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    August 4, 2026   Case Laws Income Tax
    Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh benchmarking.
    August 4, 2026   Case Laws Income Tax
    Carry-forward of losses remains available to educational trusts assessed as Associations of Persons despite absent charitable registration.
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    Proof of software import is essential for foreign-exchange remittances, and responsible officers may incur vicarious FEMA liability.
    August 4, 2026   Case Laws FEMA
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    August 4, 2026   Case Laws Service Tax
    Agreement to tolerate an act requires a separate contract, so retained insurance premiums escape service tax.
    August 4, 2026   Case Laws Indian Laws
    Vicarious cheque dishonour liability cannot arise from family ties where the accused neither drew nor maintained the account.
    August 3, 2026   Notifications Customs
    Customs tariff values for edible oils, metals and areca nuts are revised through substituted valuation tables effective August 2026.
    August 3, 2026   Notifications Customs
    Customs handling authorisation expands to Umarwada, Ankleshwar, Bharuch for unloading imports and loading export goods at an Inland Container Depot.
    August 3, 2026   Notifications Customs
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      Home› Highlights › Central Excise › 2017 › September, 2017 › This
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      Central Excise

      The products are custom made as per the needs of each of the...

      Appellants Seek to Classify Custom Products as "Lifting Machinery" Without Evidence of Single Machine Status.

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      Central ExciseSeptember 18, 2017Case LawsAT
      The products are custom made as per the needs of each of the buyer. The appellants are manufacturing a few item and they wish to call those items collectively as 'Lifting machinery'. They have, however, not come forward with any evidence that the said items manufactured by them together constitute a machine.
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