Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
100% EOU - calculation of Central Excise duty and Customs duty on the depreciated value of the capital goods - the CBEC circular is an administrative order binding on the departmental officer but it cannot prevail over on delegated legislation in the form of an exemption notification. When the notification itself has allowed depreciation for the entire quarter the circular cannot restrict it to part of it. - AT
100% EOU - calculation of Central Excise duty and Customs duty on the depreciated value of the capital goods - the CBEC circular is an administrative order binding on the departmental officer but it cannot prevail over on delegated legislation in the form of an exemption notification. When the notification itself has allowed depreciation for the entire quarter the circular cannot restrict it to part of it. - AT
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