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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
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
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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
    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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      Customs

      Gold mountings and findings being items as jewellery are outside...

      Gold Mountings Not Covered Under Notification No. 62/2004-C.E.; Board Circulars Declared Invalid, No Exemption Applies.

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      CustomsMarch 1, 2017Case LawsAT
      Gold mountings and findings being items as jewellery are outside the purview of N/N. 62/2004-C.E. and, hence, the Board’s Circulars No. 40/2004-Cus. and 13/2006-Cus. clarifying that the gold and silver mountings and findings are covered by the N/N. 62/2004-Cus. are contrary to the provisions of law and, hence, have no validity - No exemption - AT
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