International Tax Ruling


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

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