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1. Investment allowance - The Canteen cannot be said to be an `industrial undertaking' as it does not manufacture or produce any article or thing - disallowance u/s...

2. Classification of rectified spirit - ethyl alcohol and rectified spirit are one and the same - rectified spirit which is not used for human consumption is nothing but...

3. A leasing or finance company, which leased out machinery owned by it, to third parties, who used the machinery for manufacture of articles or things as specified in...

4. Unabsorbed investment allowance - allowance u/s 32A (6) - AO had to see whether the assessee had fulfilled the conditions of section 32A(6) but he laid emphasis on the...

5. Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or...

6. Validity of Higher Rate of tax on Rectified Spirit - It cannot be said that the differential rate of tax made by the State is perverse. Specific reasons have been...

7. Constitutional validity of levy of VAT on Extra Neutral Alcohol (ENA) - post GST regime - alcoholic liquor not for human consumption or industrial alcohol or non-potable...

8. Rectified spirit which is not used for human consumption is nothing but Ethyl Alcohol and is finding place in Tariff Item No.22072000

9. Classification of goods - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - AT

10. Cenvat credit - the rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - credit allowed - AT

11. Deduction u/s 80IB - Manufacturing activity - claim denied as assessee company is only providing services to mineral oil concerns and generation of logs does not amount...

12. Investment allowance under section 32A(1)(2)(iii) - . The words “shall be deemed always to have included“, therefore, have to be given a limited meaning of understanding...

13. Carry forward of investment allowance - unabsorbed depreciation of Amalgamating Company - Section 72A - Claim allowed - HC

14. Reversal of CENVAT Credit - in respect of clearance of Rectified Spirit, Un-denatured Ethyl Alcohol and Ethyl Natural Alcohol, there was not even need to pay 8% or 10%...

15. Deduction u/s 80I - Whether industrial alcohol is covered by the word “other alcoholic spirit“ under Schedule 11 - Industrial alcohol constitute separate class seems to...