found that the Additional CIT
Income Tax, Judiciary
Income Tax, HC Delhi Judgement Dated 09/10/2025 – AMP expenditure not an International Transaction
Case of PCIT vs Casio India Company Pvt Ltd, HC Delhi Judgement Dated 9th October 2025. The HC agreed with the Tribunal that
GST, GST Notifications
GST Notification 18/2025 Dated 24/10/2025 – Amendment in definition of ‘Nominated Agency’
The Notifications amends existing notifications i.e. CGST 26/2018 (Rate), IGST 27/2018 (Rate), UTGST 26/2018 (Rate), related to GST exemptions or
AAR Ruling, GST
GST AAAR Gujarat Ruling Dated 22/09/2025 – Upholds ITC eligibility for Power Line Capital Goods installed Outside Factory
Case of AC CGST & CE vs Elixir Industries, AAAR Gujarat Ruling Dated 22nd September 2025. AAAR held that Input Tax Credit
AAR Ruling, GST
GST AAAR Gujarat Ruling Dated 22/09/2025 – GST ITC denied on expenses for company Share Buyback
Case of Gujarat Narmada Valley Fertilizers & Chemicals Ltd, AAAR Gujarat Ruling Dated 22nd September 2025. AAAR held that Input Tax Credit
AAR Ruling, GST
GST AAR Tail Nadu Ruling Dated 25/09/2025 – Tapioca Flour classifiable under HSN 23031000
Case of Perumal Vasudevan, AAR Tamil Nadu Ruling Dated 8th October 2025. AAR emphasized that the origin of the product as a
AAR Ruling, GST
GST AAR Tamil Nadu Ruling Dated 25/09/2025 – Mens Cotton Pyjama Sets classified under HSN 620721, 5% GST applicable for Packs Under Rs 1000/-
Case of Link Up Textiles Private Limited, AAR Tamil Nadu Ruling Dated 8th October 2025. AAR ruled that Men’s Pyjama Sets consisting