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    August 4, 2026   Case Laws Income Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
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    Competent authority approval after three years is jurisdictional; reassessment based on invalid sanction is void from inception.
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    August 4, 2026   Case Laws Customs
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    August 4, 2026   Case Laws Customs
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    August 4, 2026   Case Laws FEMA
    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
    August 4, 2026   Case Laws FEMA
    FEMA compliance turns on valid approval, substantive escrow arrangements, officer due diligence, and residential status for repatriation duties.
    August 4, 2026   Case Laws Service Tax
    Examination-related service exemption covers integral services provided to schools, defeating tax demand, extended limitation and penalties.
    August 4, 2026   Case Laws Service Tax
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
    August 4, 2026   Case Laws Indian Laws
    Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.
    August 3, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
    August 3, 2026   Notifications Customs
    Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
    August 3, 2026   Notifications Customs
    Anti-dumping duty on untreated fumed silica imports from China PR remains effective until February 2027, subject to earlier change.
    August 3, 2026   Circulars Customs
    Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.

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      Home› Highlights › Customs › 2019 › January, 2019 › This
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      Customs

      Imposition of ADD - Alpha Dane Salt - Advance License scheme -...

      Court Upholds Anti-Dumping Duty; Bond/LUT Covers Importation; Extended Limitation Period Applied.

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      CustomsJanuary 12, 2019Case LawsAT
      Imposition of ADD - Alpha Dane Salt - Advance License scheme - The contention of the appellant is not acceptable that the Bond/ LUT executed by them do not cover the anti dumping duty leviable on the imported material at the time of importation/ clearance of the imported material - Demand confirmed, invoking extended period of limitation.
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