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October 6, 2026   Case Laws Income Tax
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the request.
October 6, 2026   Case Laws Income Tax
Upper turnover filters in software transfer pricing comparability were upheld, defeating the Revenue's challenge to selected comparable companies.
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Omission without a saving clause removes the basis for penalties tied to Form 3CEB reporting of specified domestic transactions.
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Mandatory draft assessment orders protect non-resident eligible assessees from jurisdictionally defective reassessments involving prejudicial variations.
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Extended limitation for wrongly exempted special additional duty sustained, while related interest and penalty were set aside.
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Cross-segment derivatives manipulation triggered market-access restraints and preservation of alleged wrongful gains through interim directions pending investigation.
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October 5, 2026   Circulars FEMA
Non-resident deposit reporting shifts to CIMS Sankalan, requiring monthly NRD-CSR submissions through approved digital reporting channels.
October 5, 2026   Circulars FEMA
Board-approved internal guidelines for Form A2 outward remittances may now be approved by delegated Board or management committees.
October 5, 2026   Notes Income Tax
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.

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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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