Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the appellant without payment of duty - exempt goods or not - The Tribunal allowed the appeal, holding that the appellant is not liable to pay excise duty on the clearance of "Aluminium dross" based on several grounds. - The order under challenge erred in applying Rule 6 of CCR, 2004 based on the rescinded circular, and the Commissioner (Appeals) failed to consider the implications of the Supreme Court's decision in Sucrose India (supra) and the Circular dated 07.07.2022.
CENVAT Credit - waste/by-product generated i.e. Aluminium dross during the manufacture of Aluminium products from Alumina in the appellant's factory which is sold by the appellant without payment of duty - exempt goods or not - The Tribunal allowed the appeal, holding that the appellant is not liable to pay excise duty on the clearance of "Aluminium dross" based on several grounds. - The order under challenge erred in applying Rule 6 of CCR, 2004 based on the rescinded circular, and the Commissioner (Appeals) failed to consider the implications of the Supreme Court's decision in Sucrose India (supra) and the Circular dated 07.07.2022.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
