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    August 21, 2026   Case LawsIncome Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
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    August 21, 2026   Case LawsCustoms
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalti...
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    August 21, 2026   Case LawsMoney Laundering
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    August 21, 2026   Case Laws Income Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarified
    August 21, 2026   Case Laws Income Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case Laws Income Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case Laws Income Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case Laws Income Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case Laws Income Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case Laws Income Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation approval.
    August 21, 2026   Case Laws Income Tax
    Copyrighted database subscriptions are not royalty when users receive only personal access without reproduction or commercial exploitation rights.
    August 21, 2026   Case Laws Income Tax
    Gross profit estimation on accommodation entries fails where recorded transaction profit is taxed and books remain unrejected.
    August 21, 2026   Case Laws Income Tax
    AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjustment.
    August 21, 2026   Case Laws Income Tax
    Compulsorily convertible debentures remain debt until conversion, requiring fresh interest benchmarking; qualifying written-off trade debts remain deductible.
    August 21, 2026   Case Laws Customs
    Transferable duty credit scrips require importer due diligence, with agent misconduct and manipulated credits attracting fraud-related customs penalties.
    August 21, 2026   Case Laws Customs
    Customs seizure adjudication prevails over criminal-law zimma release where no sanctioned Customs cognizance has been taken.
    August 21, 2026   Case Laws Customs
    Classification of laptop LCD panels follows their independent flat panel display identity, not intended use as computer parts.
    August 21, 2026   Case Laws Customs
    Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed value.
    August 21, 2026   Case Laws IBC
    Statutory appellate remedy against NCLT orders prevails, requiring challenges to revised resolution plans before the designated appellate forum.
    August 21, 2026   Case Laws IBC
    Regulatory fee on resolution plans validly forms part of insolvency resolution process costs and applies prospectively to pending plans.
    August 21, 2026   Case Laws IBC
    Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company records.
    August 21, 2026   Case Laws IBC
    Financial creditor status fails where real estate allottees elect refund remedies instead of maintaining continuing allotment claims.
    August 21, 2026   Case Laws Money Laundering
    Scheduled offence requirement limits continuation of ECIR proceedings after the predicate FIR ends and restricts addendum-based revival attempts.

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      Home› Highlights › Central Excise › 2017 › February, 2017 › This
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      Central Excise

      CENVAT credit - captive consumption - The main ground for denial...

      CENVAT Credit Allowed Post-Merger: Credit Denial Overturned for Services Availed by Subsidiary Company.

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      Central ExciseFebruary 17, 2017Case LawsAT
      CENVAT credit - captive consumption - The main ground for denial is that the power plant does not belong to appellant (Hindalco) and services availed by subsidiary company (Renusagar Power Plant) cannot be given credit to appellant - once the units are merged / amalgamated, credit is to be allowed - AT
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