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    August 4, 2026   Case Laws Income Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
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    August 4, 2026   Case Laws FEMA
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    August 4, 2026   Case Laws Service Tax
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
    August 4, 2026   Case Laws Indian Laws
    Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.
    August 3, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
    August 3, 2026   Notifications Customs
    Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
    August 3, 2026   Notifications Customs
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      Home› Highlights › Central Excise › 2014 › December, 2014 › This
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      Central Excise

      Adjustment of duties - excess payment in one account code and...

      Commissioner Adjusts Short-Paid Central Excise Duty Against Excess Education Cess in Export Oriented Unit Case.

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      Central ExciseDecember 9, 2014Case LawsAT
      Adjustment of duties - excess payment in one account code and less payment in other accounting code - Commissioner being in charge of the appellant-EOU, handling both Excise and Customs work, could make adjustment of short paid Central Excise duty against education cess paid in excess - AT
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