Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Manufacture - job-work - excisability/marketibility - the appellant were only fitting some parts in the blank cabinets for various equipments, such as, battery Management System, electrical panel, air-cooling system and similar items - revenue failed to prove marketability - demand set aside - AT
Manufacture - job-work - excisability/marketibility - the appellant were only fitting some parts in the blank cabinets for various equipments, such as, battery Management System, electrical panel, air-cooling system and similar items - revenue failed to prove marketability - demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.