Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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Clandestine removal - aluminium circles - it is found that Revenue has taken contrary stand wherein in the first show cause notice it is admitted that assessee has started commercial production from November, 2010 wherein in the second show cause notice, duty have been demanded from July, 2010. - The quantum of finished goods liable to duty for the period 01.07.2010 to 31.10.2010 shall be NIL - As the duty demand from July, 2010 to October, 2010, have been set aside. The penalty under Section 11AC read with Rule 25 is set aside. - AT
Clandestine removal - aluminium circles - it is found that Revenue has taken contrary stand wherein in the first show cause notice it is admitted that assessee has started commercial production from November, 2010 wherein in the second show cause notice, duty have been demanded from July, 2010. - The quantum of finished goods liable to duty for the period 01.07.2010 to 31.10.2010 shall be NIL - As the duty demand from July, 2010 to October, 2010, have been set aside. The penalty under Section 11AC read with Rule 25 is set aside. - AT
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