International Tax Ruling
Delhi HC allows assessee’s appeal, condoning a 1617 day delay in filing the appeal before CESTAT, citing the assessee’s Director’s medical condition, COVID-19 pandemic disruptions, a
...View More Gujarat HC (Ahmedabad) quashes demand against Assessee, a Doctor by profession offering medical services, elucidates that “show cause notice as well as the order-in-original are without jurisdic
...View More Madras HC allows a batch of writ petitions challenging the Sales Tax Appellate Tribunal’s reversal of exemption under Section 6A of the Central Sales Tax Act for inter-State consignment transfer
...View More CESTAT Allahabad quashes demand of service tax on ‘takeaway or pick-up’ service provided by Haldirams; Follows Tribunal decision in case of Bikanervala Foods which relied on dicta propound
...View More CESTAT Chennai denies refund of unutilized Cenvat Credit lying in the books of the Assessee-Manufacturer at the time of closure of its factory premises; Interpreting Section 11B(2)(c) of the Central E
...View More CESTAT Mumbai quashes service tax demand on supply of industrial gases and leasing of the equipment of Cryogenic Air Separation Plant (oxygen plant), ruling that assessee are not ‘absolute owner
...View More CESTAT Chennai in favor of Assessee, permits the exclusion of electricity charges paid on behalf of its tenant (BSNL) from the taxable value; Perusing the agreement entered by the Assessee with BSNL,
...View More CESTAT Chennai classifies the models of Toshiba’s Air Conditioners’ Outdoor unit and Indoor units imported by One Care Medical Centre (assessee) from Toshiba Carrier (Thailand) under CTH 8
...View More CESTAT Delhi in cross appeals by Revenue and assessee over exemption on import of “aluminumbased Copper Clad laminates” and jurisdiction of ‘proper officer’ to issue SCN, follo
...View More CESTAT Chennai allows Indian Terrain Fashions Ltd (assessee) to claim CENVAT-credit on rent paid on immovable property in respect of retail outlets, on sales commission paid to the franchisees and on
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