International Tax Ruling


Dismisses PIL; No action warranted against Revenue Officers duly complying with DFIA-scheme provisions 

Tripura HC dismisses PIL seeking directions to initiate appropriate action against their erring Officers who have failed to deny exemption from BCD to goods imported by Transferees under Transferable ...View More

ITC-reversal not required on 'Furnace-oil' sold by IOCL to OMCs /HT consumers; Quashes rectification

Madras HC quashes Revenue’s rectification order reversing the ITC availed by assessee Indian Oil Corporation Ltd. (IOCL/Assessee) on effecting re-sale of furnace oil, acknowledges the disti...View More

SC interprets 'diversification' vs 'modernisation', dismisses exemption claim under UP Trade Tax Act

SC, in the context of U.P. Trade Tax Act, holds that replacement of old machinery with new machinery for improvement in quality/quantity of product, aided by new technology, falls in the category of '...View More

SC interprets 'diversification' vs 'modernisation', dismisses exemption claim under UP Trade Tax Act

SC, in the context of U.P. Trade Tax Act, holds that replacement of old machinery with new machinery for improvement in quality/quantity of product, aided by new technology, falls in the category of '...View More

IBC moratorium cannot impede SVLDRS benefit; Allows settlement after cut-off date

SC allows payment of settlement dues under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 long after the cut off date of June 30, 2020, admits the impossibility of making payment within the pr...View More

No power with Municipal Corporations/Municipalities to impose advertisement tax post GST

Karnataka HC rules that Municipal Corporations and Municipalities which are inferior corporate bodies of State do not have power to levy and collect tax on advertisement, as the authority to levy tax ...View More

Upholds amendment to Mega Exemption-Notification withdrawing works-contract exemption; No promissory-estoppel in continuing temporary reprieve

In a common order disposing 226 writ petitions, Madras HC upholds Notification No.6/2015-Service Tax withdrawing the service tax exemption granted to work contract services rendered to ...View More

Bombay HC refuses to grant interim relief at admission stage, grants liberty to Revenue to continue audit 

Bombay HC refutes to grant interim relief in a writ seeking declaration that Revenue doesn’t have power under Rule 5A of the Service Tax Rules, 1994 r/w Section 174(2)(e) of the CGST Act to cond...View More

No jurisdiction to tax transaction where work-orders for LPG-sale executed outside State

Tripura HC holds that State of Tripura has no jurisdiction to levy tax since the situs of sale which has been executed between Assessee and IOCL is at Guwahati, quashes Assess...View More

Directs interest-payment on already refunded IGST-refund relatable to SB having mismatch error

Delhi HC disposes writ, rules that interest on the IGST refund relatable to Shipping Bills (SBs) having mismatch errors, should accrue in favour of assessee after 60 days commencing from the ...View More