International Tax Ruling


Upholds CESTAT-order, valuation of ‘Specially Denatured Spirits’ cleared for captive-use basis 'conservative price'

SC dismisses Revenue's appeal assailing method adopted by Commissioner for determining the value of ‘Specially Denatured Spirits’ (SDS) cleared for captive consumption for m...View More

Directs Registry for CJI’s instruction in listing Revenue’s review petition against Canon-India ruling 

In a review petition against the Canon India ruling, the Division Bench of SC directs the Registry to obtain instructions from the CJI and list the matters accordingly; This is because the impugned or...View More

Cannot hold-up Fire-Arms consignment on procedural grounds; Directs importer to approach DGFT for licence 

Delhi HC directs assessee-importer, holding licenses from Department of Defence Production (DDP) to import ‘fire arms’, ‘full arms’ in India, to file an application with DGFT f...View More

Allows SAD refund filed beyond limitation period, rejects Revenue's appeal

Delhi HC allows Special Additional Duty (SAD) refund for claim filed beyond limitation period, thereby dismisses Revenue’s appeal; Heavily relies on own stance in Sony India Ltd, Premier Timber ...View More

Upholds penalty absent any perversity in original-authority’s ‘subjective satisfaction’ about 'intent-to-evade'

CESTAT Chennai rejects appeal by assessee challenging penalty imposed by Lower Authority for non-payment of service tax collected from customers and non-filing of ST-3 returns for ...View More

Upholds AAR-order; ‘Boiled Supari’ classifiable as Areca Nuts, not Betel Nut product

Delhi HC dismisses appeal against order passed by Customs Authority of Advance Ruling (CAAR) classifying various types of “Boiled Supari packed in consumer packing and bulk p...View More

Import of goods from outside State triggers Entry-Tax levy; Upholds demand against Bharti Infratel

Himachal Pradesh Tax Tribunal (Dharamshala) upholds Rs. 2.5 crores (approx.) entry tax demand against Bharti Infratel Ltd (assessee) on causing entry of goods like towers, shelters...View More

'Tracker cultivation charges' payable by farmers to Agricultural Dept. not taxable as SOTG

CESTAT, New Delhi holds that ‘tractor cultivation charges’ received from farmers by  Directorate of Agricultural Engineering, Government of Madhya Pradesh (Assesse...View More

Dismisses Revenue's review against order dismissing appeal involving exemption notification applicability on maintainability ground 

Calcutta HC (Division Bench) dismisses review application filed by Revenue against the original decision of Court wherein Revenue’s appeal was dismissed on ground of being non-maintainable, give...View More

SVLDRS benefit denial for technical glitches renders Petitioner remediless, impermissible under law

Gujarat HC rules that denial of SVLDR Scheme benefit merely on account of technical glitches due to which amount deposited with the bank was recredited which were beyond Petit...View More