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    October 16, 2026   Case Laws GST
    Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
    October 16, 2026   Case Laws GST
    GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
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    October 16, 2026   Case Laws GST
    Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
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    Road restoration charges are taxable services, leaving commercial recipients liable under reverse charge without exemption or refund.
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    October 16, 2026   Case Laws Income Tax
    TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
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    October 16, 2026   Case Laws Income Tax
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October 16, 2026   Case Laws GST
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are not passed on.
October 16, 2026   Case Laws GST
GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
October 16, 2026   Case Laws GST
Mandatory GST appeal pre-deposit raises conflict with IBC liquidation priorities when estate funds finance a statutory appeal.
October 16, 2026   Case Laws GST
Omitted refund rule cannot sustain pending export refund proceedings without an express saving provision after its omission.
October 16, 2026   Case Laws GST
Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
October 16, 2026   Case Laws GST
Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
October 16, 2026   Case Laws GST
Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business recipient.
October 16, 2026   Case Laws GST
Road restoration charges are taxable services, leaving commercial recipients liable under reverse charge without exemption or refund.
October 16, 2026   Case Laws GST
Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
October 16, 2026   Case Laws GST
Road restoration charges for business pipeline work attract reverse-charge GST, while portal-authenticated proceedings remain procedurally valid.
October 16, 2026   Case Laws Income Tax
Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
October 16, 2026   Case Laws Income Tax
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessment retention.
October 16, 2026   Case Laws Income Tax
Penalty proceedings must remain suspended while an assessment appeal is pending before the Appellate Tribunal.
October 16, 2026   Case Laws Income Tax
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other sources.
October 16, 2026   Case Laws Income Tax
Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
October 16, 2026   Case Laws Income Tax
TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
October 16, 2026   Case Laws Income Tax
Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
October 16, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while indirect forex gains fail export deduction.
October 16, 2026   Case Laws Income Tax
Allotment-based property rights determine capital-gains holding periods and agreement-date stamp valuation for residential flat acquisitions

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Home › Highlights › Customs › 2022 › January, 2022 › This
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Valuation of imported goods - loading of 10.5% to the assessable...

Court Remands Case on 10.5% Loading in Goods Valuation Due to Unverified Related Supplier Data.

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Customs January 11, 2022 Case Laws AT
Valuation of imported goods - loading of 10.5% to the assessable value - they had furnished the value of goods imported from the related supplier as also the value of those from unrelated suppliers and, for each year between 2012-13 and 2015-16, ranged from 44.42% to 45.07% despite which the first appellate authority has, by referring to ₹ 9.80 crores of import from related suppliers, held those to be 87.5% of the procurement. - The decision of the first appellate authority has been based on foundations which remain unverifiable and is of indeterminate origin. - Matter restored back. - AT
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Acts Income Tax
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