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    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
    August 6, 2026   Case Laws Income Tax
    Asset-based escaped-income satisfaction is mandatory for extended Section 153C jurisdiction; a cash-transaction note alone invalidates the assessment.
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    August 6, 2026   Case Laws Central Excise
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    Mandatory company arraignment governs cheque dishonour liability; Section 319 CrPC cannot cure an omitted company accused.

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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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