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🔎 Highlights - Adv. Search ❯
    August 8, 2025 Case Laws GST
    Assignment of Leasehold Rights in Industrial Plots Is Transfer of Property Benefits, Not Supply of Services Under GST Section 7(1)(a)
    August 8, 2025 Case Laws GST
    GST registration cancelled for non-filing returns; restoration possible after pending dues and compliance under Rule 22(4) proviso
    August 8, 2025 Case Laws GST
    Cancellation of GST Registration Set Aside for Lack of Natural Justice and Non-Application of Mind
    August 8, 2025 Case Laws GST
    Cancellation of GST Registration Under Section 29(2)(c) Valid; Restoration Allowed Under Rule 22(4) Proviso
    August 8, 2025 Case Laws GST
    Appeal dismissed: Central GST proceedings valid under Sections 6(2)(b), 67(1), and 73 of CGST Act
    August 8, 2025 Case Laws GST
    Service of show cause notices only via GST portal violates Section 169, denying fair hearing and voiding ex parte orders
    August 8, 2025 Case Laws GST
    Ex-parte GST penalty orders under Sections 47 and 125 set aside for lack of proper notice and hearing opportunity
    August 8, 2025 Case Laws GST
    Advance Ruling Void for Nondisclosure Under Section 104; Appeal Dismissed for Suppression of Facts
    August 8, 2025 Case Laws GST
    ITC Allowed on Inputs and Services for Concrete Tower Supporting Plant Machinery Under Section 17 CGST Act
    August 8, 2025 Case Laws GST
    Applicant building metro stations not a "Government Authority" under Para 2(zf) of Notification 12/2017-CT (Rate)
    August 8, 2025 Case Laws GST
    GST Exemption Applies Only When Cattle Feed Is Supplied Directly for Feeding Under Notification 2/2017
    August 8, 2025 Case Laws GST
    NSDC Training Partner Services Eligible for GST Exemption Under Notification No. 12/2017 Entry 69 and Section 2(31)
    August 8, 2025 Case Laws GST
    Artificial Turf Attracts 12% GST Alone, 18% GST When Supplied With Installation Under GST Rules
    August 8, 2025 Case Laws Income Tax
    Section 153C Notice Valid Only for Assessment Years Linked to Seized Evidence, Others Quashed
    August 8, 2025 Case Laws Income Tax
    Delay in Filing Income Tax Return Condoned Under Section 80IBA for Genuine Hardship and Meritorious Claims
    August 8, 2025 Case Laws Income Tax
    SPV Contribution for Mining Operations Qualifies as Deductible Business Expense Under Section 37(1)
    August 8, 2025 Case Laws Income Tax
    Penalty under Section 43 of Black Money Act set aside for disclosed foreign pension income and tax payment
    August 8, 2025 Case Laws Income Tax
    Transfer Pricing Rules Don't Apply to Shipping Income Under Section 115VP Tonnage Tax Scheme
    August 8, 2025 Case Laws Income Tax
    Compensation for Agreement Cancellation Counts as Cost of Improvement Under Section 48 for Capital Gains Calculation
    August 8, 2025 Case Laws Income Tax
    Reimbursements for seconded employees and UK branch expenses not taxable as Fees for Technical Services under ITAT ruling
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    Customs

    Valuation of Goods - expenditure incurred by the importer if not...

    Importer Expenses Excluded from Customs Valuation if Not Part of Foreign Buyer Transaction.

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    CustomsAugust 8, 2013Case LawsAT

    Valuation of Goods - expenditure incurred by the importer if not a consideration between the buyer situated abroad and the importer - not required to be included in the assessable value. - AT

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