Indirect Tax Digest | 10 October 2025

Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

  • Authority for Advance Ruling - ITC is not eligible on expenditure incurred for buyback of shares

  • Delhi High Court - Inspection of seized CPU of Advocate is permitted only under strict supervision and guidelines

  • Madras High Court - Merely uploading an order on the GST portal would not amount to communication thereof for calculating limitation period to file an appeal

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