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    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
    August 7, 2026   Case Laws Income Tax
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      Home› Highlights › Central Excise › 2016 › January, 2016 › This
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      Central Excise

      Valuation of Ceramic/ Glazed Tiles - Department is of the view...

      Dispute Over Tile Valuation: Department Challenges Clearance Assessment u/s 4 Instead of Section 4A for Institutional Buyers.

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      Central ExciseJanuary 29, 2016Case LawsAT
      Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals, hotels, builders, etc. are sales to the institutional buyers. Hence, these goods are assessable u/s 4 - Valuation was rightly done u/s 4A - AT
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