Home Highlights November 2010 Year 2010 This

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1. The exemption Notification requires to be strictly construed and it is only when the assessee falls under that Notification, liberal construction should be placed - SC

2. Permission to export non-basmati white rice for which shipping bills had been filed by the Petitioner and the rotation number had also been generated - The doctrine of...

3. Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to...

4. Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of...

5. National Financial Reporting Authority Amendment Rules, 2022 - Punishment in case of non-compliance - Notification

6. Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is...

7. Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving...

8. Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - The question of future revenue loss would not arise as the...

9. Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...

10. Violation of notification No.20/99-Cus and 16/2000 – disposal of imported goods did not serve intended purpose of notification – In spite of being fully aware of fact...

11. Scope of exemption from GST - As the exemption notification have to be strictly construed, the exemption extended to a works contractor is not applicable for his...

12. Refund of Special Additional Duty (SAD) - Period of limitation - Conditions of a notification should be strictly construed. This being so, as per sub para (c) of para 2...

13. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

14. Validity of the ‘Group of Companies’ doctrine in the jurisprudence of Indian arbitration - whether there can be a reconciliation between the group of companies doctrine...

15. Doctrine of promissory estoppel - Benefit of tax concessions - The notifications withdrawing the backward area status from the concerned Panchayats will have only...