Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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Cenvat Credit - Job Work - assessee sent their grey man-made fabrics to the job worker for processing and return - Revenue took the view that these goods, being in the nature of finished products, cannot be cleared to the job worker under Rule 4(5)(a) read with Rule 12B of Central Excise Rules, 2002 - contention of the revenue is not correct - AT
Cenvat Credit - Job Work - assessee sent their grey man-made fabrics to the job worker for processing and return - Revenue took the view that these goods, being in the nature of finished products, cannot be cleared to the job worker under Rule 4(5)(a) read with Rule 12B of Central Excise Rules, 2002 - contention of the revenue is not correct - AT
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