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October 19, 2026   Case Laws Income Tax
Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
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Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
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Central Excise

Classification of mixtures - under Chapter 9 or Chapter 21 - ...

Proper Classification of Garlic and Tamarind Mixtures in Central Excise Under Chapter 9 or 21.

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Central Excise September 26, 2015 Case Laws AT
Classification of mixtures - under Chapter 9 or Chapter 21 - The Spice Board clearly indicates the garlic and tamarind as Indian spices. Hence, the addition of these items if at all cannot be a consideration for excluding the classification for spice mixtures under Chapter 9 - AT
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