Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
CENVAT Credit - Process amounting to manufacture or not - The processes of grinding, sizing and packaging undertaken by the Appellant on the inputs namely ferro silicon cake, in their factory amounts to ‘manufacture’ as they are all essential processes for making the goods marketable, as per Section 2(f) of the CETA 1944 - AT
CENVAT Credit - Process amounting to manufacture or not - The processes of grinding, sizing and packaging undertaken by the Appellant on the inputs namely ferro silicon cake, in their factory amounts to ‘manufacture’ as they are all essential processes for making the goods marketable, as per Section 2(f) of the CETA 1944 - AT
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