Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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The case involved classification of goods (hard pitch, extra hard pitch, soft pitch, total pitch, and PCM) under Central Excise Tariff Act. The issue was whether these should be classified as by-products u/s 2706 or under subheading 2708.11. The appellant argued that duty paid on certain products was not recorded. The Tribunal held that orders must align with the Show Cause Notice (SCN) and any charges beyond it are invalid. The duty was correctly quantified in the order, dismissing the Revenue's appeal.
The case involved classification of goods (hard pitch, extra hard pitch, soft pitch, total pitch, and PCM) under Central Excise Tariff Act. The issue was whether these should be classified as by-products u/s 2706 or under subheading 2708.11. The appellant argued that duty paid on certain products was not recorded. The Tribunal held that orders must align with the Show Cause Notice (SCN) and any charges beyond it are invalid. The duty was correctly quantified in the order, dismissing the Revenue's appeal.
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