Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate Tribunal rules in favor of the appellant. It confirms that duty calculation should align with the provisions of the Customs Act, 1962, and rejects the Revenue's methodology based on MRP minus abatement. The Tribunal sets aside the impugned order and allows the appeal.
100% EOU - Valuation of goods - Calculation of central excise duty on goods cleared from a 100% Export Oriented Unit (EOU) into the domestic tariff area. - The Appellate Tribunal rules in favor of the appellant. It confirms that duty calculation should align with the provisions of the Customs Act, 1962, and rejects the Revenue's methodology based on MRP minus abatement. The Tribunal sets aside the impugned order and allows the appeal.
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TaxTMI 
TaxTMI 
