International Tax Ruling


Directs refund of 'subsidy amount' erroneously paid; Rejects Revenue's limitation plea

CESTAT Delhi allows refund of subsidy amount deposited 'erroneously' by Assessee, nullifies Revenue’s time-bar plea citing Tribunal order setting aside di...View More

Exporter liable to refund duty drawback even where write-off is permissible under FEMA 

Delhi HC upholds ex parte order of Revisional Authority (Addl Secretary, FinMin) rejecting the revision application against an order confirming demand of duty drawback availed by assessee-exporter in ...View More

Manufacturer-Dealer-Customer trifecta vis-a-vis warranty recompense, a composite transaction; Upholds sales tax

SC (3-Judges Bench) answers reference in a batch of 34 appeals while holding that an automobile dealer liable to sales tax on credit note issued by manufacturer; In clear language, SC observes that su...View More

Impractical to expect CHA to verify document authenticity which even Bank/Department cannot ascertain

CESTAT Delhi holds that making Custom House Agent (CHA) responsible to verify the authenticity of the documents or identity of exporter “seems to be too much and unpractical&rdquo...View More

Exempts ‘Batteries’ for 'Solar Power Generating System'; Cites Govt’s intention to promote non-conventional energy 

CESTAT Kolkata holds that ‘Batteries’ are integral part of ‘Solar Power Generating System’ and eligible for benefit of exemption, thereby, sets-aside demand, states that "It is...View More

Modulation of pre-deposit conditions possible under writ powers considering case peculiarity

Karnataka HC partly waives off the requirement of pre-deposit for filing a second appeal before the Karnataka Appellate Tribunal (KAT) on the ground that court in the exercise of its writ powers can m...View More

Quashes cess assessment order citing ‘unreasonable’ time taken to conclude proceedings

Bombay HC partly quashes demand of cess against Siemens Ltd. (assessee) for bringing goods within limits of Navi Mumbai Municipal Corporation (NMMC) owing to unreasonable amount of time (10 years...View More

Quashes cess assessment order citing ‘unreasonable’ time taken to conclude proceedings

Bombay HC partly quashes demand of cess against Siemens Ltd. (assessee) for bringing goods within limits of Navi Mumbai Municipal Corporation (NMMC) owing to unreasonable amount of time (10 years...View More

Warranty replacement by dealer against credit notes issued by OEM is ‘sale’

Karnataka HC allows Revenue’s revision petition, holds that warranty replacement by dealer against credit notes issued by OEM (Tata Motors formerly known as TELCO)  to meet OEM’s warr...View More

Sets aside order imposing penalty despite Division Bench's interim protection restraining coercive steps

Madras HC sets-aside Revenue’s order taking coercive steps by imposing penalty on the Assessee despite Division Bench’s interim order restraining the same; Assessee is engaged in the manuf...View More