Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
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Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be termed as finished product which needs only further processing. Therefore, on merits section Note 6 to Section XVI of the Central Excise Tariff Act will directly apply - AT
Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be termed as finished product which needs only further processing. Therefore, on merits section Note 6 to Section XVI of the Central Excise Tariff Act will directly apply - AT
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