International Tax Ruling
SC dismisses Revenue’s SLP against order of HC which held assessee entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electrici
...View More HC disposes assessee's writ in the matter of issuance of C-forms for purchase of petroleum products and refund of excess tax paid; Grants relief to assessee while taking note of assessee's reliance up
...View More HC quashes denial of Terminal Excise Duty (TED) refund claim in respect of supplies by assessee to 100% EOU treated as ‘deemed export’ under provisions of Foreign Trade Policy 2009-14 (FTP
...View More HC dismisses assessee’s appeal against order of CESTAT which disallowed CENVAT credit on inputs on the ground of clandestine transactions, absent any question of law; CESTAT basis report from RT
...View More CESTAT holds that a turnkey contract for underground metro rail construction between ISBT Station and Central Secretariat in New Delhi, is classifiable under “Work Contract Service” fallin
...View More HC dismisses assessee’s writ challenging proceedings under show cause notice issued u/s 73(i) of Finance Act, 1994 (Finance Act) on the ground that same stood omitted in view of Section 173 of C
...View More SC allows assessee’s appeal, reads down Section 19(5)(c) of Tamil Nadu VAT Act, 2006 (TNVAT Act) by extending benefit of ITC without insisting on Form ‘C’ where sales are made to oth
...View More SC affirms HC, upholds validity of Section 19(11) of Tamil Nadu VAT Act, 2006 which requires a registered dealer to claim input tax credit (ITC) within 90 days from date of purchase or before end of f
...View More CESTAT upholds enhancement of import value of ‘cooling pads’ declared in Bill of Entry where prices of contemporary import were much higher than the price declared by the assessee (importe
...View More CESTAT holds assessee, a depot of manufacturer, liable to deposit with Central Govt., the amount collected in name of ‘Central Excise Duty’ in excess of duty paid at time of clearance of g
...View More