International Tax Ruling


Directs Release of confiscated-gold on payment of reduced-fine and penalty; Cites binding effect of CESTAT-ruling 

Telangana HC allows writ petition filed by the Assessee seeking compliance with CESTAT, Kolkata ruling, directing release of confiscated gold jewellery upon payment of reduced redemption fine and pena...View More

Duty-rate hitherto crystalizes at the time of filing BoE, ; Upholds exemption to yellow-peas 

Gujarat HC allows writ petition filed by Viterra India Private Ltd (Assessee), challenging the cancellation of multiple Bills of Entry and denial of clearance of imported yellow peas at concessional d...View More

Convenience fee collected by multiplex and BookMyShow exigible to entertainment-duty, upholds validity

In a 95 page judgment, Bombay HC dismisses writ petitions by Association of Multiplex Theatres, and BookMyShow challenge to amendment in Section 2(b) of the Maharashtra Entertainments Duty Act (MED), ...View More

Citing drive for eco-friendly vehicles, directs CESTAT to re-examine E-Rickshaw components classification on merits 

Delhi HC, in the matter involving classification of components imported for manufacturing E-Rickshaw for domestic sale, restores Assessee’s appeal before the CESTAT, which was initially dismisse...View More

Cancellation of Bill-of-Entries, once filed and accepted, impermissible; Restores Rs. 47.82 cr. demand 

Calcutta HC allows Revenue’s appeal and sets aside CESTAT order permitting Emami Agrotech to cancel 10 Ex-Bond Bills of Entry (BoEs) for home consumption and reinstate 7 earlier Into-Bond BoEs b...View More

Allowing resale claim on sale of polyethene bags, affirms Tribunal ruling on rate-of-tax 

Bombay HC, in a matter pertaining to rate of tax and resale claim on sale of High Density Polyethene Bags (HDPE) in which cement is sold, upholds Maharashtra Sales Tax Tribunal (the Tribunal) order wh...View More

Sets aside CESTAT-ruling due to subsequent resolution plan approval in Assessee's case 

Bombay HC sets aside CESTAT order, noting that said order was passed against an Assessee, against whom a resolution plan has been approved by the NCLT, and as such, interest of justice would be best s...View More

Third Member rules on primacy of Section-36B certification on evidentiary value of digital evidence 

CESTAT Allahabad by a Majority Order, allows 8 appeals of assessee relating to alleged clandestine removal of MS Bars and rules on legality/admissibility of computer print outs as evidence in proceedi...View More

Copy of SC judgment affirming CESTAT ruling on 'export' of services by MNC giants 

Pursuant to Taxsutra Exclusive on May 6, copy of SC judgment dismissing Revenue appeals on the issue of classification of marketing support services, roaming services etc., is now available for downlo...View More

Construing orthopaedic and medical implants as assistive aids and rehabilitation-aids, grants exemption 

CESTAT Mumbai extends customs duty benefit to orthopaedic and medical implants (goods) used in knee, hip replacement surgeries on finding that same are used as implants or as external assistive device...View More