International Tax Ruling


Refutes to entertain assessee's requests for seized goods clearance; directs expedient assessment

Bombay HC declines to indulge in writ petition requesting to assess the Bills of Entries and to permit clearance of imported goods without payment of duty extending benefit of Notification No. 18/2015...View More

Affirms Tribunal; Allows 'in-transit' sale exemption on material sold for 'work-contract' execution

Madras HC finds “no ground to interfere with the order passed by the Tribunal”, allows benefit of ‘in-transit’ sale on material sold to Neyveli Lignite Corporati...View More

'DGFT required to act as facilitator'; Allows clearance of Pigeon Peas imported beyond 2017-18

Bombay HC allows clearance of pigeon peas imported by applicant from Sudan, Myanmar, Tanzania and Mozambique beyond fiscal year 2017-2018 and holds that the imports are “valid under the FTP&rdqu...View More

Affirms Single-Judge order dismissing writ-petition citing ‘no cause of action’ w.r.t. post-export compliance

Madras HC affirms Single Judge order which found 'no cause of action' for filing writ petition in matter of fulfillment of post-export liabilities required under Rule 16A of Custom Excise Duties &...View More

SC: Beneficial provision given “full effect to”; Exempts Nuns/Students' accommodation from 'Building Tax'

SC rules in favour of assessee, extends benefit of exemption u/s 3(1)(b) of Kerala Building Tax Act, 1975 on residential premises/accommodations for Nuns and Ho...View More

SC: 'Beneficial provision' to be given  “full effect"'; Exempts Nuns/Student accomodations from ‘builiding-tax’

SC rules in favour of assessee, extends benefit of exemption u/s 3(1)(b) of Kerala Building Tax Act, 1975 on residential premises/accommodations for Nuns and Ho...View More

Chides Revenue for rejecting HUL's plea to amend BoE after clearance to rectify GSTIN

Madras HC sets-aside order rejecting amendment in Bill of Entry (BoE) attributing it to limitation in ICES system, citing same as “clearly erroneous even in context of 1944 Act that envisages am...View More

Only “any other person”, liable to tax on ‘immovable-property renting' pre-July 2012; Quashes levy against Municipality

Madras HC allows a batch of writ petitions by Municipalities (Assessee), quashes demand of service tax on renting of immovable property for period prior to July 2012 & post July 1, 2012 up to June...View More

Commissioner objectivity not expected when hearing appeal from order passed as AO; affirms ‘Bias’ plea

Bombay HC (at Goa) rules that reasonable apprehension of ‘Doctrine of Bias’ arises where Commissioner, acting as First Appellate Authority while taking up appeal from original assessment o...View More

Sales & marketing service rendered to group company qualify as ‘export’; Allows refund

CESTAT B’lore quashes order rejecting export claim of assessee in respect of services rendered to group company located outside India; Relying on SC ratio in Super Poly Fabriks Ltd., finds that ...View More