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    July 31, 2026   Case Laws Central Excise
    Nicotine Sulphate classification as a vegetable alkaloid defeated reclassification, extended limitation, and unsupported related-party valuation claims.
    July 31, 2026   Case Laws Indian Laws
    Payee or holder status governs cheque-dishonour complaints; proceedings by an unauthorised deceased payee's heir were quashed.
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    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    July 30, 2026   Circulars SEBI
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    July 30, 2026   Case Laws GST
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    July 30, 2026   Case Laws GST
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    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
    Real net winnings govern online gaming taxability, preventing gross wallet credits from being treated as taxable income.
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    July 30, 2026   Case Laws Income Tax
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    July 30, 2026   Case Laws Income Tax
    Marketing expenditure substantiation may justify limited disallowance, but does not alone establish income misreporting for penalty purposes.

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      Home› Highlights › Customs › 2017 › March, 2017 › This
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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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