![Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109847-cognizant-site-image-1.webp "Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]")
Art 26(3) of India-US DTAA Protects IPLC Payments from TDS Burden: Madras HC Favours Cognizant [Read Order]
The Madras High Court in a recent case, has applied Article 26(3) of the India–US Double Taxation Avoidance Agreement (DTAA) to hold that ...
![Consumer Affairs Ministry Notifies Legal Metrology (Packaged Commodities) Second Amendment Rules, 2025 [Read Notification]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109900-consumer-affairs-ministry-notifies-legal-metrology-packaged-commodities-second-amendment-rules-taxscan.webp "Consumer Affairs Ministry Notifies Legal Metrology (Packaged Commodities) Second Amendment Rules, 2025 [Read Notification]")
![Preity Good News!’ ITAT Quashes ₹10.84 Cr Income Tax Addition against Bollywood Actress Preity Zinta [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109886-d6e09dab-5caa-41e2-8a12-3633fad29303.webp "Preity Good News!’ ITAT Quashes ₹10.84 Cr Income Tax Addition against Bollywood Actress Preity Zinta [Read Order]")
![Supreme Court rejects Split view of Manufacturing Process Leading to One Final Product, upholds Excise Duty Demand on Cotton Processor [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109883-excise-duty-demand-cotton-processor-taxscan.webp "Supreme Court rejects Split view of Manufacturing Process Leading to One Final Product, upholds Excise Duty Demand on Cotton Processor [Read Order]")
![STPI Unit Losses Form Part of Total Income: Madras HC allows Set-Off u/s 10A/10B of IT Act against other Profits [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109845-stpi-total-income-madras-hc-it-act-profits-taxscan.webp "STPI Unit Losses Form Part of Total Income: Madras HC allows Set-Off u/s 10A/10B of IT Act against other Profits [Read Order]")
![₹849 Crore Remittance Allegations Fail: ICAI Finds No Lapse by CAs in Form 15CB Issuance [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109802-icai-ca-taxscan.webp "₹849 Crore Remittance Allegations Fail: ICAI Finds No Lapse by CAs in Form 15CB Issuance [Read Order]")
Diagnostic Kits Imported Not Eligible for BCD Exemption Due to Erroneous Classification: CAAR [Read Circular]
The New Delhi Bench of Customs Authority for Advance Ruling (CAAR) had determined that imported Diagnostic kits were not eligible for Basic Customs Duty (BCD) exemption based on an erroneous tariff...
![Diagnostic Kits Imported Not Eligible for BCD Exemption Due to Erroneous Classification: CAAR [Read Circular]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109855-diagnostic-kits-imported-not-eligible-bcd-exemption-taxscan.webp "Diagnostic Kits Imported Not Eligible for BCD Exemption Due to Erroneous Classification: CAAR [Read Circular]")
Customs Rolls out Stuffing Message across India: Custodians can now File Export Cargo Details through ICEGATE [Read Circular]
The Customs Department has issued a public notice announcing the nationwide implementation of the Stuffing (SF) Message under the Sea Cargo Manifest and TranshipmentRegulations, 2018 (SCMTR),...
![Customs Rolls out Stuffing Message across India: Custodians can now File Export Cargo Details through ICEGATE [Read Circular]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109858-icegate-taxscan.jfif "Customs Rolls out Stuffing Message across India: Custodians can now File Export Cargo Details through ICEGATE [Read Circular]")
ADD Levy Determined on Ex‑Bond Date, Not Import Date: CAAR Rules Aluminium Frames Imported Pre-Notification Still Attract Duty on Clearance
The Customs Authority for Advance Rulings (CAAR), Mumbai, has held that anti‑dumping duty (ADD) liability on warehoused goods crystallises at the time of ex‑bond clearance for home consumption, not...
No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has set aside the confiscation of a consignment of betel nuts and the penalties imposed under Section...
![No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109767-betel-nuts-smuggling-taxscan.jfif "No Independent Evidence of Betel Nuts Smuggling: CESTAT Rules ARDF Report Unreliable; Sets Aside Confiscation and Customs Penalties [Read Order]")
Delhi HC Pulls Up GST Authority For Fixing Hearing Only To Upload Order, Terms Practice "Inexplicable" [Read Order]
In the recent ruling, the Delhi High Court criticized the Goods and Service Tax (GST) Authorities for an inexplicable practice of issuing personal hearing notices for the purpose of uploading the...
![Delhi HC Pulls Up GST Authority For Fixing Hearing Only To Upload Order, Terms Practice Inexplicable [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109826-delhi-hc-pulls-up-gst-authority-fixing-hearing-order-terms-practice-inexplicable-taxscan.webp "Delhi HC Pulls Up GST Authority For Fixing Hearing Only To Upload Order, Terms Practice Inexplicable [Read Order]")