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    July 3, 2026   Case Laws Income Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case Laws Income Tax
    Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Income Tax
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    July 3, 2026   Case Laws Customs
    Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
    July 3, 2026   Case Laws Customs
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case Laws Customs
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case Laws Customs
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case Laws Customs
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case Laws Customs
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case Laws Customs
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case Laws IBC
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    July 3, 2026   Case Laws IBC
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    July 3, 2026   Case Laws IBC
    Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.

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      Home› Highlights › Customs › 2013 › October, 2013 › This
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      Customs

      Anti dumping duty - Import of injection moulding machines -...

      Anti-Dumping Duty Dispute: Two Injection Moulding Machines Counted as Three, Penalties u/ss 114A & 114AA Reviewed.

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      CustomsOctober 28, 2013Case LawsAT
      Anti dumping duty - Import of injection moulding machines - Import of 2 injection moulding machines treated as import of 3 injection moulding machines - Penalty u/s 114A and 114AA - matter remanded back with observations - AT
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