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    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
    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
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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
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    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
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    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
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    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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      Customs

      Levy of customs duty on goods cleared from SEZ to DTA and...

      16% Customs Duty on SEZ to DTA Transfers Cannot Be Retroactively Applied from June 2009; Deemed Illegal.

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      CustomsNovember 30, 2015Case LawsHC
      Levy of customs duty on goods cleared from SEZ to DTA and non-processing area of the SEZ - Custom duty at the rate of 16% advalorem levied by Notification dated 27.2.2010 could not be imposed retrospectively w.e.f. 26.6.2009 and, therefore, retrospective amendment is illegal and arbitrary and deserves to be set aside. - HC
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