- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
- HC : By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires
- SC : Copy of SC-judgment holding that UP cannot impose VAT on Reliance’s inter-State natural-gas sales
- SC : Copy of SC judgment upholding RIL's classification of imported ‘n-Hexane’-type saturated hydrocarbon under Chapter-29
- SC : Cutting, grooving/routing of Aluminium Composite Panels, not ‘manufacture’; Revenue fails transformation, marketability test
Expert Column
 Swachh Bharat Cess – Rule 5 of POT & CENVAT application – A lateral viewSagar Shah, Head - Indirect Taxes, BDO India LLP |
 Service Tax – How Relevant is Form 26AS?K. Vaitheeswaran, Advocate & Tax Consultant |
 Would proposed NCAP provide smooth flight to domestic MRO service providers?Dharnendra Kumar Rana, Senior Principal, Advaita Legal |
 SSI Exemption - The 'Nebulae' EffectS Jaikumar, Advocate, Swamy Associates |
 Software Development a ‘Service’ or ‘Works Contract’ – An Endless EnigmaKumar Visalaksh, Associate Partner, ELP |
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