International Tax Ruling


Reimbursement of expenses from service recipient as an agent not liable to Service Tax

CESTAT, Delhi allows Assessee’s appeal by way of remand holding that reimbursement of expenses incurred by the Assessee on account of service recipient working as pure agent for his principals, ...View More

Denies exemption on ‘pre-fabricated canopy’ supplied to oil companies, erected at site

CESTAT Delhi holds that the pre-fabricated canopies supplied by assessee to oil companies is not entitled for the benefit of Notification No. 12/2012-CE dated March 17, 2012 as well as previous Notifi...View More

HC : Quashes re-assessment order passed a day before lockdown, criticizes Revenue's blatant denial of substantiating document 

Gujarat HC quashes re-assessment order dated March 24, 2020 passed one day prior to imposition of lockdown raising tax dues to the tune of Rs. 1.27 crores (approx.) on the ground of breach of principl...View More

Sets-aside communication issued in SVLDRS-3 without granting fair 'hearing opportunity' during lock-down period

HC allows assessee’s request for fresh hearing on application filed by assessee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme), remits matter back to Designated Comm...View More

Demand on ‘merchant-banking services’ w.r.t. FCBs floated in International Capital Market hit by limitation

CESTAT Hyderabad upholds demand of tax on ‘merchant banking services’ with respect to the floating of securities namely foreign currencies convertible bonds(FCCB) for the arrangements made...View More

Upholds State's decision of recalling excessive 25% subsidy erroneously given under Investment Promotion Scheme

SC affirms order of HC and demand of refund of excess subsidy to the tune of Rs. 16 crores (approx) under Rajasthan Investment Promotion Scheme, 2003 (RIPS 2003); Upholds the revision order passed by ...View More

Revenue’s appeal against DRP-directions maintainable despiteSec 253A ‘omission’; Distinguishes Texport Overseas ruling

Mumbai ITAT lays down law on the legal aspects and effect of ‘repeal’ and ‘omission’ of a provision in the context of maintainability of appeal filed by Revenue against DRP-dir...View More

Revenue Department bound by judgments of Court unless set-aside, Dismisses appeal against PayPal

Madras HC holds that Revenue is bound by the judgments of this court unless they are set aside by higher courts in appropriate proceedings; Following earlier orders of this Court, Tribunal observed th...View More

Kimberly Process Certificate (Certificate of Origin) must be respected; sets-aside order banning import of rough diamonds

Ahmedabad CESTAT sets aside order confiscating the rough diamonds imported by Assessee from its subsidiary company, CD Jewels, UAE; Holds that mere issuance of invoice after November 17, 2010 cannot b...View More

Citing COVID-19 pandemic, sets-aside AO passed without considering assessee's hardship to produce 'documentary-evidence'

Telangana HC sets aside the assessment order (AO) and notice of demand issued against the Petitioner absent opportunity to place documentary evidence in view of prevailing COVID-19 pandemic & lock...View More