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    August 10, 2026   Case Laws Income Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
    August 10, 2026   Case Laws Income Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
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    August 10, 2026   Case Laws Companies Law
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    August 10, 2026   Case Laws Money Laundering
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    August 10, 2026   Case Laws Service Tax
    Composite high seas sale consideration includes letter of credit costs and cannot be split into taxable banking services.
    August 10, 2026   Case Laws Indian Laws
    Personal liability for trust cheque dishonour requires proof of enforceable debt; rebutted presumptions support acquittal.
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    Net Owned Fund compliance remained mandatory despite a pending amalgamation proposal, sustaining cancellation of NBFC registration.
    August 8, 2026   Circulars Customs
    Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.

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      Customs

      although the benefit of exemption Notification was not claimed...

      Import Exemption Initially Overlooked, Later Rightfully Claimed; Refund Rights Intact Despite No Appeal on Bill of Entry.

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      CustomsMarch 15, 2017Case LawsAT
      although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied - non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. - AT
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