International Tax Ruling
HC allows writ petition, directs Delhi VAT authorities to issue F Forms giving bifurcated details in respect of stock transfers after expiry of prescribed period u/s 28 of Delhi VAT Act, following rec
...View More HC grants interest on delayed refund of differential duty deposited during DRI investigation of imported consignments, u/s 27A of Customs Act; Observes that the deposit partook the nature of ‘du
...View More CESTAT sets aside rejection of refund claim of service tax paid under protest, absent issuance of notice u/s 73 of Finance Act and ensuing process for confirmation of taxability of activities undertak
...View More HC upholds constitutional validity of second proviso to Section 3(2) of Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act 1993 (Entry Tax Act) which grants set-off
...View More Patna HC confirms validity of appointment of retired Commercial Taxes Department official as Member (Accounts) of Tribunal u/s 9(3) of Bihar VAT Act 2005 (Vat Act); Rejecting the argument of Commercia
...View More HC allows refund of unutilized CENVAT credit in respect of services exported from unregistered premises; Rejects Revenue’s reliance on Notification No. 5/2006-CE (NT), Rule 5 of CENVAT Credit Ru
...View More HC holds that food supplied by restaurant to employees at subsidized rate, would not qualify as ‘service’; Notes that to come within the purview of definition of ‘service’, cer
...View More Third Member concurs with Member (Judicial), holds that extended period is not invokable for failure to submit documents establishing ‘medicines’ were covered under Drug Price Control Orde
...View More Royalty towards technical know-how includible in assessable value of goods transferred from one unit to another in terms of CAS-1 and CAS-4, despite payment thereof at the time of sale; Rejecting asse
...View More HC upholds penalty u/s 114 of Customs Act on Container Freight Station (CFS / assessee) for clandestine substitution of goods at the time of transportation to the port of export; Rejects assessee&rsqu
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