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    July 11, 2026   NotificationsSEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   CircularsSEBI
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    July 11, 2026   CircularsCustoms
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    July 11, 2026   CircularsIncome Tax
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    July 11, 2026   Case LawsGST
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    July 11, 2026   Case LawsGST
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    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case LawsGST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case LawsGST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case LawsGST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
    July 11, 2026   Case LawsIncome Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
    July 11, 2026   Case LawsIncome Tax
    Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
    July 11, 2026   Case LawsIncome Tax
    Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
    July 11, 2026   Case LawsIncome Tax
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    July 11, 2026   Case LawsIncome Tax
    Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
    July 11, 2026   Case LawsIncome Tax
    Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
    July 11, 2026   Case LawsIncome Tax
    Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.
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    July 11, 2026   Notifications SEBI
    Foreign venture capital investor fee rules revised for rupee-based amounts, earlier payment timing, and faster remittance obligations.
    July 11, 2026   Circulars SEBI
    Intraday borrowing facility for mutual funds addresses liquidity mismatches, with end-of-day repayment and AMC bearing borrowing costs.
    July 11, 2026   Circulars Customs
    Section 49 storage facility streamlined for uncleared imported goods, with prompt intimation, verified waiver certificates, and reasoned refusals.
    July 11, 2026   Circulars Income Tax
    AEOI information upload framework authorises reporting into Form 26AS with prescribed procedures, formats and timelines.
    July 11, 2026   Circulars IBC
    Insolvency filing compliance tightened as PGIRP deadlines are extended and accurate, fully supported submissions remain mandatory.
    July 11, 2026   Case Laws GST
    Alternative remedy limits writ interference when natural justice complaints and penalty competence turn on factual adjudication issues.
    July 11, 2026   Case Laws GST
    Retrospective GST registration cancellation needs recorded reasons; matter remitted for fresh decision on effective date
    July 11, 2026   Case Laws GST
    Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classification.
    July 11, 2026   Case Laws GST
    Statutory rectification remedy bars writ scrutiny of input tax credit disallowance; competent authority must decide the claim.
    July 11, 2026   Case Laws GST
    Show cause notice controls parallel GST proceedings; other authorities must halt separate action and share material.
    July 11, 2026   Case Laws GST
    Deemed withdrawal of GST best judgment assessment follows belated return filing with full tax, interest and late fee payment.
    July 11, 2026   Case Laws GST
    Statutory appeal rights preserved through writ jurisdiction when delay is explained and merits remain open
    July 11, 2026   Case Laws GST
    Statutory pre-deposit and delay condonation: liberty granted to challenge the order, with merits left open for appellate consideration.
    July 11, 2026   Case Laws Income Tax
    Genuine hardship can justify condonation of delayed Form 10-IC filing for concessional section 115BAA tax relief
    July 11, 2026   Case Laws Income Tax
    Corporate insolvency resolution plan bars post-approval tax demands founded on later notices, leaving assessment unsustainable.
    July 11, 2026   Case Laws Income Tax
    Express statutory bar on probation relief for Income-tax Act convictions leaves conviction intact and sentence open for reconsideration.
    July 11, 2026   Case Laws Income Tax
    Appellate enhancement cannot add a new source of income not examined in the original assessment.
    July 11, 2026   Case Laws Income Tax
    Limitation for penalty notices under section 275(1)(c) turned on the second limb when no assessment was initiated.
    July 11, 2026   Case Laws Income Tax
    Working capital adjustment on delayed associated enterprise receivables failed where the branch was debt-free and head-office funded.
    July 11, 2026   Case Laws Income Tax
    Protective additions fall when substantive additions are deleted; bank deposits need seized incriminating material for search assessments.

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      Home› Highlights › Central Excise › 2014 › September, 2014 › This
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      Central Excise

      Recording of audio cassettes on duplicating music system amounts...

      Duplicating audio cassettes is legally considered 'manufacture' due to distinct differences between blank and pre-recorded cassettes.

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      Central ExciseSeptember 4, 2014Case LawsAT
      Recording of audio cassettes on duplicating music system amounts to ‘manufacture’ as blank audio cassette is distinct and different from pre-recorded audio cassette and two have different use and name - AT
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