Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules, the input duty credit availed in respect of inputs used in the manufacture of such garden tools can be utilized by the manufacturer for payment of duty on final products cleared for home consumption or for export on payment of duty. - AT
CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules, the input duty credit availed in respect of inputs used in the manufacture of such garden tools can be utilized by the manufacturer for payment of duty on final products cleared for home consumption or for export on payment of duty. - AT
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