Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used only for the operation of the factory’s activities, therefore, any service received in head office is in relation to the manufacturing activity of the appellant. - even though the input service was received by the head office but since it is in connection with overall business activity of the manufacturing unit, the credit is admissible - AT
CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used only for the operation of the factory’s activities, therefore, any service received in head office is in relation to the manufacturing activity of the appellant. - even though the input service was received by the head office but since it is in connection with overall business activity of the manufacturing unit, the credit is admissible - AT
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