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    August 8, 2026   Circulars Customs
    Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.
    August 8, 2026   Circulars Customs
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    GST self-assessment scrutiny must precede demand proceedings alleging undervaluation of bank guarantees and suppressed taxable value.
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    August 8, 2026   Case Laws Income Tax
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    August 8, 2026   Case Laws Income Tax
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    August 8, 2026   Case Laws Income Tax
    Charitable trust exemption survives section 13 violations except to the extent income benefits specified persons or trustees.
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    Balance-sheet reclassifications do not create taxable income without a profit-and-loss debit, deduction claim, or established charging basis.
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    August 8, 2026   Case Laws Income Tax
    Permanent establishment requirements were unmet, so offshore supply and repair receipts remained outside Indian taxation under the treaty.

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      Customs

      Te goods exported by the Appellant declaring Alloy Steel Forging...

      Appellant's Exported Goods Classified Under Tariff Item No. 732615 for Further Processing in Drawback Schedule.

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      CustomsNovember 10, 2015Case LawsAT
      Te goods exported by the Appellant declaring Alloy Steel Forging (Machined) for use of rings of Bearing and Gear Blank in their shipping bills, require further operation and such goods when not fit for being ready to use, would appropriately classifiable under tariff item No.732615 of Drawback Schedule - AT
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