International Tax Ruling
CESTAT Chennai sets-aside demand under reverse-charge mechanism (RCM) under category of ‘management, maintenance or repair’ (MMR) service against assessee [Dassault Systemes (DS) Simulia P
...View More In an important issue concerning the inter-play of anti-dumping proceedings with the RTI Act, 2005, Delhi HC rules that “there is no inconsistency between the provisions of the RTI Act and the A
...View More SC rules in Revenue’s favour, holds that show cause notice u/s 11A of the Central Excise Act, 1944 is ‘not’ necessary for recovery of the amount in case refund of duty is reviewed u/
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Rajasthan HC allows manufacturer-exporter to claim rebate of excise duty, including post removal charges from the factory gate to the Port of Export (PoE), without deducting the freigh
...View More CESTAT Chennai holds that “the TDS is a tax obligation which can never partake the character of value or consideration for the transaction or of the goods or of services.”; Thereby, d
...View More Bombay HC sets aside rejection of assessee’s declaration for SVLDRS-01 by Revenue on the premise that assessee (operating supermarket chain ‘D-Mart’) failed to select
...View More SC holds CESTAT’s order rejecting the value at which the goods (i.e. Esbiothrin) were sold, by treating assessee as related person of its buyer (where both assessee
...View More Madras HC reverse Single Judge’s order, extends benefit of zero-rating to works-contract executed by DTA dealer to registered person in Special Economic Zone (SEZ) in the Sta
...View More Delhi HC sets aside order raising demand and outrightly rejecting the submission of assessee (a BPCL dealer, engaged in re-sale of petroleum products and lubricants) that its turnover was erroneously
...View More CESTAT, Ahmedabad holds that in absence of difference in quantity of Petroleum Goods at loading and unloading stage and when the negligible variation is only due to temperature difference, there is ab
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