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    August 1, 2026   Case Laws Income Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
    August 1, 2026   Case Laws Income Tax
    Fixed place permanent establishment dispute remained undecided as the Special Leave Petition failed for unexplained filing delay.
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    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
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    August 1, 2026   Case Laws Income Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
    August 1, 2026   Case Laws Companies Law
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    August 1, 2026   Case Laws IBC
    Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.

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      Customs

      Valuation of Imported goods - Inclusion of royalty in assessable...

      Royalty Included in Import Valuation; Importer Not Responsible for Proving Declared Value Isn't Transaction Value u/s 14.

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      CustomsNovember 30, 2015Case LawsAT
      Valuation of Imported goods - Inclusion of royalty in assessable value of goods - because there are no such identical goods, the onus does not shift to the importer to prove that the declared value is not the transaction value u/s 14 - AT
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