International Tax Ruling


Remands matter to SVB for re-determination, finds enhancement to transaction value 'unreasonable' 

CESTAT Delhi allows assessee’s appeal against order of Commissioner (Appeals) proposing rejection of the transaction value, and enhancement of the declared value by 77% absent any ‘reasona...View More

Quashes State issued 'ill-advised' Circular to restrict 'sales-tax' reimbursement towards 'works-contrac 

SC affirms HC, upholds assessee’s claim for reimbursement, in terms of General Conditions of Contract (GCC) under the National Competitive Bidding Contract, of sales tax levied under the Orissa ...View More

Upholds claim to interest on delayed refund from application-date despite 'deficiency-memo'

Karnataka HC dismisses the appeal filed by Revenue against the CESTAT order allowing the interest claimed by assessee on delayed refunds which was rejected by Adjudicating Authority on the ground that...View More

Dismisses writ, lays down principles for cross-examination of persons whose statement recorded during investigation

Madras HC dismisses writ filed by assessee seeking cross-examination of persons who have given statement under section 108 of the Customs Act, 1962 as well as officers of DRI in a case of undervaluati...View More

Remits matter pertaining 'Detention Certificate' issuance for claiming Transshipment/Demurrage charge waiver

Madras HC disposes writ requesting for issue of ‘Detention Certificate’ to the Petitioner (an International Airlines) to claim waiver of Transshipment Charges billed by the Integrated Air ...View More

State Tax Dept. a ‘statutory creditor’, can’t be given primacy over Financial Creditors

NCLT upholds Liquidator’s order for classification of the State Government as a Statutory Creditor instead of Secured Creditor for tax dues, holds that as per Legislature’s wisdom, the Gov...View More

Upholds detention notice issued on Commission Agent, holds writ as 'altogether unnecessary'

Madras HC holds that Commercial Tax Officer (CTO) is competent to not only detain the goods u/s 67 of Tamil Nadu Value Added Tax Act, 2006 (TNVAT) but also issue notice/order u/s 72 for non-payment of...View More

Debars assessee from raising different pleas in different proceedings, refuses 'pre-deposit relaxation' plea

Chhattisgarh HC upholds Single Judge order of requirement depositing mandatory deposit before the Tribunal for preferring an appeal challenging Commissioner’s order assessing liability in view o...View More

DRI's power to search premises not restricted to importer or exporter

Punjab & Haryana HC dismisses writ filed challenging jurisdiction of DRI officials to conduct search while rejecting assessee’s contention that DRI officers could not conduct search as asses...View More

Tribunal's order directing 'provisional-release' of gold, silver imported under exemption scheme, not 'perverse'

HC finds no ‘perversity’ in order of Tribunal directing ‘provisional release’ u/s 110 of Customs Act of gold, gold jewellery and silver imported seeking exemption from payment ...View More