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October 5, 2026   Notifications Income Tax
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory compliance.
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Import permits for non-insecticidal pesticide use now require Form IA applications, verified supporting records, and compliance with revised rules.
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Reassessment limitation excludes reply time but preserves a finite statutory period for completing the pre-notice process.
October 5, 2026   Notes Income Tax
Reassessment approvals and limitation require separate statutory tests, with book-entry evidence independently supporting extended reopening periods.
October 5, 2026   Notes Income Tax
Section 87A rebate may cover eligible short-term capital-gains tax under the earlier new-regime statutory framework.
October 5, 2026   Notes Income Tax
Make-available requirement limits treaty taxation of management and support fees unless recipients gain independently usable technical capability.
October 5, 2026   Notes Money Laundering
Pre-cognizance hearings under BNSS are mandatory for PMLA complaints when the cognizance stage is governed by BNSS.
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Fiscal transparency requires partner-specific treaty analysis for UK partnership income, preventing automatic FTS treatment of legal services.
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Input tax credit conditions require actual tax payment, but supplier default alone cannot justify mechanical credit reversal.
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Input tax credit conditions survive constitutional challenge, while retrospective supplier-cancellation demands require specific fraud findings and supporting facts.
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GST registration restoration for return non-filing requires pending returns and statutory dues, allowing business operations to resume conditionally.
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October 5, 2026   Case Laws GST
Recurring-issue exception to GST appeal thresholds requires genuine wider implications; absent proof, the departmental appeal is not maintainable.
October 5, 2026   Case Laws Income Tax
Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment year.
October 5, 2026   Case Laws Income Tax
Limitation for Section 153C notices is measured from the assessment year in which satisfaction is recorded, excluding stale assessment years.
October 5, 2026   Case Laws Income Tax
Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.
October 5, 2026   Case Laws Income Tax
Revised Form-3 payment deadlines cannot require impossible compliance, preserving settlement closure after prompt payment under Vivad se Vishwas.

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Home › Highlights › Central Excise › 2017 › February, 2017 › This
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Central Excise

Classification of Katha - classified as Indian Katha under...

Katha Classified Under Tariff Item No. 14049050 as 'Indian Katha' Instead of Katha Substitute for Relevant Period.

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Central Excise February 18, 2017 Case Laws AT
Classification of Katha - classified as Indian Katha under Tariff item No. 14049050 or as Katha substitute under Tariff item No. 32019090 - during the relevant period it was to be classified under 14049050 as ‘Indian Katha' - AT
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