SSI Exemption - clubbing of clearances of four entities - buying ...

SSI Exemption Case: No Common Financial Pool Found Among Four Entities, Impacting Clubbing of Clearances for Tax Purposes.

February 16, 2018

Case Laws Central Excise AT

SSI Exemption - clubbing of clearances of four entities - buying and selling material to each other - a few transactions do not by any manner indicate that there was a common pool of funds. - AT

View Source

← Previous Next →

SSI Exemption - clubbing of clearances of four entities - buying ...

SSI Exemption Case: No Common Financial Pool Found Among Four Entities, Impacting Clubbing of Clearances for Tax Purposes.

February 16, 2018

Case Laws Central Excise AT

You may also like:

SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

SSI exemption - use of brand name - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

SSI exemption - flow of funds - mutuality of interest - common partner, common premises, common purchase of raw materials, exchange of raw material from one unit to...

Considering separate premises as single factory - All the units under reference are separate factories and are not the precincts nor the part of the same premises - The...

CBDT amended Income Tax Rules 1962 requiring non-resident entities with liaison offices in India to file annual statement Form 49C within 8 months from end of financial...

SSI Exemption - turnover cannot be clubbed together and the two units cannot be treated as one unit merely because various factors such as related partners, common use...

Section 153C applies equally to all non-searched entities, without creating a separate regime where the AO of the searched and non-searched entity are the same. The...

CENVAT credit - service tax paid by utilising the cenvat credit availed from a common pool - the utilisation of cenvat credit from common pool for payment of excise duty...

EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP

SSI Exemption - clubbing of turnover - Family members have several SSI units - common directors in private limited company and common partners in firm - The demand for...

Accrual of income in India - IATP manual clearly set out that there is no bar on member airline to provide service to non IATP Pool member and in fact, even non IATP...

Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ...

SSI Exemption - Clubbing of clearances - Merely because common electricity connection was used by both the units by itself will not make it a dummy of one another....

SSI Exemption - dummy unit or not - Merely because a common electricity connection was used by both the units by itself will not make it a dummy of one another....

Quick Updates: