FROM THE PACKAGE

Stadmed (P) Ltd. v. CCE

Section 4A, Section 4

Where the goods were not statutorily required to print or declare retail sale price on the packages as per relevant provision of law, the same goods could be partly valued under section 4 of the Central Excise Act, 1944…

CIT v. Tsurphu Labrang

Section 12AA

A formal deed of trust is not necessary for registration of trust and it is also not necessary that the aims and objects of the trust in the relevant year should be the same as at the time of establishment of the trust…

CCE v. Panel Boards & Laminates Ltd.

Section 5A

Where assessee was functioning under notification 83/94 read with notification 84/94 and was acting as a job worker on behalf of principal manufacturer and did not undertaken the responsibility to discharge duty liability…

Premier Electrical Industries v. Jt. CIT

Section 22 read with section 24

Where assessee had let-out its land and building to tenant for a period of 50 years and in case lease was not renewed, lessee/tenant was required to hand over land/building along with all constructions to assessee…

Shveta Aggarwal v. ITO

Section 68

Where assessee had withdrawn amount from bank account and re-deposited after some time, assessing officer was not justified in invoking section 68 as the purpose of withdrawal was fully explained and duly supported by daily cash book/account…

Renault India (P) Ltd. v. Dy. CIT

Section 37

Where assessee cancelled the forward contract entered into in the course of purchase of plant and machinery, for protecting itself against foreign exchange fluctuations, the resulting gain arising on cancellation thereof due to cancellation/suspension of…

Bajaj International (P) Ltd. v. DCIT

Section 37(1)

Where assessee company paid commission to an agent regarding exports to Iraq, same was to be allowable as the payments were made through banking channel of RBI approval and was for business consideration…

Raymond Ltd. v. CCE

Section 11B

Where assessee reversed Cenvat credit on the instructions of the department but subsequently filed refund claim beyond period of limitation, however, it failed to show the acknowledged letter to the department, such claim being without documentary proof…

   Recent CaseLaws

  Select Product   

# by DOJ more...

Latest Statutes

more...