Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Capital gain computation - determination of holding...     TaxTMI    Validity of Referring the matter to DVO - Additions...     TaxTMI    Refund of IGST on goods exported - The High court...     TaxTMI    Service of Notices after cancellation of GST...     TaxTMI    Unexplained cash credit u/s 68 - onus to prove...     TaxTMI    Validity of Show Cause Notice and the consequential...     TaxTMI    Regular Approval u/s 80G(5) - Constitutional...     TaxTMI    Settlement applications u/s 245C (1) - “full and...     TaxTMI    Attachment order - SCN was not uploaded on the...     TaxTMI    Validity of assessment order of GST demand -...     TaxTMI    Condonation of delay in filing returns - due to...     TaxTMI    Carry forward of excess payment of tax as ITC for...     TaxTMI    Refund of service tax on Ocean Freight - Precedents...     TaxTMI    Quantification of pre-deposit of 20% before filing...     TaxTMI    Validity of action taken by the GST officers in...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

SSI exemption - clubbing of clearances - mutuality of interest - ...

Central Excise

June 26, 2017

SSI exemption - clubbing of clearances - mutuality of interest - The free flow back of finance between the two firms establishes that there was mutuality on interest between the two firms and that the two were inter joined in their management and flow of funds.

View Source

 

← Previous Next →

 

You may also like:

  1. 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...

  2. 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...

  3. 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.

  4. SSI Exemption - Clubbing of the value of clearances - Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the...

  5. 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...

  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 - clubbing of turnover - manufacture of P&P medicines - the value of the clearances to Loan Licensees would not be includible for determining the...

  8. SSI exemption - clubbing of clearances - dummy units - having common use of machinery between the three units, having common marketing arrangements and free flow of...

  9. SSI Exemption - clubbing of clearances - two units managed by same person - separate entities or not - mutuality of interest - the adjudicating authority is in doubt to...

  10. Benefit of SSI Exemption Notification No.8/2003 – Clubbing of clearance - allegation of creation of another dummy company - stay granted partly - AT

 

Quick Updates:Latest Updates

F: Section 73(11)
N: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
N: Seeks to rescind Notification No. S.O. 261 dated the 05th October 202
F: Section 16(4)
N: Seeks to extend the due date for filing FORM GSTR-1 for the month of M...
N: Seeks to extend the timeline under section 148 of the Rajasthan Goods ...
F: Registration-Another State
F: composition dealer
F: assessment order passed under section 74 of the CGSt Act in place of u...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N: Export of Onions (under HS Code 07031019) to Sri Lanka and UAE.
N: Imposition of Port restrictions on supply of Prohibited/Restricted ess...
A: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A: If an Assessee deposits all taxes, interest, etc. and complies with ot...
H: Condonation of delay in filing an appeal before the Appellate Authorit...
H: Seeking reimbursement of GST amount paid by the petitioner - Interpret...
H: Validity of assessment order - SCN as also the assessment order have n...
H: Characterization of receipt - amount received by the appellant upon re...
H: Reopening of assessment - reasons to believe - On the issue of disclos...
H: Revision petition u/s 264 by assessee - Claiming to act as a collectio...
H: Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity...
H: Addition u/s 68 - the Tribunal noted the extensive documentary evidenc...
H: Royalty receipts - income deemed to accrue or arise in India - assesse...
H: Speculative loss or not - Determine the nature of losses on forward fo...
H: Unexplained investment u/s 69 - The tribunal closely examined the addi...
H: Addition u/s 56(2)(vii)(b) - transfer under gift deed - family settlem...
H: Royalty receipt - transfer of right to use a computer software - The J...
H: TDS u/s 194C - payments of purchase to various vendors - Non deduction...