Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
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Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund permissible as per CBEC Circular 1001/8/2015-CE dated 28.04.2015. CESTAT in CCE, Faridabad vs. M/s Delton Cables Ltd. held refund rightly allowed for clearances to 100% EOU mega projects. Appellant entitled to refund of accumulated CENVAT credit for clearances to Mega Power Projects and SEZ units u/r 5. Impugned order sanctioning refund restored, appeal allowed.
Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund permissible as per CBEC Circular 1001/8/2015-CE dated 28.04.2015. CESTAT in CCE, Faridabad vs. M/s Delton Cables Ltd. held refund rightly allowed for clearances to 100% EOU mega projects. Appellant entitled to refund of accumulated CENVAT credit for clearances to Mega Power Projects and SEZ units u/r 5. Impugned order sanctioning refund restored, appeal allowed.
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