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Indirect Tax Weekly Digest | 31 January 2023

31 January 2023

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:   

  • High Court of Rajasthan - Online games such as Rummy, Poker, etc. are games of skill rather than that of chance or betting/gambling;
  • High Court of Rajasthan - Failure of adhere to principles of natural justice by the adjudicating authority cannot be cured by affording the said opportunity by the appellate authority
  • Customs AAR – Admissibility of valuation of future imports using Transfer Pricing and Steering Concept as the Assessable Value.

We hope you find it useful and an interesting read.