- SC : Copy of SC-judgment holding 'Fees' paid to speaker via booking-agent, not taxable as 'Event Management Service'
- SC : Copy of SC judgment holding Gazette publication as effective date for MIP on steel imports
- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
Expert Column
.jpg) Exemption Entries – More Elbow for InterpretationS. Rahul Jain, Joint Partner, Lakshmikumaran & Sridharan Attorneys |
 Supreme Court’s Decision in Canon India – A Final Nail in the DRI’s Coffin?Sai Prashanth, Principal Associate, Lakshmikumaran & Sridharan Attorneys |
 Finance Act 2021- A Glimpse into the Future of Indirect Tax DisputesGopal Mundhra |
 The Legal Quandary Surrounding Taxability of Grant-in-AidShubham Vijay, Principal Associate, Lakshmikumaran & Sridharan Attorneys |
 Legality of Demand Raised on Account of Mismatch Between ST & IT ReturnsSarthak Garg, CA |
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