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    August 5, 2026   Case LawsIncome Tax
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    August 5, 2026   Case LawsCustoms
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    August 5, 2026   Case LawsIBC
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    August 5, 2026   Case LawsCentral Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
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    August 5, 2026   Case Laws Income Tax
    Delayed initiation of TDS return penalties after nine years rendered the penalty illegal and unsustainable.
    August 5, 2026   Case Laws Income Tax
    Project-development assistance treated as capital, while infrastructure construction costs may be amortised over the concession period.
    August 5, 2026   Case Laws Income Tax
    Delayed trade receivables require separate transfer pricing benchmarking, subject to debt-free status and an appropriate credit period.
    August 5, 2026   Case Laws Income Tax
    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustments.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments cannot survive statutory omission.
    August 5, 2026   Case Laws Income Tax
    Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
    August 5, 2026   Case Laws Income Tax
    Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
    August 5, 2026   Case Laws Income Tax
    Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
    August 5, 2026   Case Laws Benami Property
    Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
    August 5, 2026   Case Laws Customs
    Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation right.
    August 5, 2026   Case Laws Customs
    Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
    August 5, 2026   Case Laws Customs
    Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classification disputes.
    August 5, 2026   Case Laws Customs
    Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.
    August 5, 2026   Case Laws Customs
    Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.
    August 5, 2026   Case Laws Customs
    Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.
    August 5, 2026   Case Laws IBC
    Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.
    August 5, 2026   Case Laws IBC
    Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration.
    August 5, 2026   Case Laws IBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.

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      Home› Highlights › Central Excise › 2015 › August, 2015 › This
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      Central Excise

      Valuation - what is paramount is that the value of the excisable...

      Valuation of excisable goods must consider "transaction value" and "cash discounts" per Section 4 at removal time.

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      Central ExciseAugust 26, 2015Case LawsSC
      Valuation - what is paramount is that the value of the excisable goods even on the basis of “transaction value” has only to be at the time of removal, that is, the time of clearance of the goods from the appellant’s factory or depot as the case may be - “cash discount” has therefore to be taken into account in arriving at “price” even u/s 4 - SC
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