International Tax Ruling


Debunks assessment against Nokia absent 'proper and clear' order; Embarks on VAT-CST interplay

Madras HC quashes sales-tax demand of over Rs. 1500 crores citing ‘lack of clarity’, in challenge to assessment orders by Indian arm of a Finnish multinational telecommunication, IT and co...View More

Upholds interest payment on VAT-refund to Kirloskar Brothers; Highlights 'continuing lapse' by Revenue

SC in Revenue’s SLP against Jharkhand HC order, directs interest payment at 6% to Kirloskar Brothers on the amount of VAT refund; Distinguishing co-ordinate bench’s decision in assessee&rs...View More

MakeMyTrip eligible to 90% abatement as 'Tour Operator' on stand-alone room bookings

CESTAT Delhi determines that online booking giant MakeMyTrip is eligible to claim 90% abatement of service tax when solely arranging or booking accommodation in relation to a tour by virtue of being a...View More

Dismisses writ seeking direction to UOI to allow non-basmati rice export post ban 

Delhi HC dismisses writ by exporter of rice seeking directions to UOI to permit export of non-basmati white rice for which shipping bills had been filed before issuance of DGFT Notification No. 20/202...View More

Affirms HC decision classifying LAN cable as computer peripherals; Dismisses Revenue’s SLP

SC dismisses Revenue's SLP against Rajasthan HC decision on classification of LAN Connection Cable (CAT-5 and/or CAT-6 cables) used to connect the computer to a network for high speed d...View More

Affrims HC decision classifying LAN cable as computer peripherals; Dismisses Revenue’s SLP 

SC dismisses Revenue's SLP against Rajasthan HC decision on classification of LAN Connection Cable (CAT-5 and/or CAT-6 cables) used to connect the computer to a network for high speed data transmissio...View More

LAN Connection Cable classifiable as ‘computer peripherals’, sets aside Tax Board order

Rajasthan HC classifies LAN Connection Cable (CAT-5 and/or CAT-6 cables) as ‘computer peripherals’ under Rajasthan Value Added Tax Act, quashes order of Tax Board; While doing so, observes...View More

Processing raw data via internet for overseas clients of holding Co. constitutes ‘Business Support Service’ 

CESTAT Allahabad rules that ‘Content Support Services’ involving evaluation of prospective customers, telemarketing, processing of purchase orders, information and tracking of delivery sch...View More

Tea blending & packing not 'manufacture'; Definition exhaustive, not expansive; Dismisses Revenue's appeal 

SC holds that mere mixing of different types of tea by retailer/wholesaler only for the purpose of marketing as tea and not a particular type of tea, does not involve any ‘process/manufacture&rs...View More

Quashes re-assessment against Flipkart; Rules on validity of proceedings upon lapse of limitation 

Allahabad HC holds that jurisdiction to reassess assessee (Flipkart India Pvt. Ltd.) did not arise when assessee filed annual return within extended time and thus quashes reassessment order, obse...View More