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    September 12, 2026   Case Laws Income Tax
    Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
    September 12, 2026   Case Laws Income Tax
    Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
    September 12, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
    September 12, 2026   Case Laws Income Tax
    Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
    September 12, 2026   Case Laws Income Tax
    Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims unde...
    September 12, 2026   Case Laws Income Tax
    TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
    September 12, 2026   Case Laws Income Tax
    Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty perio...
    September 12, 2026   Case Laws Customs
    Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
    September 12, 2026   Case Laws Customs
    CIF Transaction Value Requires Cogent Evidence Before Customs Can Add Freight, Insurance, or Sustain Undervaluation Penalties
    September 12, 2026   Case Laws IBC
    Forensic audit evidence can sustain insolvency contribution liability where documentary records establish fraudulent loan round-tripping.
    September 12, 2026   Case Laws IBC
    Prospective liquidation amendments cannot govern an earlier going-concern sale process; consequential reliefs require fresh legal consideration.
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    Section 12A settlement may justify CIRP extension and prevent arbitrary liquidation where a viable repayment process continues.
    September 12, 2026   Case Laws FEMA
    Natural justice safeguards failed where director ignored repeated notices in export-proceeds adjudication, though penalty was reduced to pre-deposit.
    September 12, 2026   Case Laws Money Laundering
    Service of relied-upon documents and meaningful inspection can satisfy natural justice in provisional attachment proceedings despite later objections.
    September 11, 2026   Case Laws Income Tax
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    September 11, 2026   Notifications Income Tax
    Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
    September 11, 2026   Circulars GST - States
    Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
    September 11, 2026   Circulars GST - States
    Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.
    September 11, 2026   Circulars GST - States
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    September 11, 2026   Circulars Customs
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September 12, 2026   Case Laws Income Tax
Diversion of income by overriding title excluded collaborator's flat-sale share, while documented land cost could not be disallowed.
September 12, 2026   Case Laws Income Tax
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained-credit addition.
September 12, 2026   Case Laws Income Tax
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal operating costs.
September 12, 2026   Case Laws Income Tax
Business use of land supports interest deduction where no direct nexus links borrowings to acquisition or construction.
September 12, 2026   Case Laws Income Tax
Revised returns correcting disclosed F&O loss classification require reassessment of consequential business-loss set-off and carry-forward claims under law.
September 12, 2026   Case Laws Income Tax
TDS credit transfer for clubbed income requires prescribed declaration and deductor reporting before credit moves to another taxpayer.
September 12, 2026   Case Laws Income Tax
Continuing default penalty ends when voluntary charitable-trust return filing becomes legally impossible, requiring recomputation of the penalty period.
September 12, 2026   Case Laws Customs
Indian Currency Confiscation Requires Departmental Proof of a Direct Nexus to Identified Smuggled Goods and Knowing Dealings
September 12, 2026   Case Laws Customs
CIF Transaction Value Requires Cogent Evidence Before Customs Can Add Freight, Insurance, or Sustain Undervaluation Penalties
September 12, 2026   Case Laws IBC
Forensic audit evidence can sustain insolvency contribution liability where documentary records establish fraudulent loan round-tripping.
September 12, 2026   Case Laws IBC
Prospective liquidation amendments cannot govern an earlier going-concern sale process; consequential reliefs require fresh legal consideration.
September 12, 2026   Case Laws IBC
Section 12A settlement may justify CIRP extension and prevent arbitrary liquidation where a viable repayment process continues.
September 12, 2026   Case Laws FEMA
Natural justice safeguards failed where director ignored repeated notices in export-proceeds adjudication, though penalty was reduced to pre-deposit.
September 12, 2026   Case Laws Money Laundering
Service of relied-upon documents and meaningful inspection can satisfy natural justice in provisional attachment proceedings despite later objections.
September 11, 2026   Case Laws Income Tax
Retrospective validating legislation cannot bypass mandatory faceless reassessment allocation; jurisdictional officer-issued notices were invalidated for non-compliance.
September 11, 2026   Notifications Income Tax
Income-tax payer information sharing authorised to identify eligible beneficiaries under Andhra Pradesh welfare schemes.
September 11, 2026   Circulars GST - States
Jurisdiction mapping transition requires existing officers to retain pre-assigned GST functions until Boweb Portal roles are updated.
September 11, 2026   Circulars GST - States
Territorial jurisdiction of GST proper officers aligns with corresponding VAT officer assignments, replacing the previous jurisdictional framework.
September 11, 2026   Circulars GST - States
GST jurisdiction after taxpayer migration preserves valid prior actions while transferring all subsequent proceedings to the current officer.
September 11, 2026   Circulars Customs
EPR registration certificates for plastic packaging imports remain valid for customs clearance without renewal despite stated one-year validity.

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Home › Highlights › Central Excise › 2013 › November, 2013 › This
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Central Excise

100% EOU - Clearance of goods from Domestic Tariff Area – A...

EOU Cleared Goods from DTA Without Authorization; Penalty Waived u/s 11AC for Duty Component.

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Central Excise November 12, 2013 Case Laws AT
100% EOU - Clearance of goods from Domestic Tariff Area – Authorization not taken or even applied – The petitioner was entitled to clear goods for sale to the DTA, though prospectively - Thus relief granted to the extent of penalty of an equivalent amount as the duty component, imposed u/s 11AC - AT
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