International Tax Ruling


Dismisses Revenue’s review against delayed SLP dismissal challenging secured creditors' priority over Revenue’s dues 

SC dismisses Revenue’s review petition challenging the SLP dismissal against HC judgment of priority of Revenue’s dues during enforcement of security interest under SARFAESI Act, over secu...View More

Citing delay, rejects Revenue’s SLP challenging secured creditor’s priority dues over Revenue’s under SARFAESI Act 

SC, on grounds of 498 days delay, dismisses Reveue’s SLP challenging Bombay HC judgment on priority of secured creditors dues over Revenue’s arrears, first charge, for liquidation of dues ...View More

Secured creditors claim ranks above Revenue’s dues during security interest enforcement 

Bombay HC holds that claims of secured creditors would take priority over the dues of taxing/revenue authorities during the enforcement of security interest under SARFAESI and RDDB Act ...View More

Dismisses Assessee's SLP contesting EOU’s re-assessment for misusing duty-free imports for domestic clearance 

SC rejects assessee's SLP against Rajasthan HC ruling that upheld CESTAT order confirming customs duty liability on a 100% EOU for misusing duty-free imports by selling finished goods domestically whi...View More

Duty-free import of costly materials for manufacturing goods cleared to DTA, misuses 100% EOU Scheme 

Rajasthan HC (Jodhpur) dismisses Assessee's appeal against CESTAT's order upholding their customs duty liability for importing duty free white marble blocks under the EOU scheme but selling the finish...View More

Allows criminal bail application of accused; Seeks cooperation in trial and imposes conditions 

SC allows criminal appeal application of Appellant against rejection of bail by HC while expecting complete cooperation and clarifying “Any infraction of the conditions shall entail cancellation...View More

Cannot split composite mining contract for charging tax under different head as CHS 

Calcutta HC dismisses Revenue’s appeal challenging the demand dropped by CESTAT, Kolkata on Cargo Handling Services (CHS) rendered in a composite contract involving mining services; Assessee ent...View More

Restructuring bare building into showroom by realtor not finishing service but original works 

CESTAT Delhi holds that conversion of bare skeletal structure of a building into modern commercial showrooms/outlets constitutes as ‘original works’, consequently quashes demand of service...View More

Construction services for IIT & other educational institutions exempt; Dismisses Revenue's appeal 

CESTAT Allahabad rejects Revenue's appeal, upholds the original order dropping demand for construction services rendered by assessee to education institutions like IIT, JK Educational Foundation, Supe...View More

Imports for setting-up tech park exempt, delay in approvals attributable to Metropolitan Authority 

Madras HC holds that delay of more than 10 months caused by Chennai Metropolitan Development Authority (CMDA) cannot be a reason to deny benefit of duty exemption on import of capital goods for settin...View More