International Tax Ruling


Assessee’s unilateral communication regarding service tax liability doesn’t render it eligible under SVLDRS

Delhi HC dismisses petition against Revenue’s rejection of Petitioner’s declaration under SVLDRS as ineligible, holding that ‘quantification’ can only mean to be a duty liabili...View More

Income/salary received as partner of firm not taxable; Quashes demand considering Revenue’s admission

Bombay HC sets-aside show cause-cum service tax demand notice issued against CA (assessee/petitioner) based on difference in its ITR and Service Tax Return considering Revenue's own admission of non-t...View More

Accepts SVLDRS declaration under ‘litigation’ category on account of no pending adjudication

Bombay HC sets aside the decision of Designated Committee (DC) rejecting the declaration under the SVLDRS made by assessee under ‘litigation’ category and its subsequent declaration under ...View More

SC strikes down DRI notices, holds only 'the proper officer' has re-assessment/recovery powers u/s28

SC strikes down show-cause notice issued by Directorate of Revenue Intelligence (DRI) to leading MNC firms denying BCD exemption on import of 'Digital Still Image Video' cameras; While the import of t...View More

Relays classifiable as ‘Railways and Railways signaling equipment’, applies sole or principal user test 

SC sets aside CESTAT order classifying ‘Relays’ used as part of Railway signaling systems under sub-heading No.8536.90 relying on Note 2(f) of Section XVII in Chapter 86 of the Central Exc...View More

Sandvik Asia ‘law of land’; Allows 12% interest on delayed refund

CESTAT Delhi sets aside order denying interest on delayed refund for the period running from the date of deposit till the realisation of refund of the amount paid under protest; Holds that interest on...View More

Sets aside penalty imposed mechanically, quashes confiscation order absent malice

CESTAT Delhi sets aside order of confiscation as well as penalties imposed on an Assessee u/s 112(a) and 114AA of the Customs Act, 1962, holds that the penalty had been imposed mechanically without pr...View More

Allows claim under MEIS considering ‘inadvertent’ mis-declaration in application

Bombay HC quashes letters/orders rejecting assessee’s (an Exporter) claim filed for benefit of MEIS Scheme on finding that the assessee was denied the incentive on the basis of a certain inadver...View More

Allows writ appeal; Quashes Notice demanding penal interest alleging turnover suppression

Madras HC allows writ-appeal, holds that Revenue failed to address the crucial issues and mechanically proceeding to issue notice demanding penal interest in spite of Assessee raising objections, rema...View More

Sabka Vishwas Scheme speaks about 'quantification', not communication, 'physical copy' receipt-date irrelevant

Bombay HC sets aside rejection of SVLDRS declaration filed by real-estate developer under the category ‘investigation, enquiry and audit’, remands the matter to the Designated Committee to...View More