International Tax Ruling


Affirms HC order upholding revised assessment issued after 15 years attributing delay to Assessee

SC dismisses Assessee’s SLP challenging the Madras HC dismissing the writ appeal against judgment that upheld the revised assessment passed after 15 years, attributing the delay largley caused d...View More

Directs Revenue to comply Ingram Micro-ruling on Form-C issuance across all connected matters, appeals 

Supreme Court in disposing Revenue’s appeals, directs the Revenue to comply with the Delhi High Court’s view in Ingram Micro for all related matters, including appeals ...View More

Whether Revenue’s Eligibility Certificate pre-requisite for claiming area-based excise benefit; Issues notice 

SC issues notice to Revenue in Assessee’s civil appeal against Gauhati HC judgment which upheld the CESTAT Kolkata ruling on rejection of application for fixation of a special rebate/r...View More

Upholds revised assessments passed after 15 years, attributing delay largely to Assessee 

Madras HC dismisses writ appeal filed by Assessee who challenges the upholding of revised assessment order passed in 2021 under TNGST Act of 1959, passed after 15 years for AYs 2004- 05 and ...View More

Eligibility Certificate not pre-requisite for area-based excise benefit; Upholds dismissal on limitation grounds

Gauhati HC upholds CESTAT Kolkata ruling which upheld the rejection of application for fixation of a special rebate/rate of value addition in terms of the notification No. 20/2007-CE&nb...View More

Orders refund of pre-GST security-deposit paid for ‘Transporter’ registration; Costs Officer for malafide action 

Tripura HC slams Superintendent with Rs. 20,000 costs for initiating adverse proceedings u/s 77 of TVAT Act, 2005 against a transporter (Petitioner) after 6–9 years for alleged delivery of goods...View More

DGTR's Final Findings proposing ADD on Chinese Titanium Dioxide vitiated by procedural irregularities; Quashes Notification 

Calcutta HC allows writ petition of India Pain Association challenging the final findings of the DGTR proposing anti-dumping duty on on Titanium Dioxide imported from or originating in China PR, for p...View More

Canned and preserved Pineapple Slices and Tidbits not ‘Fresh Fruits’ for sales tax exemption 

Bombay HC answers the sales tax reference in Revenue’s favour, holding that pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup and packed in vacuum-sealed cans canno...View More

Nestle's 'Nescafe Premix' classifiable as 'Instant Coffee', not powder for making non-alcoholic beverage 

Bombay HC, in the context of Bombay Sales Tax Act, 1959, and against Revenue's favour, upholds Maharashtra Sales Tax Tribunal ruling that Nestle's 'Nescafe Premix' is classifiable under Entry C-II-3, ...View More

IPR transfer, a one-time taxable event; Periodic payments cannot create recurring liability 

CESTAT Chandigarh dismisses Adjudicating Authority’s view that continuous use of IPR and periodic remuneration by recipient constitute recurring taxable events for the service supplier...View More