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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 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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      Customs

      Valuation - import of light melting steel scrap turning -...

      Court Rules Against Using Unauthorized Engineer's Opinion for Steel Scrap Valuation Increase.

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      CustomsMay 10, 2018Case LawsAT
      Valuation - import of light melting steel scrap turning - enhancement of value - original authority simply adopted the opinion suggested by the said chartered engineer who did not have authority as empanelled chartered engineer relating to metals - he opinion of the chartered engineer, who is not a metallurgical engineer, should not be relied upon and value can not be enhanced. -AT
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