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    July 3, 2026   Case LawsGST
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    July 3, 2026   Case LawsGST
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    July 3, 2026   Case LawsGST
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    July 3, 2026   Case LawsGST
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    July 3, 2026   Case LawsGST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case LawsIncome Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
    July 3, 2026   Case LawsIncome Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case LawsIncome Tax
    Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
    July 3, 2026   Case LawsIncome Tax
    Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
    July 3, 2026   Case LawsIncome Tax
    Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
    July 3, 2026   Case LawsIncome Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case LawsIncome Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
    July 3, 2026   Case LawsIncome Tax
    Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
    July 3, 2026   Case LawsIncome Tax
    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
    July 3, 2026   Case LawsIncome Tax
    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
    July 3, 2026   Case LawsCustoms
    Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
    July 3, 2026   Case LawsCustoms
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case LawsCustoms
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case LawsCustoms
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case LawsCustoms
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
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    July 3, 2026   Case Laws GST
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    July 3, 2026   Case Laws GST
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    July 3, 2026   Case Laws GST
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    July 3, 2026   Case Laws GST
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    July 3, 2026   Case Laws GST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
    July 3, 2026   Case Laws Income Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case Laws Income Tax
    Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
    July 3, 2026   Case Laws Income Tax
    Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
    July 3, 2026   Case Laws Income Tax
    Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
    July 3, 2026   Case Laws Income Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case Laws Income Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
    July 3, 2026   Case Laws Income Tax
    Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
    July 3, 2026   Case Laws Income Tax
    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
    July 3, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed.
    July 3, 2026   Case Laws Customs
    Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
    July 3, 2026   Case Laws Customs
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case Laws Customs
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case Laws Customs
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case Laws Customs
    EPS-ECU parts classified as steering system components where no independent electrical function exists.

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      Home› Highlights › Customs › 2018 › June, 2018 › This
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      Customs

      Anti-dumping duty imposed on imports of "Hydrogen Peroxide"...

      India Imposes Anti-Dumping Duty on Hydrogen Peroxide from Bangladesh, Taiwan, Korea, Indonesia, Pakistan, and Thailand. Amends 2017 Rule.

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      CustomsJune 2, 2018Notifications
      Anti-dumping duty imposed on imports of "Hydrogen Peroxide" originating in or exported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand by amending the notification No. 28/2017-Customs (ADD) dated 14th June, 2017
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