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    August 1, 2026   Case Laws Income Tax
    General public utility status can extend to trade-promotion bodies where charitable purpose predominates over incidental member benefit.
    August 1, 2026   Case Laws Income Tax
    Deemed dividend rules exclude public Trusts from "concern" status, so shareholder-trustee loans ordinarily remain outside the provision.
    August 1, 2026   Case Laws Income Tax
    Section 153C limitation begins on transfer of records, and a later satisfaction note cannot defer assessment timelines.
    August 1, 2026   Case Laws Income Tax
    Scientific warranty estimation, grossed-up royalty tax and eligible in-house research expenditure deductions were accepted; notice-format challenge failed.
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    CSR donations to approved institutions remain deductible, while advance-tax and refund interest computations require factual verification.
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    Accrual-based consultancy income cannot be taxed twice merely because Form 26AS reflects tax credit in a later year.
    August 1, 2026   Case Laws Income Tax
    Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowance.
    August 1, 2026   Case Laws Income Tax
    Year-specific evidence for chit investments and actual interest payments required; averaging uncorroborated statements cannot support additions.
    August 1, 2026   Case Laws Customs
    Knowledge of import misdeclaration must be corroborated before Customs Broker penalties for aiding duty evasion can stand.
    August 1, 2026   Case Laws Customs
    Valid offence reports and completed KYC protect Customs Brokers from revocation absent proof of overvaluation connivance or licensing breaches.
    August 1, 2026   Case Laws Customs
    Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer.
    August 1, 2026   Case Laws Customs
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    August 1, 2026   Case Laws Customs
    Baggage-related customs confiscation orders require statutory revision, as Tribunal appellate jurisdiction is excluded for such disputes.
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    August 1, 2026   Case Laws IBC
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    August 1, 2026   Case Laws IBC
    Prescriptive right of way may be protected in insolvency when access is necessary to realise liquidation-estate assets.
    August 1, 2026   Case Laws IBC
    Limitation in insolvency appeals remains tied to the original order, while clerical corrections do not restart statutory time limits.
    August 1, 2026   Case Laws Money Laundering
    Anticipatory bail under money-laundering law requires satisfaction of twin conditions, with medical claims needing evidence of serious emergency.
    July 31, 2026   Notifications Income Tax
    Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.

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

      Denial of exemption under the Notification No. 64/1995-CE - ...

      Appellants Granted Exemption for Supplying Radar to Indian Navy Under Notification No. 64/1995-CE with Competent Authority Certificate.

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      Central ExciseDecember 19, 2015Case LawsAT
      Denial of exemption under the Notification No. 64/1995-CE - appellants have supplied the radar and its parts to Indian navy, which is supported by the certificate issued by the competent authority. Therefore, the appellant has rightly claimed the excise duty paid on the goods supplied to the Indian Navy and they are eligible for exemption - AT
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