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    July 25, 2026   Notifications Money Laundering
    Special Court allocation for money-laundering trials in Gujarat now specifies CBI-linked cases and designated southern district jurisdictions.
    July 25, 2026   Notifications Income Tax
    Specified welfare-board income receives conditional tax exemption where activities remain non-commercial and prescribed return-filing requirements are met.
    July 25, 2026   Notifications Income Tax
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    July 25, 2026   Circulars Customs
    Central Public Information Officer designations are revised, with appeals assigned to the designated Customs appellate officer under RTI procedures.
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    July 25, 2026   Case Laws GST
    Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pendency exclusion.
    July 25, 2026   Case Laws GST
    Separate tax-period assessment is mandatory under Section 74; composite GST adjudication was quashed and fresh proceedings directed.
    July 25, 2026   Case Laws Income Tax
    Faceless assessment hearing rights require effective video-conference access before finalising additions, with procedural compliance under scrutiny.
    July 25, 2026   Case Laws Income Tax
    Reassessment for unexplained property investment remains valid despite wealth-tax disclosure when income-tax source disclosures are incomplete.
    July 25, 2026   Case Laws Income Tax
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    July 25, 2026   Case Laws Income Tax
    Depreciation on opening written-down value remains available where prior allowance and asset-block treatment continue without change in facts.
    July 25, 2026   Case Laws Income Tax
    Reasonable cause for delayed tax audit reporting can prevent penalty where the lapse is technical and non-wilful.
    July 25, 2026   Case Laws Income Tax
    Permissive developer possession under a joint development agreement does not trigger capital gains transfer when ownership remains with landowners.
    July 25, 2026   Case Laws Income Tax
    Reassessment after four years survives where waived partner capital deduction lacked full disclosure; taxability requires reasoned determination.
    July 25, 2026   Case Laws Income Tax
    Fresh share allotment is not receipt of pre-existing property, limiting deemed-income taxation for inadequate consideration.
    July 25, 2026   Case Laws Income Tax
    Hedging forward exchange gains linked to capital investments must be assessed as capital gains, not residual income.
    July 25, 2026   Case Laws Income Tax
    Genuine share-trading losses require independent contrary evidence; unexplained-credit and unexplained-investment provisions cannot apply without their statutory conditions.
    July 25, 2026   Case Laws Income Tax
    Notional rental income based on a superseded agreement was deleted where later contractual records substantiated declared rent.
    July 25, 2026   Case Laws Income Tax
    Enhanced compensation interest: territorial High Court jurisdiction informs income-from-other-sources treatment for compulsorily acquired agricultural land.

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

      Levy of Tea Cess - export of tea under bond under Rule 19 -...

      Exporters of tea under bond not required to pay Tea Cess u/s 25 of the Tea Act, 1953.

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      Central ExciseNovember 28, 2018Case LawsAT
      Levy of Tea Cess - export of tea under bond under Rule 19 - whether the appellants on export of tea are required to discharge Tea Cess which is otherwise leviable under Section 25 of the Tea Act, 1953? - Held no
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