International Tax Ruling
SC (3 judge bench) upholds HC order, quashes challenge to Exemption Notification No.71/2003 dated September 9, 2003 issued for the State of Sikkim, to the extent, it does not extend exemption to Educa
...View More Karnataka HC rejects assessee’s challenge to show-cause notice (SCN) demanding differential duty on sale of warranty replacements while noting that the assessee has invoked the writ jurisdiction
...View More Gujarat HC directs withdrawal of charge and attachment on property made under Gujarat Land Revenue Code to recover alleged dues of erstwhile owner under Gujarat VAT Act, 2003 from the assessee; Noting
...View More Allahabad HC sets-aside Tribunal order which held assessee liable to tax on sale of motor bodies, treating the same to be component parts of motor vehicle under U.P. Trade Tax Act, 1948 (Act), answers
...View More CESTAT dismisses Revenue’s appeal, sets-aside demand under ‘support services of business or commerce’, defined u/s 65(104c) of Finance Act, 1994 w.r.t. joint venture (JV) agreement;
...View More Bombay HC dismisses Department’s objection to credit availed by assessee on inputs for payment of auto-cess and education cess on finished tractors exempt from duty of excise (i.e. basic duty);
...View More Madras HC directs sanction of drawback/rebate in relation to shipping bills finding that no defect memo has been issued to the assessee-exporter, reasons that, specific requirement of Rule 13(3) of Cu
...View More SC (3 Member Bench) holds that time charter of tug vessel by assessee (Great Eastern Shipping) to New Mangalore Port Trust (NMPT/Charterers) under Charter Party Agreement constitutes a ‘deemed s
...View More Delhi HC holds that no court fee is payable as per Section 35EE(3) of the Central Excise Act, 1944 is case of rebate claim for filing an revision application before Revisional Authority; Notes that th
...View More Allahabad HC allows assessee’s plea for revision of erroneously computed tax liability on purchases from unregistered dealer; Notes that, assessee erred in submitting the computation of the purc
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