International Tax Ruling


Directs Registry to accept Sony’s appeals in BoE reassessment matter not involving additional-duty payment

CESTAT Bangalore directs Registry to accept appeals filed by assessee and duly assign appeal numbers for listing on finding that defect memos issued by Registry shall not stand for scrutiny; Basis the...View More

Quashes rectification of order setting aside ex-parte AO citing absence of limitation prescription

Allahabad HC quashes assessing authority’s order passed u/s 31 of UPVAT Act to rectify the order passed u/s 32 by which a second composite ex-parte assessment orders (AOs) for AY 2008-09 were se...View More

No duty on aluminium-dross/skimming generated during motor-vehicle parts' manufacture; follows SC ratio

CESTAT, Mumbai holds that generation of aluminium dross and skimming in the manufacture of aluminium castings/parts of motor vehicles does not amount to manufacture and is not liable to duty, follows ...View More

SC stays Tribunal’s direction with respect to duty payable upon debonding by EOU

SC issues notice in SLP by Revenue w.r.t. duty payable at the time of debonding by a 100% Export Oriented Unit (EOU); Ruling in favour of assessee, CESTAT directed Revenue to calculate duty at the rat...View More

Dismisses HDFC Bank's interim-relief application for "F" Form issuance on interstate ‘Bullion’ transfer

Delhi HC dismisses application filed by Assessee (HDFC Bank) claiming interim-relief by way of direction to Revenue to issue requisite ‘F’ Forms in respect of interstate stock transfers of...View More

Compensation received by Javed Akhtar in copyright infringement case not towards service, directs refund

CESTAT Mumbai holds that amount received by assessee (Javed Akhtar) as out of Court settlement in a suit filed jointly with another co-writer for copyright infringement is not for any services rendere...View More

Exemption-Notification to be read without putting word from Budget-Speech/Publisher-Heading

CESTAT observes that “notification has to be read without putting anything either from the budget speech or any heading given by the publisher”, thereby, extends exemption benefit on impor...View More

CitiBank not responsible for sender mis-declaring demonetised rupees as ‘documents’ in FedEx courier

CESTAT Delhi absolves CitiBank (assessee) from an order confirming seizure and penalty for mis-declaring import of demonetised Indian Rupees vide an airway bill as ‘documents’, states that...View More

Compensation for coal-blocks cancellation pursuant to SC-order not consideration to tolerate, quashes demand

CESTAT Kolkata quashes demand, on compensation amount received in pursuance to cancellation of coal block against a Joint Venture (between Mahanadi Coal Fields Ltd, Neyeveli Lignite Corporation and Hi...View More

Considering pre-deposit payment made at subsequent stage, remands matter for consideration on merits

Delhi HC rules that where mandatory pre-deposit of duty demand and penalty has been made by assessee u/s 128E of the Customs Act, 1962 vide TR-6 Challan, the order of Revisionary Authority rejecting t...View More