International Tax Ruling


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

Upholds AAR-ruling on classification of component/parts/sub-assemblies imported by BMW from group-companies 

Madras HC upholds Customs AAR ruling that the import of components/parts/sub-assemblies by BMW India (assessee/respondent no.2) will be classified under their respective headings / sub-headings of the...View More

Affiliation-fees paid to Universities exempt; However, rental income for banking facilities taxable

Karnataka HC (Division Bench) dismisses Revenue’s writ appeal against order of Single Judge, holds that no service tax could be charged on affiliation fees paid to the Universities; Further, obs...View More

'Online movie ticket booking' outside Tamil Nadu’s Entertainment Tax realm 

Madras HC, in writ appeal, allows PVR Ltd challenge against the Single Judge ruling that confirmed the re-assessment order under the Tamil Nadu Entertainment Tax Act, 1939 imposing entertainment tax o...View More

Dismisses Revenue's SLP against quashing VAT-levy on materials procured by Power-Grid from outside State 

SC dismisses Revenue’s SLP against J&K HC’s judgment in the matter of Power Grid holding that the act of importing/purchasing goods (tower material, conductors, sub-station material, s...View More

Vodafone’s roaming revenue from other circles/entities not taxable; Allows credit on HDPE-duct 

CESTAT Chennai rules on taxability of out roaming revenue transferred from other Vodafone entities,E-top ups in-roaming and out-roaming circles while ‘entirely’ sets aside ...View More

Waiver certificate for detention/demurrage charges only for "innocent" importers and binding upon CCSPs 

Madras HC, in a batch of writ petitions, rules that Customs authorities cannot issue blanket waiver certificates under the HCCA Regulations, 2009 ( Handling of Cargo in Customs Areas Regulations,...View More

Notification rescinding ADD without waiting for DA’s recommendations, “without power”; Directs sunset review 

Gujarat HC sets aside Notification No. 3/2020 - Customs (ADD) revoking anti-dumping duty (ADD) imposed on Purified Terephthalic Acid (PTA) originating/exported from China, Iran, Indonesia, Malaysia, T...View More

ADD to continue during sunset review; Directs Govt to issue extension notification; Grants interim-relief to Reliance 

Gujarat HC issues interim relief in Reliance Industries favour, directs the Govt to issue notification for extending anti-dumping duty (ADD) on Purified Terephthalic Acid (PTA) originating/exported fr...View More

Dismisses Revenue's appeal challenging CESTAT ruling on mobile-cover classification in Samsung India case 

SC dismisses Revenue’s civil appeal against CESTAT Delhi ruling in Samsung India Electronics Pvt. Ltd. (assessee) on classification of mobile phone front covers, middle covers, and back covers; ...View More