International Tax Ruling
Delhi HC quashes Rule 3(2)(b)(ii) of Delhi Tax on Luxury Rules, 1996 inasmuch as all Banquet Hall Owners are required to include entire turnover value for purpose of luxury tax, irrespective of whethe
...View More Delhi HC dismisses challenge to Regulation 6(1)(l) of Handling of Cargo in Customs Areas Regulations, 2009 (Cargo Regulations) insofar as assessee & sub-contractor were abstained from recovering d
...View More SC upholds HC view, holds that sale of goods under brand name by fully owned subsidiary / group company of holding entity with unusually high margin, taxable as ‘first sale’ u/s 5(2) of Ke
...View More CESTAT rules in favour of insurance service provider (assessee), holds that portion of service tax liability reimbursed by its agents under an agreement, is not recoverable u/s 73A of Finance Act; Not
...View More CESTAT sets aside confiscation of parts of secondhand machinery, where parts of single machine were imported at two different ports (i.e. JNPT Nhava Sheva and New Customs House, Mumbai Port), at
...View More CESTAT rules in assessee’s favour, imported ‘Wood Slats’ used for manufacture of pencils classifiable as ‘Pencil Slat’ under Custom Tariff Heading (CTH) 4421.90, not unde
...View More CESTAT rules in favour of Revenue, states that manufacturer of goods or output service provider who does not maintain separate accounts for common inputs & input services used in manufa
...View More HC dismisses assessee’s writ, upholds constitutional validity of Section 3(1) & (2) of Karnataka Electricity (Taxation and Consumption) (Amendment) Act, 2013 levying electricity tax on consu
...View More SC concurs with Calcutta HC, holds that State Bank of India (assessee) is not liable to purchase tax u/s 5(6a) of Bengal Finance (Sales Tax) Act, 1941 (‘Act’) for accepting Exim Scrips (Ex
...View More HC rules in favour of assessee, holds that dismantling of defective fans and reassembly with new and workable parts does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Holds t
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