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    October 9, 2026   Case Laws Income Tax
    Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
    October 9, 2026   Case Laws Customs
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    October 8, 2026   Notes Income Tax
    Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
    October 8, 2026   Notes Income Tax
    Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
    October 8, 2026   Notes Indian Laws
    Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective j...
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    Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure pen...
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    October 8, 2026   Case Laws GST
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    October 8, 2026   Case Laws GST
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October 9, 2026   Case Laws Income Tax
Transfer pricing on quasi-equity funding cannot create taxable interest where recovery is uncertain and no real income accrues.
October 9, 2026   Case Laws Customs
Customs appellate jurisdiction excludes only baggage, specified unloaded-import goods and drawback matters; seizure appeals lie before the Tribunal.
October 9, 2026   Case Laws Customs
Customs Broker due diligence: statutory importer documents can suffice, while unsupported allegations and indefinite licence suspension cannot stand.
October 9, 2026   Case Laws Customs
Split consignment classification treated complementary motorcycle parts as one imported motorcycle, sustaining valuation, confiscation and importer liability.
October 9, 2026   Case Laws IBC
Statutory act of insolvency: attempted property transfer and debt default cannot sustain a creditor's insolvency petition.
October 9, 2026   Case Laws IBC
Going-concern liquidation sale commencement follows the liquidation order, preserving pre-amendment rights despite later regulatory changes.
October 9, 2026   Case Laws IBC
Bankruptcy estate vesting makes post-commencement bank withdrawals unauthorised, while jewellery sale proceeds remain available to creditors.
October 8, 2026   Notes Income Tax
Genuine Hardship in Delayed Revised Returns Requires Condonation Review Before Independent Examination of Exemption and Refund Claims
October 8, 2026   Notes Income Tax
Verified TDS deduction protects domestic taxpayers from denied credit, refund adjustment, and duplicate recovery despite deductor default.
October 8, 2026   Notes Indian Laws
Timely pronouncement of reserved judgments requires defined timelines, transparency measures, and remedial pathways to protect liberty and effective justice.
October 8, 2026   Notes SEBI
Settlement-price depression requires proof of manipulation, not merely short exposure, late selling, or below-market orders, preserving disclosure penalties.
October 8, 2026   Notes Income Tax
Foreign LTC tax treatment requires TDS on known non-exempt travel claims despite recovery-related interim relief.
October 8, 2026   Notes GST
Extended GST limitation requires a notice to plead fraud, wilful misstatement or suppression with supporting factual particulars.
October 8, 2026   Circulars SEBI
Merchant banker appointment exemption permits eligible regulated listed issuers to privately place highly rated debt without appointing one.
October 8, 2026   Circulars Central Excise
Reassignment of pending legacy indirect-tax appeals directs listed matters to designated appellate Commissioners for Orders-in-Appeal.
October 8, 2026   Circulars Customs
Export Declaration Form authentication at Non-EDI Customs locations requires secure electronic forwarding to the designated Authorised Dealer.
October 8, 2026   Circulars Customs
Customs area declaration enables O Yard CFS to handle Kamarajar Port import, baggage and export cargo under prescribed procedures.
October 8, 2026   Circulars Customs
Customs custody appointment extends O Yard CFS responsibility to imports and exports routed through Kamarajar Port.
October 8, 2026   Case Laws GST
Electronic GST authentication validates portal-issued demand notices, while portal upload starts limitation and RFN can replace DIN.
October 8, 2026   Case Laws GST
Assessment of unregistered persons must precede GST recovery proceedings, leaving educational institution exemption claims open for determination.

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Home › Highlights › Central Excise › 2016 › August, 2016 › This
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Central Excise

Valuation - where on account of delay in delivery of...

Delayed Delivery May Lead to Price Reduction Under Contract Clause, Affects Transaction Value for Tax Purposes.

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Central Excise August 29, 2016 Case Laws AT
Valuation - where on account of delay in delivery of manufactured goods is liable to pay a lesser amount that the generically agreed price as a result of a clause (in the agreement), stipulating variation in the price, on account the liablility to “liquidated damages”, irrespective of whether the clause is titled “penalty” or “liquidated damages”, the resultant price would be the “transaction value” - AT
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Acts Income Tax
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