Indirect Tax Digest | 01 Aug 2025

Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

  • Authority for Advance Ruling, Gujarat - Input tax credit on goods and services used for construction of immovable property is not available
  • Punjab and Haryana High Court - Sets aside the unlawful overnight custody of detenue during detention at Zonal Office
  • CESTAT, New Delhi - Statements and documents arising from an Income tax investigation is not admissible as evidence in Central Excise proceedings

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