Excise Duty
Excise Duty
CENVAT Credit Balance of Debonded EOU Can Be Transferred to DTA Unit: CESTAT Chennai
CESTAT Chennai allowed EOU-to-DTA CENVAT credit transfer, partly allowed input-service credit and rejected extended limitation and penalties.
Excise Duty
Service Tax
Corporate Law
Corporate Law
Clandestine Removal Requires Corroborative Evidence; Pre-ISD Registration Credit Cannot Be Denied: CESTAT Kolkata
No Service Tax on Foreign Bank Charges Deducted From Export Proceeds: CESTAT Chennai
SARFAESI Auction Challenge Lies Before DRT, Not Writ Court: Calcutta HC
Assignee Bank Can Invoke SARFAESI for Debt Acquired From NBFC Not Earlier Covered by Act: SC
Income Tax
Income Tax
Income Tax
Section 153C Vs Section 148: Bombay HC Stays Reassessment Based on Search Material
Income Tax
Income Tax
Section 147 Reopening Valid on Venus Group Search Material; Section 153C Not Applicable: Gujarat HC
Income Tax
Income Tax
Mere Disallowance of Political Donation Deduction Cannot Sustain 200% Penalty: ITAT Ahmedabad
Income Tax
Income Tax
Recorded Jewellery Cash Sales Cannot Be Added u/s 68 Merely for High Volume: ITAT Agra
Goods and Services Tax
Corporate Law
Invalid Cheque of Merged Bank Does Not Attract Section 138 NI Act: Andhra Pradesh HC
Madrid Protocol Trademark Registration: Complete Guide for Indian Businesses
Is Your Startup Still a ‘Startup’? The 2026 DPIIT Rulebook for Founders
Section 14 SARFAESI: Physical Possession and Rights of Property Owner
Custom Duty
Roasted Areca Nut Advance Ruling Applications Rejected as Classification Already Decided: CAAR Delhi
CAAR Rejects Roasted Areca Nut Applications as Classification Already Decided by High Court
Inadvertent ‘N’ in Shipping Bills Cannot Defeat MEIS Benefit: Calcutta HC
Education Cess Redeposited Under Protest Must Be Refunded With Safeguards: J&K and Ladakh HC
Company Law
CA, CS, CMA
RoDTEP Scheme Extended till December 31, 2026 for DTA, AA, SEZ & EOU Exports
DGFT Extends ₹1,774/Kg MIP on Sulfadiazine API Imports Till 30 November 2026
DGFT Extends USD 111/Kg Minimum Import Price on Specified Chemical Imports Till 30 November 2026
DGFT Extends Minimum Import Price on Virgin Multi-layer Paper Board till 31 March 2027
Judiciary & Case Law
All Judgments →
CESTAT Delhi
Excise Appeal No. 50504 of 2024
RFQ Drawings Supplied Free by Maruti Not Additional Consideration for Excise Valuation: CESTAT Delhi
CESTAT held Maruti’s RFQ-stage drawings were not additional consideration under Rule 6 and set aside ₹73.55 lakh excise demand and penalty.
October 7, 2026
CESTAT Delhi
Excise Appeal No. 52419 of 2022
Free RFQ Drawings Not Additional Consideration for Central Excise Valuation: CESTAT Delhi
CESTAT held Maruti’s free RFQ-stage specification drawings cannot be added to vendors’ assessable value as additional consideration under Rule 6.
October 7, 2026
CESTAT Delhi
Excise Appeal No. 50466 of 2024
RFQ-Stage Drawings Not Additional Consideration for Excise Valuation: CESTAT Delhi
CESTAT Delhi holds drawings and designs supplied by Maruti at RFQ stage are not additional consideration under Rule 6 for excise valuation.
October 7, 2026
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CA Manish Gugliya (FCA, DISA, M.Com.) is a practicing Chartered Accountant with over 20 years of…
