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    July 28, 2026   Case LawsMoney Laundering
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
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    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
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    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
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    July 27, 2026   Case LawsIncome Tax
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    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case LawsCustoms
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.
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    July 28, 2026   Case Laws Money Laundering
    Inherently perverse bail orders may be cancelled without post-release misconduct where mandatory money-laundering bail conditions were ignored.
    July 28, 2026   Case Laws Service Tax
    Recovery from legal heirs fails where indirect-tax law provides no machinery to proceed against a deceased proprietor's estate.
    July 27, 2026   Case Laws GST
    Pre-trial detention in GST prosecutions requires demonstrated necessity; completed investigation and documentary evidence supported conditional bail.
    July 27, 2026   Case Laws GST
    Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.
    July 27, 2026   Case Laws GST
    Service of GST cancellation notices requires portal upload plus a prescribed personal mode to ensure fair hearing.
    July 27, 2026   Case Laws GST
    GST record-maintenance penalties remain independently valid despite late fees for delayed return filing, sustaining penalties for missing prescribed records.
    July 27, 2026   Case Laws Income Tax
    Reassessment notices issued to deceased assessees are void, and legal representative participation cannot cure the jurisdictional defect.
    July 27, 2026   Case Laws Income Tax
    Change of opinion barred reassessment beyond four years where exempt-income expenditure had already undergone scrutiny.
    July 27, 2026   Case Laws Income Tax
    Full and true disclosure bars reassessment beyond four years where reopening rests only on a changed view of disclosed facts.
    July 27, 2026   Case Laws Income Tax
    IMFL exclusion in the pre-amendment TCS entry placed beer sales outside tax collection and consequential default liability.
    July 27, 2026   Case Laws Income Tax
    Genuine political donations require more than banking records where surrounding evidence indicates an accommodation-entry arrangement.
    July 27, 2026   Case Laws Income Tax
    Retrospective trust registration benefit can cover prior years when appeals remain pending and charitable objects remain unchanged.
    July 27, 2026   Case Laws Income Tax
    Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proceedings.
    July 27, 2026   Case Laws Income Tax
    Genuine intra-family residential property purchases can qualify for section 54F deduction despite resulting tax benefits or later loss set-offs.
    July 27, 2026   Case Laws Income Tax
    Section 54F residential-house exemption can include pre-transfer land cost and survive procedural non-deposit when construction is timely completed.
    July 27, 2026   Case Laws Income Tax
    Capital gains exemptions restored on proven scheme deposits, while agricultural-land status and indexation require fresh tax computation.
    July 27, 2026   Case Laws Income Tax
    Arm's-length dependent-agent remuneration can preclude further profit attribution, while refund interest may fall under treaty interest provisions.
    July 27, 2026   Case Laws Income Tax
    Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting evidence.
    July 27, 2026   Case Laws Income Tax
    Presumptive taxation limits profit enhancement where past margins lack adverse material contradicting the taxpayer's declared income.
    July 27, 2026   Case Laws Customs
    Cost recovery charges depend on trade-volume benchmarks, with later-period waiver eligibility requiring verification under applicable law.

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      Home› Highlights › Central Excise › 2018 › February, 2018 › This
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      Central Excise

      Classification of Canvass and Tarpaulin - parts and accessories...

      Canvass and tarpaulin classified under heading 6306, not as motor vehicle parts under heading 8708.

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      Central ExciseFebruary 27, 2018Case LawsAT
      Classification of Canvass and Tarpaulin - parts and accessories of motor vehicle or not - these Tarpaulin would be correctly classifiable under heading 6306 and not as ‘parts or accessories of motor vehicles’ under heading 8708. - AT
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