International Tax Ruling
SC dismisses assessee’s appeal, holds that sale of goods (i.e. foreign made cigarettes) kept in bonded warehouse (without payment of customs duty) to foreign-bound ships as “ship stores&rd
...View More HC holds that assessment proceedings shall be construed to be within the limitation period if the process of making assessment begins by issuing a notice within the limitation period irrespe
...View More Madras HC allows Revenue’s appeal against the order of CESTAT which held that Rules 3 and 4 of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods
...View More Gujarat HC holds claim for refund as well within period of limitation being filed within one year from date of favorable CESTAT order holding finality to assessee’s entitlement to refund; R
...View More Jharkhand HC allows assessee’s (purchaser) claim of Input Tax Credit (ITC) despite non-payment of VAT by seller; Explains that, assessee acted absolutely in a bona-fide manner but it was so
...View More Jharkhand HC (Ranchi) allows writ petition, directs State Govt. to issue Form C for the purchase of high-speed diesel (HSD) made by Petitioner under GST regime; Observes that, assessee has been denied
...View More Delhi HC holds that mere pendency of revision proceedings cannot be a ground for withholding refund due u/s 38 and 39 of Delhi VAT Act; Observes that the refund claim duly made by Apple India P. Ltd (
...View More CESTAT holds that no service tax is applicable on commission earned by Managing Director in respect of services provided for sales promotion; Noting that the Income Tax Authorities assessed
...View More SC dismisses Revenue's SLP against order of Delhi HC which concluded that supply of goods from Mumbai to Delhi to execute works contract by assessee, engaged in supply, erection, commissioning and ins
...View More Delhi CESTAT upholds the order of Commissioner (Appeals) sanctioning the refund claim of excess CVD paid on import of mobile phones ‘under protest’; Notes assessee’s plea that, while
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