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Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity for offering the tax on sale of brands as LTCG. There is no merit in CITís observation for treating the same as business income. - Tri    *    Cenvat credit on water treatment plant    *    Duty drawback    *    MEIS procedure for export    *    Subcontract Manufacturing by 100% EOU for a Main contractor (Outside India) who is in contract with an Indian Brand Owner for supply of Ready Made garments    *    CENVAT CREDIT    *    After GST - Machinery booking on commission    *    New Issue / query = Export against the INR Purchase Order    *    Where supply of goods without transfer to title has to be treated as service, whether on importation of such goods i.e. deemed services, customs duty and GST would be levied simultaneously?    *    First stage dealer    *    determination of assessable value for job work transaction    *    Cabinet approves Agreement and the Protocol between India and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion    *    Appointment of Common Adjudicating Authority by DGRI    *    Boarding and Rummaging of vessels, aircrafts and vehicles    *    service tax payament-reg    *    Education Cess / Secondary & Higher Education Cess    *    Seeks to further amend Notification No. 96/2008-Customs dated 13.08.2008 so as to include 'Republic of Guinea-Bissau' in the list of countries eligible for preferential tariff under the said notification    *    Amends Notification No.22/2003-Central Excise dated 31.3.2003    *    Regarding Filing of returns through digital signature
Home News Commentaries / Editorials Month 7 2010 2010 (7)
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Doctrine of merger - Important Decision of the Supreme Court

July 13, 2010
  • News


Commissioner of Central Excise, Delhi Versus M/s Pearl Drinks Ltd.

Doctrine of merger - in the show cause notice disallowance under 8 (eight) heads where proposed - finally commissioner of central excise disallowed deductions in respect of two heads and allowed deductions in respect of six heads - assessee filed an appeal before CESTAT and SC against rejection of deduction in respect of two heads - CESTAT and SC dismissed the appeal filed by the asessee - now revenue filed an appeal before the CESTAT against the order of commissioner of central excise on the ground that the order under challenge had merged in the earlier order dated 24th January, 2002 passed by the Tribunal in the company's appeal whereby disallowance of two of the eight deductions in dispute had been upheld. - Held that: The Tribunal was in that appeal concerned only with the question whether the adjudicating authority was justified in disallowing deductions under the said two heads. It had no occasion to examine the admissibility of the deductions under the remaining six heads obviously because the assessee's appeal did not question the grant of such deductions. Admissibility of the said deductions could have been raised only by the Revenue who had lost its case qua those deductions before the adjudicating authority - The Tribunal obviously failed to notice this distinction and proceeded to apply the doctrine of merger rather mechanically. - order of the tribunal dismissing revenue's appeal set aside.


2008 TMI - 40353 - SUPREME Court

S. Shanmugavel Nadar Versus State Of Tamil Nadu And Another

Doctrine Of Merger, Supreme Court


2008 TMI - 40239 - SUPREME Court

Kunhayammed And Others Versus State Of Kerala And Another

Supreme Court, Doctrine Of Merger, Supreme Court, Appeal, High Court


2008 TMI - 40034 - SUPREME Court

Commissioner Of Sales Tax, Uttar Pradesh Versus Vijai Int. Udyog

Assessee's Appeal, Doctrine Of Merger, In Part, Supreme Court



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