International Tax Ruling
Delhi HC finds prima facie merit in the challenge to GST (Compensation to States) Act 2017 insofar as it contemplates levy of “a cess on such intra-State supplies of goods or services or both&rd
...View More HC dismisses assessee’s appeal, upholds orders pertaining to default assessment of tax, interest and penalty issued by VATO (Audit) in terms of Delhi Value Added Tax Act, 2004 (DVAT); Rejects as
...View More HC allows assessee’s writ, quashes issuance of default notices and order of VAT officer (VATO) imposing tax, interest and penalty under provisions of Delhi VAT Act, 2004 (DVAT) on ground of lack
...View More HC holds that Commissioner (Appeals) is empowered to remand portion of assessment to Adjudicating Authority for reconsideration, in terms of Section 85 of Finance Act; Rejects assessee’s relianc
...View More HC allows MODVAT credit in respect of ‘Single Point Mooring’ system situated in the seabed, used for unloading of imported and coastal consignments and pumping of raw materials viz. Naptha
...View More HC upholds classification of insect, rat and roach killers popularly known as ‘Lal Hit’ & ‘Kala Hit’ under residuary entry in lieu of “insecticides / pesticides&
...View More SC dismisses assessee’s SLP, finds no legal and valid ground to interfere with Karnataka HC decision upholding classification of “vegetable fat spread” under residuary entry, taxable
...View More HC upholds Tribunal order which allowed tax exemption u/s 6A of CST Act on sale of milk, ghee & butter through consignment agents to Union territory, on the basis of ‘Form F’ furnished
...View More HC upholds CESTAT order allowing refund u/s 11B of Central Excise Act in respect of excise duty paid under protest on reconditioned drums installed in photocopier machines under maintenance contract;
...View More HC overrules Single Judge Bench, holds dismissal of appeal by Commissioner (Appeals) on ground that prescribed mandatory pre-deposit of 7.5% penalty was made after expiry of limitation as ‘unsus
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