International Tax Ruling
CESTAT Ahmedabad sets-aside demand of excise duty on C.I. mould manufactured on job-work basis from old/used moulds supplied by principal manufacturer under Notification No. 214/86 dated March 25, 198
...View More Allahabad HC dismisses revision petition filed by assessee (a reputed 5-star hotel group) challenging inclusion of 10% amount charged in disputed year towards service charge in their taxable turnover
...View More CESTAT, Ahmedabad allows CENVAT credit on construction and works contract service executed for the purpose of re-carpeting of existing road in industrial estate/factory as the same falls und
...View More Madras HC (Division Bench) rules that , "“works contractor” does not constitute a homogeneous class, but comprises different species" and affirms the validity of amendment m
...View More Karnataka HC holds that Assessee cannot be made liable to pay the double tax, merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for p
...View More Gauhati HC disposes writ petition challenging issuance of summons directly to Managing Director (MD) of assessee-company in furtherance of an enquiry in connection with import of EPCG Licenses by asse
...View More CESTAT Mumbai dismisses Revenue’s attempt to tax recompense received by assessee from overseas parent entity to the extent attributable to carriage within India, sought to be taxed by recourse t
...View More CESTAT Mumbai holds that "stipulation contained in Section 111(2) with a limitation period of one year to take action against any false declaration cannot be bypassed by the designated authority, sinc
...View More Jammu & Kashmir and Ladakh HC dismisses a batch of 700 appeals filed by Revenue asking assessee to return the amount of Education Cess (EC) and Secondary & Higher Education (SHE) Cess basis&nb
...View More CESTAT, Mumbai holds that there can be no controversy on the immunity from tax for the period after July 01, 2012, merely from transfer of responsibility for toll collection to the assessee; Notes tha
...View More