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    July 3, 2026   Case LawsIncome Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
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    July 3, 2026   Case LawsIncome Tax
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    July 3, 2026   Case LawsIncome Tax
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    July 3, 2026   Case LawsCustoms
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    July 3, 2026   Case LawsCustoms
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case LawsCustoms
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case LawsCustoms
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case LawsCustoms
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case LawsCustoms
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case LawsCustoms
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case LawsIBC
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    July 3, 2026   Case LawsIBC
    Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
    July 3, 2026   Case LawsIBC
    Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
    July 3, 2026   Case LawsIBC
    Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.
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    July 3, 2026   Case Laws Income Tax
    TDS on non-resident commission payments turned on compliance records and the scope of sums liable for deduction.
    July 3, 2026   Case Laws Income Tax
    Branch-to-head-office interest, section 14A disallowances and banking deductions addressed in mixed tax ruling for banks
    July 3, 2026   Case Laws Income Tax
    Inland haulage charges as ancillary shipping income under the India-China DTAA, taxable only in the residence state.
    July 3, 2026   Case Laws Income Tax
    Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force
    July 3, 2026   Case Laws Income Tax
    Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling
    July 3, 2026   Case Laws Income Tax
    DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.
    July 3, 2026   Case Laws Income Tax
    Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks
    July 3, 2026   Case Laws Income Tax
    PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.
    July 3, 2026   Case Laws Income Tax
    Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed.
    July 3, 2026   Case Laws Customs
    Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.
    July 3, 2026   Case Laws Customs
    Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.
    July 3, 2026   Case Laws Customs
    Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.
    July 3, 2026   Case Laws Customs
    Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.
    July 3, 2026   Case Laws Customs
    EPS-ECU parts classified as steering system components where no independent electrical function exists.
    July 3, 2026   Case Laws Customs
    Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.
    July 3, 2026   Case Laws Customs
    Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied
    July 3, 2026   Case Laws IBC
    Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law.
    July 3, 2026   Case Laws IBC
    Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.
    July 3, 2026   Case Laws IBC
    Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.
    July 3, 2026   Case Laws IBC
    Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.

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

      Classification of goods - The goods in question are drilling...

      Drilling Rigs on Motor Vehicle Chassis Not Under Chapter Heading 8705.00 If Not Integrally Connected.

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      Central ExciseNovember 16, 2015Case LawsSC
      Classification of goods - The goods in question are drilling rigs, though mounted on motor vehicles chassis. - when drilling rigs and the motor vehicles are not integrally connected, the case would not fall within Chapter Heading 8705.00 - SC
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