International Tax Ruling


Advises FSSAI to draw framework about disclosure of 'artificial ripeners usage' to consumers of fruits/vegetable

Delhi HC advises FSSAI to draw up a broad framework which takes into account all kinds of artificial ripeners so that the consumer of the fruit and/or vegetable is made aware of the fac...View More

Expenditure for CSR activities improves Company’s image, essential for smooth-operation, entitled for ITC 

CESTAT Mumbai sets aside order demanding duty, interest and penalty against input service availed by assessee- company towards fulfilment of Corporate Social Responsibility (CSR) activity; Rules that ...View More

Disposes challenge to anti-dumping investigation on solar cells,modules import from China, Thailand, Vietnam 

Delhi HC pursuant to UOI’s move to publish termination of investigation initiated on import of solar cells and modules whether or not assembled (into modules/panels), originating in or exported ...View More

Dispute involving ‘breach of condition’ not relates to ‘valuation’; Appeal maintainable before HC

SC allows Revenue’s appeal, holding that the dispute w.r.t. breach of condition of notification which may ultimately lead to subsequent demand of duty or imposition, "itself cannot be ...View More

Directs CBEC to consider representation against imported dry-dates examination by multiple agencies

Delhi HC in a writ challenging examination of imported dry dates by multiple agencies for alleged misdeclaration, directs CBEC to consider the representation as expeditiously as possible and pass a sp...View More

Religious use includes providing education and medical-aid, which reduces 'human-suffering' 

CESTAT Delhi rules that works-contract service in relation to construction of school and hospital buildings owned by charitable institution/trusts registered u/s 12A/12AA of Income Tax Act is “e...View More

Upholds denial of additional licence benefit on 'processed Iron-Ore' under Exim Policy 1990-93 

SC upholds Bombay HC's order denying benefit of additional licence (AL) on export of "processed iron-ore" during the period April, 1990 to March, 1991 as same was in the list of ineligible items as pe...View More

Goods moved to depot under 'Open-Purchase-Order' to maintain JIT inventory a mere ‘stock-transfer’

Karnataka HC allows assessee's writ, rules that Open Purchase Orders (OPO) do not constitute any Contract and “are only standing offers” which do not constitute a confirmed “Agreemen...View More

Industrial township falls within expression “Local Area”; Dismisses batch of appeal challenging entry-tax levy 

Supreme Court (Larger Bench) upholds the Orissa Entry Tax Act, 1999 and UP Entry Tax law, levying entry tax on goods entering into ‘industrial area/township’ by characterising it as a &ldq...View More

Industrial township falls within expression “Local Area”; Dismisses batch of appeal challenging entry-tax levy 

Supreme Court (Larger Bench) upholds the Orissa Entry Tax Act, 1999 and UP Entry Tax law, levying entry tax on goods entering into ‘industrial area/township’ by characterising it as a &ldq...View More