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3 results for “transfer pricing”+ Section 56(2)clear

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Key Topics

Section 11A2Section 42Section 4(1)(a)2

COMMNR. OF CENTRAL EXCISE, HYDERABAD vs. M/S. DETERGENTS INDIA LTD

C.A. No.-009049-009051 - 2003Supreme Court08 Apr 2015

Bench: Cegat Was Also Dismissed By The Impugned Judgment Dated 22.4.2003. 2

Section 4Section 4(1)(a)Section 4(4)(c)

transferred from one company to another; depots of Shaw Wallace and DIL were in the same premises; DIL sends monthly newsletters to Shaw Wallace showing production, despatches, purpose, technical problems, quality problems, details of power consumption etc. - and Shaw Wallace fixes the price of DIL products; and unsecured loans of approximately Rs.55 lakhs were given by Shaw Wallace

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

price would be left to the whims and fancies of the assessing authority. This argument was repelled by this Court after setting out Sections 2(g) and 2(ja), which define “sale” and “works contract”. The Court then went on to discuss Sections 9(2) and 13(3) of the Central Sales Tax Act. Section 9(2) of the Central

COMMNR.,CUSTOMS & CENT.EXCISE AURANGABAD vs. M/S. ROOFIT INDUSTRIES LTD

Appeal is allowed restoring the order passed by the Adjudicating

C.A. No.-005541-005541 - 2004Supreme Court23 Apr 2015
Section 11ASection 11A(1)Section 35LSection 4

56,318/- for the period of 01.01.1996 to 30.06.2000 should not be recovered from them under proviso to Section 11A(1) of the Central Excise Act read with Rule 9(1) of the Central Excise Rules, 1994 and Civil Appeal No. 5541 of 2004 Page 2 of 15 Page 3 JUDGMENT why penalty under Section 11AC and interest under Section