International Tax Ruling


Dismisses Revenue’s writ-appeal; State cannot reopen assessment basis VAT amendment post Constitution Amendment Act

Kerala HC (Division Bench) dismisses Revenue’s writ appeal assailing the order of Single Judge holding the amendment to Kerala Value Added Tax (effected through Kerala Finance Act, 2018) [KVAT A...View More

Refund denial on time-bar ground where assessee approached lessor, not authorities ‘hyper-technical’

Madras HC sets-aside denial of refund claimed pursuant to retrospective exemption granted to long term lease premium where the same was filed before wrong entity/forum [(i.e. lessor) and not service t...View More

Refund denial on time-bar ground where assessee approached lessor, not authorities ‘hyper-technical’

Madras HC sets-aside denial of refund claimed pursuant to retrospective exemption granted to long term lease premium where the same was filed before wrong entity/forum (i.e. lessor) and not service ta...View More

Refutes interfering with CESTAT-order quashing demand for alleged stock-mismatch after factual-position examination

Calcutta HC (Division Bench) dismisses Revenue’s appeal, upholds CESTAT’s order which set-aside demand along with equivalent penalty for mismatch of stock-register and consumption of raw m...View More

Single-Judge 'fully justified' in setting aside extended period demand absent tax-evasion intent

Calcutta HC (Division Bench) holds that Single Bench “was fully justified” in holding that show-cause notice was barred by limitation finding that allegations proposed in SCN issued by Com...View More

Denies concession on paraffin/wax import to textile manufacturer, however, sets-aside extended period demand 

SC in deciding a plea regarding eligibility of assessee for benefit of concessional rate of duty on imported paraffin/wax used in manufacturing cotton yarn, confirms demand of duty/differential duty m...View More

Wipro eligible to exemption on diversified products manufactured in same unit by adding new machines

CESTAT, Chandigarh opines that adding new machines has only resulted in diversification of production capacity  by Wipro (assessee), while old products continued to be manufac...View More

Customs-demand raised after approval of resolution-plan stands extinguished if not registered during CIRP 

Delhi HC quashes order passed by Addl. DG, DRI raising Rs. 23.58 cr. customs duty demand alongwith equal penalty and applicable interest, after completion of the corporate insolvency resolution proces...View More

Affirms CESTAT-order setting-aside demand under 'Consulting-Engineer' on various services executed at customer's site 

SC affirms majority decision of CESTAT Ahmedabad whereby Revisional Authority’s (RA) order confirming demand under category of ‘consulting engineer’ was set-aside, thereby dismisses ...View More

No 'Intermediary-Service’ by ‘Blackrock’ in developing interface for investment-managers to undertake portfolio-management 

CESTAT Chandigarh sets-aside orders of lower forum rejecting refund claim of BlackRock Services India Pvt Ltd. (an 100% EOU) arising from service rendered to US based client relating to development of...View More