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1. Project import - the power generation plant where the turbine has been used is set up in the appellant's sugar factory which cannot be considered as a power generation...

2. Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.

3. Legality of a demand of ₹ 1/- per bulk litre of industrial alcohol manufactured - so long as expenses are incurred by the State Government in ensuring that...

4. Denial of project import benefit - power generation project - 1MW plant of the appellant cannot be treated as power generation project - SC

5. 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...

6. 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...

7. Benefit of exemption under S. No. 512 of Notification No. 50/2017-Customs for parts/components imported for manufacturing Lithium Ion Batteries. The department denied...

8. Levy of purchase tax - Valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the...

9. Levy of purchase tax - valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the...

10. Transfer pricing adjustment - Determination of arm's length price for power transferred by assessee's captive power plant to non-eligible manufacturing units, reducing...

11. Deduction u/s 80IA - profit of Generation of electricity - notional income from savings in Low Sulphur Heavy Stock (LSHS) due to steam generation by the assessee's...

12. Delhi Tribunal grants additional depreciation on assets purchased for power generation - Article

13. The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by...

14. Notification 67/95 - Manufacturing Sugar & Molasses - Molasses used to produce Etyl Alcohol - Paid 8% of the value of clearance of such undenatured ... - AT

15. Compensation on account of shortfall in the power generated by the assessee company vis-a-vis the minimum guarantee rated capacity of production of power is to be held...