Home Highlights October 2014 Year 2014 This

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1. Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be...

2. Disallowance of deduction u/s.10B - 100% export oriented unit (EOU) - deduction u/s. 10B cannot be denied to assessee especially when in the last year, same was allowed...

3. Exemption from payment of tax under section 10B - 100% EOU - Scope of term 'Manufacture' - following the judgment of this court in Girnar Industries v. CIT (2009 -TMI -...

4. 100% EOU - None of the Government authority has disputed that the assessee has not started commercial production on that date - the assessee is entitled for exemption...

5. Deduction u/s 10B - Benefit to 100% EOU - AO not made an allegation that the assessee has not furnished the details of old and new plant and machinery - existing DTA...

6. Computation of deduction u/s 10B - 100% EOU - inter unit transfer should not be treated as part of the “Total Turnover” while computing deduction u/s.10B of the Act - AT

7. 100% EOU - The moment the decision / approval of the Development Commissioner is ratified by the Board of Approval it will relate back to the date on which the approval...

8. Non setting off the losses from Export Oriented Unit (Section 10B unit) against the income earned in the Domestic Tariff Area Unit - Admittedly, in the instant case, the...

9. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit (EOU) - refund allowed - AT

10. Eligibility for exemption u/s 10B - Tribunal did not commit any error in holding that the assessee was a 100% Export Oriented Undertaking and not an SEZ Unit and...

11. Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

12. 100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

13. 100% EOU - Exemption u/s 10B - unabsorbed depreciation and unabsorbed investment allowance should be adjusted against the income of the export-oriented business...

14. The assessment u/s 143(3) was completed, disallowing the deduction u/s 10B on grounds that processing iron ore does not constitute manufacturing within Section 10B's...

15. Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...