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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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    Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
    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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    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
    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
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    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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      Customs

      Valuation - leftover ATF available in the fuel tank of aircraft...

      Residual Aviation Fuel Valuation Excludes Freight; Rule 10(2) Inapplicable Per Customs Case Law.

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      CustomsSeptember 18, 2017Case LawsAT
      Valuation - leftover ATF available in the fuel tank of aircraft - there is no freight element involved and hence, there is no application for Rule 10 (2).
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