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1. CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

2. Computation of deduction u/s 80IB/80IC - allocation of advertisement expenses to the eligible units in the ratio of turnover of eligible units to the total turnover of...

3. The assessee, a pharmaceutical company, claimed deduction u/s 80-IE for its units located in Sikkim. The Assessing Officer (AO) allocated the Research and Development...

4. Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

5. Section 44C refers to common head office expenses and cannot encompass the expenses exclusively incurred by the expenses incurred by head office employees exclusively...

6. Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their...

7. Deduction u/s 80IC - allocation of the cartage expenses and diesel and oil expenses among two units - determination of the eligible profit - CIT(A) has rightly allocated...

8. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

9. Deduction u/s 80IB(4) - manufacturing activity or not - profit earned out of Jammu & Kashmir Unit - The plea that there was no research and development expenditure at...

10. TP adjustment made in respect of provision of back office services - In any case, we find the main grievance of the ld. DRP seems to be that AE revenue is only ₹...

11. Head office expenses - Once the amount is found to be exclusive expenditure incurred by the head office towards the Indian branch, the same is required to be allowed in...

12. Allocation of common expenses between STPI and non-STPI units - The foreign exchange fluctuation can be linked to specific items and how it is not understandable as to...

13. CENVAT Credit - there is inspection, repacking and relabeling of the container from unit to unit container or bulk to unit container - prima facie such activity is...

14. Storage of manufactured goods to non manufacturing unit - due to shortage of space in their manufacturing unit, they took Central Excise registration for Unit III but no...

15. Head Office distributed credit - The input service distributor can distribute the Service Tax paid on input services amongst its various units only if such services are...