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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

SSI Exemption - Clubbing of clearance - Merely because the two ...


SSI Exemption: Husband and Wife Business Units' Clearances Not Clubbed for Tax Due to Household Relationship.

February 28, 2014

Case Laws     Central Excise     AT

SSI Exemption - Clubbing of clearance - Merely because the two owners of the units were husband and wife and the profits earned by them came into same household, does not mean that clearances of all the units is required to be clubbed - AT

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