Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Raw sugar classified under Exim Code 170114 may be imported freely within a duty-free Tariff Rate Quota of 10 lakh MT up to 31 October 2026. Advance Authorisations issued under SION E52 receive a one-time option to convert to the TRQ Scheme for raw sugar actually imported before the notification date, including refined sugar produced or to be produced from that imported raw sugar. Conversion requires payment of GST exempted on import, domestic sale of the resulting refined sugar by 31 October 2026, and compliance with further prescribed conditions. DGFT will issue the administrative procedure for the TRQ and conversion process.
Raw sugar classified under Exim Code 170114 may be imported freely within a duty-free Tariff Rate Quota of 10 lakh MT up to 31 October 2026. Advance Authorisations issued under SION E52 receive a one-time option to convert to the TRQ Scheme for raw sugar actually imported before the notification date, including refined sugar produced or to be produced from that imported raw sugar. Conversion requires payment of GST exempted on import, domestic sale of the resulting refined sugar by 31 October 2026, and compliance with further prescribed conditions. DGFT will issue the administrative procedure for the TRQ and conversion process.
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