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    July 29, 2026   Case LawsIncome Tax
    Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.
    July 29, 2026   Case LawsIncome Tax
    Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
    July 29, 2026   Case LawsIncome Tax
    Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
    July 29, 2026   Case LawsIncome Tax
    Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.
    July 29, 2026   Case LawsIncome Tax
    Foreign exchange loss on capital borrowing remains capital in nature and cannot be claimed as business expenditure.
    July 29, 2026   Case LawsIncome Tax
    Make-available test excludes dependent research support fees from FTS treatment, leaving them taxable only as business profits.
    July 29, 2026   Case LawsIncome Tax
    Scope of registration enquiry requires evidence-based scrutiny, while existing charitable registration needs separate statutory cancellation procedure...
    July 29, 2026   Case LawsIncome Tax
    Continuing new tax regime option remains effective despite an incorrect first-year declaration in a later return.
    July 29, 2026   Case LawsIncome Tax
    Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
    July 29, 2026   Case LawsIncome Tax
    Section 87A rebate on short-term capital gains remains available for eligible taxpayers under the unamended law for AY 2024-25.
    July 29, 2026   Case LawsGST
    Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.
    July 29, 2026   Case LawsIncome Tax
    Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.
    July 29, 2026   Case LawsIncome Tax
    Share capital credits supported by primary evidence cannot be added merely on suspicion or untested adverse statements.
    July 29, 2026   Case LawsCustoms
    Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.
    July 29, 2026   Case LawsCustoms
    Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
    July 29, 2026   Case LawsCompanies Law
    Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
    July 29, 2026   Case LawsIBC
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    July 29, 2026   Case LawsIBC
    Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
    July 29, 2026   Case LawsService Tax
    Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
    July 29, 2026   Case LawsIndian Laws
    Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.
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    July 29, 2026   Case Laws Income Tax
    Reassessment limits and operating subsidy treatment govern transfer-pricing benchmarking of closely linked distribution transactions.
    July 29, 2026   Case Laws Income Tax
    Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrutiny.
    July 29, 2026   Case Laws Income Tax
    Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mutuality.
    July 29, 2026   Case Laws Income Tax
    Limited look-back confines charitable registration renewal scrutiny and bars reliance on historical allegations during Form 10AB assessment.
    July 29, 2026   Case Laws Income Tax
    Foreign exchange loss on capital borrowing remains capital in nature and cannot be claimed as business expenditure.
    July 29, 2026   Case Laws Income Tax
    Make-available test excludes dependent research support fees from FTS treatment, leaving them taxable only as business profits.
    July 29, 2026   Case Laws Income Tax
    Scope of registration enquiry requires evidence-based scrutiny, while existing charitable registration needs separate statutory cancellation procedure.
    July 29, 2026   Case Laws Income Tax
    Continuing new tax regime option remains effective despite an incorrect first-year declaration in a later return.
    July 29, 2026   Case Laws Income Tax
    Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain deductible.
    July 29, 2026   Case Laws Income Tax
    Section 87A rebate on short-term capital gains remains available for eligible taxpayers under the unamended law for AY 2024-25.
    July 29, 2026   Case Laws GST
    Supplier tax payment remains a valid condition for Input Tax Credit, despite a purchasing dealer's asserted bona fides.
    July 29, 2026   Case Laws Income Tax
    Arm's length sales commission and working-capital adjustment supported deletion of separate transfer-pricing adjustments for intra-group transactions.
    July 29, 2026   Case Laws Income Tax
    Share capital credits supported by primary evidence cannot be added merely on suspicion or untested adverse statements.
    July 29, 2026   Case Laws Customs
    Fabric classification requires evidence before concessional customs exemption can be denied through reclassification as bleached and dyed goods.
    July 29, 2026   Case Laws Customs
    Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technical evidence.
    July 29, 2026   Case Laws Companies Law
    Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
    July 29, 2026   Case Laws IBC
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    July 29, 2026   Case Laws IBC
    Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
    July 29, 2026   Case Laws Service Tax
    Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
    July 29, 2026   Case Laws Indian Laws
    Statutory limits on Facilitation Council membership can render an arbitral award void and permit exceptional writ review.

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      Home› Highlights › Central Excise › 2018 › June, 2018 › This
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      Central Excise

      Manufacture - conversion of tissue papers, C-fold tissue, M-fold...

      Converting Jumbo Paper Rolls into Tissue Products Confirmed as Manufacturing Process; Duty Demand Upheld.

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      Central ExciseJune 23, 2018Case LawsAT
      Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc. from jumbo rolls of paper - The process undertaken by the appellant is to be considered as a process of manufacture - demand of duty confirmed.
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