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    May 30, 2026   Case Laws Income Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    May 30, 2026   Case Laws Income Tax
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
    May 30, 2026   Case Laws Income Tax
    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Income Tax
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    May 30, 2026   Case Laws Customs
    Mandatory ninety-day show cause timeline under Customs Brokers Licensing Regulations breaches vitiate the notice and inquiry report.
    May 30, 2026   Case Laws Customs
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    May 30, 2026   Case Laws Customs
    Documentary verification for shipping bill conversion prevailed, and absence of physical examination was not treated as a disqualifying factor.
    May 30, 2026   Case Laws Customs
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    May 30, 2026   Case Laws IBC
    CoC-approved resolution process binds the applicant, justifies earnest money forfeiture, and supports liquidation on commercial wisdom.
    May 30, 2026   Case Laws Law of Competition
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    May 30, 2026   Case Laws Money Laundering
    Equivalent-value attachment under PMLA sustained where properties were bought during criminal activity and no lawful source of funds was shown.
    May 30, 2026   Case Laws Indian Laws
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    May 30, 2026   Case Laws Indian Laws
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    May 29, 2026   Notifications Money Laundering
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      Home› Highlights › Central Excise › 2015 › October, 2015 › This
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      Central Excise

      Valuation - Inclusion of expenditure in developing the art work...

      Artwork & Plate-Making Costs Excluded from Assessable Value if Not Used in Central Excise Valuation Process.

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      Central ExciseOctober 24, 2015Case LawsAT
      Valuation - Inclusion of expenditure in developing the art work and plate making charges - If such plates or art work is not being used then we do not find any reason to include the expenditure so made in the assessable value - AT
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