International Tax Ruling
SC allows Revenue's appeal by setting aside CESTAT order and holding that sale of ‘footwear’ to ‘institutional consumers’ (military and paramilitary institutions in this case)
...View More Karnataka HC directs the Revenue to refund amount collected from Assessee (a 100% EOU) during the course of search proceedings absent any adjudication, or order quantifying the tax payable by assessee
...View More Bombay HC permits“an amendment to all Petitions to include a challenge to the levy of stamp on delivery orders” (DOs), declines to continue the earlier stay in respect of DO
...View More Gujarat HC dismisses Revenue's appeal, holds that "on 'bill of entry, the authorities cannot charge stamp duty" as per the Bombay Stamps Act, 1958, distinguishe
...View More CESTAT Ahmedabad allows CENVAT credit of service tax paid erroneously under ‘reverse charge mechanism’ (RCM) on intellectual property right (IPR) services; Notes t
...View More In a matter involving classification of ‘integral’ parts of ‘Cutter Suction Dredger’ to be eligible for 'nil' duty benefit on import, SC remarks that “The test is not whe
...View More Orissa HC, vide 130 pager judgment disposes a batch of writ petitions, citing ‘sufficient cause’, for non-deposit of entry tax at the relevant time in terms of this Court's
...View More Delhi HC holds that, mentioning of Free Trade Warehousing Zone (FTWZ) as ‘exporter’ or ‘client’ in shipping bill (SB) does not chan
...View More SC allows Revenue’s appeal, allows recovery of tax arrears under the Revenue Recovery Act, 1884 by reviving the attachment notice, considers “the peculiar cir
...View More CESTAT Hyderabad rejects the refund of Krishi Kalyan Cess (KKC) worth Rs, 5 lakhs paid on services received for manufacturing (viz. transportation of goods, Manpower supply-recruitment, maintenance an
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