International Tax Ruling


Microsoft's appeal not barred by limitation, Department responsible to establish delivery of order

CESTAT Bangalore allows Microsoft India’s (100% EOU-STPI) appeal against Commissioner’s order rejecting its appeal against the Order-in-Original on ground of limitation; Rules that “...View More

Reduces pre-deposit in dispute over nature of ‘sale’, issue being ‘interpretational’ not 'fraud'

P&H HC concurs with assessee’s request to reduce the amount of pre-deposit in dispute pertaining to classification of transaction as inter-state or intra-state transaction; Notes that assess...View More

Quashes Rs. 25 crores demand against Bharat Aluminium for credit denial on job-worker's 'supplementary-invoice'

CESTAT sets aside order denying CENVAT credit of Rs. 25 crores (approx.) availed by Bharat Aluminium Company Limited (BALCO/assessee) on supplementary invoice raised by their job-worker, Vedanta Alumi...View More

Sets-aside seizure on account of Revenue’s 'inadequate' investigation to prove smuggled nature of gold

CESTAT Kolkata holds seizure of gold as ‘not maintainable’ citing that Revenue failed to establish that gold was of foreign origin and smuggled; Finds that on inspection, officers intercep...View More

Allows Form-F modification, however direction to remain suspended till SC-decision in similar appeal

Delhi HC disposes of the writ petition against the order rejecting petitioner’s application for rectification/modification of Form F; Notes that, while filing returns for April 2017 to March 201...View More

Non-consideration of assessee's contentions can always be agitated in course of appeal, disposes writ

Bombay HC (Goa Bench) dismisses challenge made against order of Addl. Commissioner of Taxes, South Goa, Margao disallowing the credit of entry tax availed by the assessee in view of availability of &l...View More

Allows assessee's 'yearly' rebate-claim applying Section 11B time-limit from year-end, dismisses Revenue's 'time-bar' plea

CESTAT allows appeal filed by assessee against order rejecting rebate claim on the ground of time-bar and failure to produce tax payment challans; Rejecting Revenue’s objection that refund claim...View More

Administrative-Authority cannot start parallel-proceedings when matter already before HC, directs goods release

Bombay HC directs release of confiscated goods (peas) where Petitioner paid the customs duty, redemption fine and the penalty pursuant to order-in-original; Notes that Assessee had made an import of p...View More

SC upholds validity of DGFT Notification, trade notice, restricting peas import

SC (3-Judge) Bench upholds the validity of the notifications dated 29th March 2019 bearing S.O. Numbers. 1478-E, 1479-E, 1480-E and 1481-E, also dismisses challenge to the Trade Notice dated April 16,...View More

Dismisses assessee's 'diligence' plea while upholding liability under 'online-information database access or retrieval service'

CESTAT, Mumbai uphold demand under ‘online information database access and retrieval’ in respect of agreement entered into between assessee and overseas contractor for the deployment of a ...View More