International Tax Ruling


Quashes Customs Commissioner order citing inability of Revenue to distinguish Canon ruling

Punjab & Haryana HC quashed the order passed by Commissioner of Customs (Preventive), Amritsar relying on Canon India Judgment; Noting the inability of Revenue to distinguish the facts of this cas...View More

SC's notice in Revenue’s SLP to reconsider Canon’s decision on scope of 'proper-officer' under Customs Act

SC (Division Bench) issues notice in SLP by Revenue contending that Addl. Director General, DRI (ADGDRI), is a ‘Proper Officer’ of Customs authorised by Board u/s 2(34) contrary to what La...View More

'Consultancy-engineering' services provided to Cairn-India on foreign-recipient's behalf constitutes export, allows refund

CESTAT Delhi allows refund with interest in terms of Section 11BB of Central Excise Act, 1944 on export of consultancy services provided in India for and on behalf of foreign entity (service recipient...View More

Clarificatory Circular cannot recall finalized SFIS benefits retrospectively, however, dismisses constitutional challenge

Bombay HC quashes demand raised basis ‘clarificatory’ DGFT policy circular No. 25 of 2007 dated January 01, 2008 [curtailing benefit under Service From India scheme (SFIS)], amply clarifie...View More

No service-tax on interest income accounted as incidental charges/risk-interest/interest on gold-loans

CESTAT Bangalore sets-aside demand on account of interest irrespective of their nomenclature i.e., incidental charges/risk interest/interest on gold loan, holds “as long as the consideration rec...View More

Quashes Revenue’s order rejecting SVLDRS-01 basis non-admission of complete tax dues by Assessee

Bombay HC sets aside Revenue order rejecting assessee’s SVLDRS-01 declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDR Scheme) as part of the “inquiry/investigation/au...View More

Rejection of writ and appeal challenging assessment no bar to dismiss rectification application

Madras HC rules that application for rectification of any error apparent on face of record u/s 55 of Tamil Nadu General Sales Tax Act, 1959 cannot be rejected without discussion merely because after p...View More

No branding involved in gold-coins supplied for distribution under 'welfare-scheme' or as 'incentive'

CESTAT Chennai holds that "as long as the goods are not sold by the customers of the appellant in the brand name which they are manufactured, the same cannot be held bearing brand name making them dut...View More

Permits export subject to bond & BG by exporter placed under 'put-alert' list; directs investigation-completion

Bombay HC (Division Bench) rules that placing the petitioner-exporter under the ‘put alert list’ during the investigation process of seizure memo, with the instructions to the field Office...View More

AO justificed in initiating assessment for ‘carry-forward of excess ITC’; 'Ejusdem-generis' principle inapplicable

Calcutta HC (Division Bench) holds that the expression “for any other reasons” appearing in section 46 of WBVAT Act is very wide and comprehensive to include ‘carry forward of excess...View More