High Court Rulings
Karnataka HC rules on taxability of ‘software implementation’ by assessee for a bank, holds such activity a “mere service” through skill and human effort, and there is no right
...View More HC upholds Tribunal order, auction sale of repossessed hypothecated vehicles by bank taxable under Tamil Nadu VAT Act; Rejects assessee’s contention that such sale is only in capacity of being a
...View More HC allows writ petition against Mumbai CESTAT that decided issue finally against assessee, albeit referring similar question to Larger Bench in case of connected appeals; CESTAT had denied excise duty
...View More HC quashes re-assessment proceedings initiated u/s 21 of U.P. Trade Tax Act, absent any material / reason to believe on part of Assessing Officer (AO) that some turnover escaped assessment; Observes,
...View More HC rules in favour of assessee, supply / sale of goods to purchaser’s branch office in Chennai towards export by HO in Bombay, entitled to tax exemption u/s 5(3) of Central Sales Tax Act; Reject
...View More HC rules in favour of assessee, ground handling services provided at airport classifiable as 'cargo handling services' u/s 65(105)(zr) of Finance Act, applies principle of Sec 65A(2)(a) that specific
...View More HC allows writ, directs refund of excess input tax claim kept in abeyance by Assessing Authority on account of SLP proposed to be filed by Dept. challenging dicta laid down by HC's Division Bench in c
...View More HC rejects Revenue appeal, rules on CESTAT’s power to extend stay beyond period of 365 days stipulated u/s 35C(2A) of Central Excise Act; Sec. 35C(2A) stating that, "Tribunal shall, where it is
...View More HC allows Revenue appeal, upholds Additional Commissioner's order that assessee exported ‘non-Basmati rice’, which is prohibited for export in terms of DGFT Notification dated November 5,
...View More HC allows Revenue’s writ, Settlement Commission barred from entertaining application in relation to seizure of smuggled gold; Plain reading of third proviso to Sec 127B(1) of Customs Act indicat
...View More
 (1).PNG)
