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    July 31, 2026   Case Laws Income Tax
    Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qualify.
    July 31, 2026   Case Laws Income Tax
    Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional claims remain permissible.
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    Protective additions for alleged commission receipts fail when corresponding substantive additions are deleted and no supporting evidence exists.
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    Unified peak credit prevents separate taxation of rotating unaccounted cash reflected in common seized group cash books.
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    July 31, 2026   Case Laws Central Excise
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    July 31, 2026   Case Laws Indian Laws
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    July 30, 2026   Notifications DGFT
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      Home› Highlights › Central Excise › 2015 › October, 2015 › This
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      Central Excise

      Valuation of goods - Since cost of secondary packing not...

      Special Packing Costs Excluded from Goods' Assessable Value When Provided at Customer's Request.

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      Central ExciseOctober 24, 2015Case LawsAT
      Valuation of goods - Since cost of secondary packing not ordinarily used and given specially at the request of customer, is not includible in the assessable value, the benefit of exclusion of the cost of special packing as a secondary packing has to be allowed - AT
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