Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Reversal of cenvat credit - spent sulphuric acid is cleared with end-use requirement of N/N. 6/2002-CE - spent sulphuric acid not being final product, the appellant cannot be denied of the CENVAT credit available to it on the input used to manufacture LABSA. Mere emergence of spent sulphuric acid does not debar the appellant to this benefit - appeal allowed - AT
Reversal of cenvat credit - spent sulphuric acid is cleared with end-use requirement of N/N. 6/2002-CE - spent sulphuric acid not being final product, the appellant cannot be denied of the CENVAT credit available to it on the input used to manufacture LABSA. Mere emergence of spent sulphuric acid does not debar the appellant to this benefit - appeal allowed - AT
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