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    August 6, 2026   Case Laws Income Tax
    Depreciation option claims with full disclosure and bona fide revision do not establish inaccurate income particulars for penalty.
    August 6, 2026   Case Laws Income Tax
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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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