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    August 1, 2026   Case Laws GST
    Blocked input tax credit applies to GST on industrial-land lease premiums used to construct a taxpayer's factory building.
    August 1, 2026   Case Laws Income Tax
    Passenger carriage under presumptive shipping taxation includes round cruises despite ancillary on-board hospitality and entertainment services.
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    August 1, 2026   Case Laws Income Tax
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    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
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    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
    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
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    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
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    August 1, 2026   Case Laws IBC
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      Home› Highlights › Customs › 2016 › November, 2016 › This
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      Customs

      Levy of SAD - DEPB Scheme - whether the goods imported by...

      Goods Imported Under Notification No. 34/97-Cus Cannot Avoid SAD Without DEPB Passbook Debit, Rules Court.

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      CustomsNovember 26, 2016Case LawsAT
      Levy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of special additional duty of customs under Notification No. 34/98-Cus. dated 13.06.98 without debiting the same to the DEPB Pass book - Held No - AT
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