Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
Whether refilling/bottling gas into customer-supplied cylinders constitutes "manufacture" for excise: the tribunal analyzed the chapter-note deeming provision that broadens "manufacture" to include activities altering goods' delivery form without changing characteristics, concluding such deeming aims to tax autonomous, independent activities carried out within the factory; however, on the facts the act of filling into customer containers was held akin to providing transport/removal occurring after production and not a taxable manufacture. Consequence: the excise demand was without authority and the appeal was allowed. - CESTAT
Whether refilling/bottling gas into customer-supplied cylinders constitutes "manufacture" for excise: the tribunal analyzed the chapter-note deeming provision that broadens "manufacture" to include activities altering goods' delivery form without changing characteristics, concluding such deeming aims to tax autonomous, independent activities carried out within the factory; however, on the facts the act of filling into customer containers was held akin to providing transport/removal occurring after production and not a taxable manufacture. Consequence: the excise demand was without authority and the appeal was allowed. - CESTAT
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