International Tax Ruling


Quashes refund adjustment order considering ‘no outstanding’ on Maharashtra Settlement Scheme' application-date 

Bombay HC rules on adjustment of refund against demand which did not exist on the date of adjustment of refund under Settlement Scheme; In turn, upholding assessee’s entitlement to refund of exc...View More

Quashes Assessment Order raising demand of Rs. 741 Cr against 'BG Exploration' basis "bald & vague" notice

Bombay HC set-aside VAT assessment order as well as notice raising demand of Rs. 741 crores on sale of petroleum crude and natural gas effected by the Assessee (B.G. Exploration and Production India L...View More

VAT paid on purchase not includible in determining taxable turnover; Calls for strict interpretation 

SC dismisses Revenue’s appeal, affirms Gujarat HC ruling in case of Ambuja Cements (assessee) which held that taxable turnover of purchases shall not include value of purchases on which no tax c...View More

Copy of order dismissing Revenue's SLP w.r.t. Entertainment-Tax levy on online-booking charges by PVR 

Copy of SC order dismissing Revenue's SLP against Madras HC judgment (Division Bench), which set aside Single Judge decision, effectively holding that Entertainment Tax under the Tamil Nadu Entertainm...View More

Dismisses Revenue's appeal challenging CESTAT's classification of Huawei’s Interface Card as PPCBA 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai ruling which accepted Huawei’s classification of imported ‘36-Port-100GE Interface Card’ under tariff item 8517 7010 a...View More

Huawei Interface Card correctly classified as PPCBA; Dismisses Revenue’s OTN reclassification 

CESTAT Mumbai holds that ‘36-Port-100GE Interface Card’ imported by Huawei Telecommunication was correctly classified under the Bill of Entry under CTH 8517 7010 as Populated Printed Circu...View More

Dismisses Informer's writ alleging undervaluation by Mercedes, BMW and Volkswagen

Bombay HC dismisses Petitioner-Informer’s writ calling for the complete records from Directorate of Revenue Intelligence (DRI) to ascertain the correctness, legality and propriety of the inactio...View More

Impregnated paper produced during particle board manufacturing, marketable; Upholds duty demand 

CESTAT Mumbai upholds the duty demand on the ‘impregnated paper’ which was produced as intermediate product during the manufacturing of plain bagasse particle board and pre-laminated bagas...View More

Upholds Kerala HC decision quashing luxury-tax demand against Club on limitation ground 

SC dismisses Revenue’s civil appeal against common judgment of Kerala HC which held the demand raised on the disputed receipts of the club for letting out its rooms, under the Kerala Tax on Luxu...View More

Citing time-barred assessment proceedings, quashes demand on rent receipts of Club 

Kerala HC upholds Tribunal order quashing demand on rent receipts citing assessment proceedings to be barred by limitation; Revenue issued notices under Kerala Tax on Luxuries Act, 1976 (Act) to respo...View More