Just a moment...

⚠ ✕
❮ Top
☎ Help
AI Credits Reduced 🎉 ✕

• AI Advanced Search
4 Credits→ 3 Credits
• Drafter – Issue Extraction
25 Credits → 20 Credits
• Draft Generation / Issue
50 Credits→ 25 Credits

Enjoy more AI usage with fewer credits! Get up to 50% more value from your AI Credits.

Try Now →
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    August 12, 2026   Case Laws Income Tax
    Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
    August 12, 2026   Case Laws Income Tax
    Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
    August 12, 2026   Case Laws Income Tax
    MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
    August 12, 2026   Case Laws Income Tax
    CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
    August 12, 2026   Case Laws Income Tax
    TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
    August 12, 2026   Case Laws Income Tax
    Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
    August 12, 2026   Case Laws Income Tax
    Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
    August 12, 2026   Case Laws Income Tax
    Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
    August 12, 2026   Case Laws Income Tax
    Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
    August 12, 2026   Case Laws Income Tax
    Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
    August 12, 2026   Case Laws Income Tax
    Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating...
    August 12, 2026   Case Laws Income Tax
    Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
    August 12, 2026   Case Laws Customs
    Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
    August 12, 2026   Case Laws Customs
    Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
    August 12, 2026   Case Laws Customs
    DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.
    August 12, 2026   Case Laws Customs
    Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.
    August 12, 2026   Case Laws Customs
    Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
    August 12, 2026   Case Laws Customs
    Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underl...
    August 12, 2026   Case Laws Companies Law
    Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.
    August 12, 2026   Case Laws Companies Law
    Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
August 12, 2026   Case Laws Income Tax
Revisional relief for double taxation requires merits review where the same income is assessed in two different years.
August 12, 2026   Case Laws Income Tax
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse material.
August 12, 2026   Case Laws Income Tax
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory computation rules.
August 12, 2026   Case Laws Income Tax
CSR donation deductions and treaty-limited dividend tax support relief for eligible contributions and UK shareholder distributions.
August 12, 2026   Case Laws Income Tax
TDS non-deduction under binding interim directions does not make an employer-bank an assessee in default.
August 12, 2026   Case Laws Income Tax
Reassessment based on search and independent enquiry sustained, while unverifiable purchases were limited to the estimated profit element.
August 12, 2026   Case Laws Income Tax
Reasonable cause for cash land-transaction receipts and repayments supported deletion of penalties for statutory cash-payment breaches.
August 12, 2026   Case Laws Income Tax
Specific misreporting charge under section 270A is mandatory; failure to identify the statutory limb invalidates enhanced penalty.
August 12, 2026   Case Laws Income Tax
Assessment quashing extinguishes linked cash-loan penalty, while limitation runs from the Assessing Officer's recorded initiation.
August 12, 2026   Case Laws Income Tax
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequential proceedings.
August 12, 2026   Case Laws Income Tax
Section 153C jurisdiction requires year-specific satisfaction and seized material; unabated assessments cannot sustain additions without incriminating evidence.
August 12, 2026   Case Laws Income Tax
Assessment against a deceased taxpayer is void from inception despite the legal heir pursuing appellate proceedings.
August 12, 2026   Case Laws Customs
Steamer-agent liability for manifested cargo deficiency applies when the agent files and verifies the Import General Manifest, supporting penalties.
August 12, 2026   Case Laws Customs
Statutory provisional release discretion prevails over executive instructions, with revenue safeguarded through duty payment and bond conditions.
August 12, 2026   Case Laws Customs
DFIA classification of Vital Wheat Gluten as wheat flour defeated customs seizure based on unsupported exemption ineligibility allegations.
August 12, 2026   Case Laws Customs
Automotive ECU classification follows distinct functions, requiring Revenue evidence before reclassifying control units as motor-vehicle parts.
August 12, 2026   Case Laws Customs
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguards.
August 12, 2026   Case Laws Customs
Post-decisional hearing deadlines govern continued Customs Broker licence suspension; delayed hearings invalidate continuation without deciding underlying allegations.
August 12, 2026   Case Laws Companies Law
Functus officio bars intervention in disposed writ proceedings where applicants show no tangible subsisting right or necessary-party status.
August 12, 2026   Case Laws Companies Law
Pre-emptive rights under articles invalidated outsider share transfers that bypassed mandatory notice, valuation and existing-member sale procedures.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Central Excise › 2022 › May, 2022 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Central Excise

Recovery of wrongfully availed CENVAT Credit - capital goods -...

CENVAT Credit on Capital Goods Allowed; Use for Manufacturing Confirmed Under Amended Rule 6(4); Classification Unexamined.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Central Excise May 28, 2022 Case Laws AT
Recovery of wrongfully availed CENVAT Credit - capital goods - As there is no denial of the fact that appellants have utilized theses capital goods for manufacture and clearance of the finished goods on payment of duty, in the manner as prescribed by the amended rule 6 (4) the CENVAT Credit could not have been denied. In view of this we do not intend to dwell on the issue of classification/ misclassification of the finished goods, which have been raised by the impugned order. - Credit allowed - AT
View Source View

Topics

Acts Income Tax
Next ➔