Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
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Advance-ruling applications may cover ongoing import activities after removal of the requirement that the activity be merely proposed, provided the question is neither pending nor settled by a competent forum; rulings operate prospectively. Battery-specific die-cut insulating tape, imported in pre-cut profiles for direct incorporation into lithium-ion battery packs, is classified as other parts of electric accumulators under CTI 8507 90 90. Continuous self-adhesive plastic tape in rolls remains classified at import as plastic adhesive tape under CTI 3919 10 00, notwithstanding post-import cutting. Both products may receive concessional basic customs duty for battery-pack manufacture, subject to specified end use, prescribed conditions, and compliance with the IGCR Rules, 2022.
Advance-ruling applications may cover ongoing import activities after removal of the requirement that the activity be merely proposed, provided the question is neither pending nor settled by a competent forum; rulings operate prospectively. Battery-specific die-cut insulating tape, imported in pre-cut profiles for direct incorporation into lithium-ion battery packs, is classified as other parts of electric accumulators under CTI 8507 90 90. Continuous self-adhesive plastic tape in rolls remains classified at import as plastic adhesive tape under CTI 3919 10 00, notwithstanding post-import cutting. Both products may receive concessional basic customs duty for battery-pack manufacture, subject to specified end use, prescribed conditions, and compliance with the IGCR Rules, 2022.
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