Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
