CIT vs Tulsyan NEC Ltd.
Computation of: Chargeable interest-Adjustment of MAT credit-The MAT credit admissible under s.115JAA had to be set off against the tax payable i.e. assessed tax, before calculating interest under s.234A, s.234B [LexDoc Id : 399918]
CCE vs Ace Auto Comp. Ltd.
Claim of exemption-Bar created in exemption notification attracted-The assessee, a small scale industrial unit, had prefixed the symbol and logo ‘TATA’ along with its own brand name ‘ACE’ on cover assembly manufacture [LexDoc Id : 399905]
Videocon International Ltd. vs UOI
Direction to adjudicate on question of payment of duty on consignment exported: Adjudication order passed but not enforced as per Supreme Court’s order-High court permitting export of goods on furnishing security in 1988, No action taken by respondent thereafter, Adjudication proceeding initiated after impugned direction in 2002-By the impugned judgment the high court had issued a direction to the respondents to adjudicate upon the question of payment of duty on the consignmen [LexDoc Id : 409359]
