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    August 20, 2026   Case LawsIncome Tax
    Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalt...
    August 20, 2026   Case LawsIncome Tax
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    Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
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    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case LawsCustoms
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    August 20, 2026   Case LawsService Tax
    Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.
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    August 20, 2026   Case Laws Income Tax
    Foreign-leg travel reimbursement: binding interim restraint prevented retrospective employer default and eliminated consequential tax-deduction penalty.
    August 20, 2026   Case Laws Income Tax
    Rejection of unreliable liquor-trade books justified profit estimation and separate taxation of omitted advertisement-display business receipts.
    August 20, 2026   Case Laws Income Tax
    Specific penalty charges under section 270A are mandatory; vague notices for under-reporting or misreporting cannot sustain penalties.
    August 20, 2026   Case Laws Income Tax
    Actual redemption consideration governs preference-share capital gains where no deeming rule permits substitution with equity-share valuation.
    August 20, 2026   Case Laws Income Tax
    Non-cash share consideration escapes share-premium taxation, while bad debts and unsupported prior-period claims receive differing treatment.
    August 20, 2026   Case Laws Income Tax
    Transfer pricing tolerance rules remove adjustments where software and advertising service prices fall within prescribed ranges.
    August 20, 2026   Case Laws Customs
    Re-import exemption excludes FTWZ-to-DTA clearance when petroleum equipment returns under a fresh essentiality certificate for a new contract.
    August 20, 2026   Case Laws Customs
    Parity with accepted Tribunal ruling defeats Customs Broker licence revocation where no material factual distinction is shown.
    August 20, 2026   Case Laws Customs
    Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory action.
    August 20, 2026   Case Laws Customs
    Excess drawback recovery requires reassessment of self-assessed shipping bills before liability can be determined and recovered.
    August 20, 2026   Case Laws Customs
    Due diligence for transferable DFIA licences requires independent verification, with fraudulent export links exposing importers to duty and penalties.
    August 20, 2026   Case Laws Customs
    Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for confiscation.
    August 20, 2026   Case Laws Customs
    Post-export shipping bill conversion cannot be denied by circular limitation or later notification alone.
    August 20, 2026   Case Laws Customs
    EPCG export obligation default sustains duty and interest, while flood-damaged capital goods avoid confiscation and penalties.
    August 20, 2026   Case Laws Customs
    Customs Broker KYC and authorisation duties do not require physical importer verification or direct receipt of authorisation letters.
    August 20, 2026   Case Laws Companies Law
    Earnest money forfeiture in e-auctions requires examination of contractual loss and applicable forfeiture terms before refund rejection.
    August 20, 2026   Case Laws SEBI
    Information held by public authorities limits RTI access; regulatory powers do not require collection from private bodies.
    August 20, 2026   Case Laws IBC
    Information utility default records supported insolvency admission despite objections to photocopied loan documents and an undisputed default date.
    August 20, 2026   Case Laws IBC
    Statutory appellate remedy for disciplinary committee orders generally requires parties to pursue appellate review before seeking writ relief.
    August 20, 2026   Case Laws Service Tax
    Intermediary service classification fails where branch and head office are one legal person and functions are performed independently.

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      Home› Highlights › VAT and Sales Tax › 2013 › April, 2013 › This
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      VAT and Sales Tax

      Valuation - sale price of the soft drinks - Merely because the...

      Soft Drink Valuation for Tax Purposes: Bottle Costs Excluded from Sale Price Despite Packaging Constraints.

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      VAT and Sales TaxApril 6, 2013Case LawsHC
      Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of the bottle, it cannot be said that there is no transfer of the right to use the bottle - cost of bottles not to be included - HC
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