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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.
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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
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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 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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      Customs

      Valuation - inclusion of demurrage charges - import of crude oil...

      Demurrage Charges Post-Arrival at Indian Ports Excluded from Customs Valuation Transaction Value.

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      CustomsMay 8, 2018Case LawsAT
      Valuation - inclusion of demurrage charges - import of crude oil - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such charges, therefore, cannot form part of the transaction value - AT
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