High Court Rulings
HC upholds Tribunal order, rejects assessee's claim for higher land cost deduction (i.e. 50% of sale consideration) on construction and sale of apartments, over and above cost disclosed in returns; Ap
...View More HC allows writ, supply of natural gas (NG) to Govt. of India through its nominee GAIL, where delivery is effected from ONGC pipeline, not liable to sales tax under Gujarat Sales Tax Act; On a conjoint
...View More HC extends benefit of compounded tax @ 2% u/s 8(a)(i) of Kerala VAT Act to a works contractor for AY 2005-06, despite non-compliance with condition of non-registration under CST Act; Notes that, after
...View More HC allows writ petition, lambasts Customs Dept's highhandedness and arbitrary exercise of power leading to delay in release of seized goods (split betel nuts) by around one and half year, in garb of o
...View More HC upholds Tribunal's findings, allows credit of countervailing duty (CVD) on automatic winding machine procured from Karnataka State Financial Corp. (KSFC), under Rule 57T of erstwhile Central Excise
...View More HC upholds penalty u/s 76 of Finance Act, 1994, absent any acceptable/reasonable cause or reason adduced by assessee, a partnership firm, for non-payment of service tax for about 3 years; Assessee con
...View More HC dismisses assessee’s WP, application filed seeking settlement of dispute before Settlement Commission invoking Section 127B of Customs Act, not entertainable, as long as ingredients of Sectio
...View More HC rules in assessee's favor, quashes show cause notice (SCN) issued beyond 90 days from order suspending licence, under Regulation 20 of Customs Broker Licensing Regulations, 2013 (CBLR), as same iss
...View More Karnataka HC dismisses challenge to Sec. 35F of Central Excise Act mandating pre-deposit for entertaining appeals before Commissioner (Appeals) or CESTAT, as the case may be; Said Section, as amended
...View More Bombay HC rejects assessee’s writ petition, China specific safeguard duty imposed u/s 8C of Customs Tariff Act, 1975 (CTA) on “Carbon Black” imports not exempt under Notification No.
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