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September 14, 2026   Circulars GST - States
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing.
September 14, 2026   Case Laws GST
Supplier tax-payment condition for input tax credit faces constitutional challenge, while the High Court ruling remains stayed.
September 14, 2026   Case Laws GST
GST portal access for nil demand orders enables regular statutory appeals where disputed tax was deposited under protest.
September 14, 2026   Case Laws GST
Foundational facts in fraud-based GST notices are mandatory; unsupported fake-invoice input tax credit allegations cannot sustain proceedings.
September 14, 2026   Case Laws GST
Supplier certificates supporting GST payment can require fresh demand review when GSTR-1 contains an incorrect GSTIN.
September 14, 2026   Case Laws GST
Statutory pre-deposit exemption applies only to standalone penalty demands, not composite orders where tax and interest were later paid.
September 14, 2026   Case Laws GST
Conditional de novo GST adjudication permits reassessment after partial pre-deposit, reply to the show-cause notice, and supporting evidence.
September 14, 2026   Case Laws GST
Input tax credit conditions require supplier tax payment, while fraud allegations and adjudication merits proceed through statutory appeal.
September 14, 2026   Case Laws Income Tax
Interest waiver requires a pre-existing jurisdictional ruling and payment of principal tax; excess demand interest may be refunded.
September 14, 2026   Case Laws Income Tax
Penalty jurisdiction under cash loan restrictions cannot support revision where assessments predate the Assessing Officer's authority.
September 14, 2026   Case Laws Income Tax
Obsolete inventory valuation at net realisable value stands where the Revenue lacks evidence of a higher recoverable amount.
September 14, 2026   Case Laws Income Tax
Survey surrender income from business cash and stock discrepancies attracts normal business tax rates, not enhanced taxation retrospectively.
September 14, 2026   Case Laws Income Tax
Recorded business receipts cannot be treated as unexplained money when cash deposits remain within disclosed book balances.
September 14, 2026   Case Laws Income Tax
Deeming fiction for depreciable assets does not exclude sale profits from book profit for partners' remuneration ceilings.
September 14, 2026   Case Laws Income Tax
Share-Premium Taxation Cannot Apply Retroactively; Composite Share Receipts Require Component-Wise Verification Under Applicable Credit Rules.
September 14, 2026   Case Laws Income Tax
Documentary proof of inherited jewellery defeats unexplained-income additions, while duplicate HUF brokerage lacks capital-gains deductibility.
September 14, 2026   Case Laws Income Tax
Charitable donations qualify as deductions from income from other sources when made to advance the entity's objects.
September 14, 2026   Case Laws Income Tax
Interest-free housing assistance can qualify as charitable relief when beneficiaries are genuinely needy and no commercial benefit arises.
September 14, 2026   Case Laws Income Tax
Assessment-order limitation depends on when it is made, while rental mismatches and refinancing interest require nexus verification.
September 14, 2026   Case Laws Income Tax
Unexplained Credits Require Current-Year Evidence, While Recorded Debtors and Opening Balances Cannot Be Treated as Income

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

Classification of goods - Zymegold - presence of nitrogen and...

Zymegold Classified as Fertilizer Due to Nitrogen and Chlorine Content, Affirming Tax and Excise Law Compliance.

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Central Excise November 30, 2018 Case Laws AT
Classification of goods - Zymegold - presence of nitrogen and chlorine is not disputed - That should suffice to characterize the product as ‘fertilizer’
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Acts Income Tax
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