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1. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

2. Computation of deduction u/s 80IB/80IC - allocation of advertisement expenses to the eligible units in the ratio of turnover of eligible units to the total turnover of...

3. SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and...

4. SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,...

5. SSI Exemption - clubbing of clearances of two units - dummy units - Use of trade name of other company - In fact, there is no specific allegation that TLGW is a dummy...

6. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

7. SSI Exemption - dummy units - clubbing of clearances - N/N. 8/2001 - validity of SCN issued to each unit - If the revenue is of the view that both the units are not...

8. SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy...

9. SSI Exemption – Clubbing of Clearances of two units - Neither of the factories had complete equipment for manufacture the final products - demand set aside on the ground...

10. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

11. SSI Exemption - clubbing of turnover of dummy units - non-issue of notice/non-participation of the other units whose turnover was added to turnover of main appellant,...

12. SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other...

13. SSI Exemption - two units owned by Husband and wife respectively - If both the units are complete by itself, capable of manufacturing the goods without any help from the...

14. Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

15. SSI Exemption - turnover cannot be clubbed together and the two units cannot be treated as one unit merely because various factors such as related partners, common use...