Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Valuation - subsidy - manufacture of DDT - whether amount of ...

Case Laws     Central Excise

April 4, 2017

Valuation - subsidy - manufacture of DDT - whether amount of subsidy received by the appellant from the Government of India is to be treated as additional consideration for the sale of the goods manufactured by the appellant and sold to the Ministry, Govt. of India? - Held Yes - AT

View Source

 


 

You may also like:

  1. Valuation - inclusion of subsidy - Under the promotion policy involved in these appeals, the subsidy does not reduce the sales tax that is required to be paid by the...

  2. Valuation - CST amount subsidy is sanctioned and credited to the bank account of the appellant - There is no justification for inclusion in the assessable value, the...

  3. Valuation - Nature of amount received - the appellant received some amount from the buyers of scrap and some amount from Honda India for the value of the auto parts -...

  4. The NCLT had directed the release of an industrial promotion subsidy claim amount to the Corporate Debtor, which was sanctioned prior to the commencement of CIRP. The...

  5. Valuation - inclusion of amount of subsidy - Subsidy under the promotion policy does not reduce the selling price - The amount of subsidy under the promotion policy is...

  6. The petitioner sought release of an export subsidy of Rs. 8,08,50,000/-. The respondent confirmed that the milk powder exported by the petitioner, amounting to 1617...

  7. Characterisation of receipt - industrial Promotion Subsidy (IPS) received - the subsidy was short recognized by the assessee in earlier years and therefore the excess...

  8. Claim of deduction u/s 80IC – Manufacture of air purifier or air purification systems amounts to manufacturing activity or not – the activity amounts to manufacture - HC

  9. Process amounting to manufacture - The appellant's contention was that the activities—testing, labeling, and packing—performed on imported modems did not amount to...

  10. Process amounting to manufacture or not - clearance of ethanol blended motor spirit (EBMS) - First, it is to be tested that activity is whether amount to manufacture and...

  11. Valuation - Reduction of subsidy for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project - The...

  12. Process amounting to manufacture or not - activity of “labelling or relabeling, declaration by affixing fresh Maximum Retail Price (MRP) stickers” on each unit pack, by...

  13. Place of supply - manufacture and supply of die to the foreign customer - export or not - applicant raised the tax invoice for this die immediately after the manufacture...

  14. Levy of Dividend distribution tax (DDT) at the rate of 20.36% u/s 115O - claim of assessee that it should have been levied at the rate of 15% in terms of Article 10 of...

  15. Benefit of DTAA against Dividend Distribution Tax (DDT) - whether the benefit of DTAA can be extended to domestic company? - The Protocol with reference to Article 10 as...

 

Quick Updates:Latest Updates