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    July 31, 2026   Case Laws Income Tax
    Late Form 10B filing preserves charitable-trust exemption where the audit report is available before return processing.
    July 31, 2026   Case Laws Income Tax
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      Central Excise

      CENVAT Credit - inputs - cement - filling of the open ore pits...

      Cement Used to Fill Ore Pits Qualifies as Input for CENVAT Credit u/r 2(k) Despite Indirect Use.

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      Central ExciseJanuary 19, 2019Case LawsAT
      CENVAT Credit - inputs - cement - filling of the open ore pits with cement was a mandatory prerequisite for the appellant to extract ore - the cement used herein is something which has relation, though indirectly, with the extraction of ore thus it qualifies for input as defined under Rule 2(k), prevailing during the relevant period.
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