International Tax Ruling
Bombay HC declares the Customs authorities’ act of disposing 'gold bangles' belonging to two Iranian nationals (Petitioners) as void, illegal, and unconstitutional emphasizing that the disposal
...View More Bombay HC rules that agreement to provide manpower for repair/maintenance and bug fixing services in relation to software, whose full ownership, source code and intellectual property remains at the ha
...View More CESTAT Ahmedabad holds that activity of X-ray of pipeline qualifies as ‘works contract service’ on finding that it is provided along with material i.e. Xray films, while drawing parallels
...View More CESTAT, New Delhi interprets the term ‘consideration’, holds that “no show charges” i.e. forfeiture of the amount received by a hotel from a customer on cancellation of the boo
...View More Gujarat HC holds that, paragraph no. 5.10(c) in revised Handbook of Procedures -2015-20 r/w Policy Circular dated March 29, 2019 is ‘prospective’ in nature qua the EPCG Authorisation, whic
...View More Bombay HC declines to entertain appeal filed by Assessee who collected sales tax from its customers but chose not to pay over the sum to the Government and only after he was investigated in pursuance
...View More Supreme Court dismisses Punjab & Sind Bank's appeal in relation to creation of priority for secured creditors, affirms HC’s denial of preference claim by Bank over defaulting borrower’
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CESTAT Chennai sets-aside demand of service tax on fees collected by assessee (Indian Lab) for biometric registration of candidates seeking employment in Malaysia and uploading
...View More CESTAT Chennai dismisses the demand of service tax on IIT, Madras [Centre for Industrial Consultancy and Sponsored Research or ICSR] under the head of ‘Scientific and Technical Consultancy&rsquo
...View More Telangana HC holds that no provision under the Customs Act, 1962 envisages that a decision taken by Chief Commissioner (CC) would not be appealable, thus, rejects Revenue’s appeal finding no inf
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