International Tax Ruling


Rules on excisability of various activities proposed by Amazon for wholesale operations

AAR rules on the question of whether various activities proposed to be undertaken by Amazon in respect of purchased goods under its B2B wholesale trading operations in India, would amount to ‘ma...View More

Failure to adjudicate upon seized goods where importer waives SCN, entails unconditional release

HC directs unconditional release of imported goods u/s 110(2) of Customs Act absent issuance of show cause notice (SCN) within 6 months of seizure or such extended period as contemplated u/s 124(a), n...View More

Requires RSP declaration to AO, non-affixation on imported cosmetic packages for valuation

HC rules on the requirement of affixing Retail Sale Price (RSP) on imported packages of cosmetic products weighing / measuring less than 10 gm / 10 ml for the purpose of calculating countervailing dut...View More

Allows credit of outward transportation freight upto buyer's premises; Distinguishes SC ruling

CESTAT dismisses Revenue appeal, allows CENVAT credit of service tax paid on GTA services for outward transportation of goods from factory to buyer’s premises; Distinguishes Apex Court’s i...View More

Quashes DGCEI's coercive action against MakeMyTrip & IBIBO; Arrest of Senior Co. officials unconstitutional 

Delhi HC quashes coercive recovery proceedings, including arrest of senior company officials, instituted by DGCEI against MakeMyTrip (MMT) & IBIBO for alleged failure to deposit service tax collec...View More

Trademark, business-support fees to Group Co. taxable, independent from third-party goods import 

AAR holds that payment of trademark license fee and sales & business support fee by H&M Hennes & Mauritz Retail Pvt. Ltd (Indian applicant) to operational Head Office Co. of H&M Group,...View More

Trademark, business-support fees to Group Co. taxable, independent from third-party goods import 

AAR holds that payment of trademark license fee and sales & business support fee by H&M Hennes & Mauritz Retail Pvt. Ltd (Indian applicant) to operational Head Office Co. of H&M Group,...View More

Calls LB to decide whether cutting used tyres into pieces constitutes 'manufacture'

Delhi HC calls upon Larger Bench to decide whether process of cutting used & old tyres into 2-3 pieces would result in new products having “having a different identity, characteristics and u...View More

Applies 'unjust-enrichment' principle to duty refunds pursuant to discounts; Follows Bombay Tyre / Mafatlal

3-Judge Bench of SC rules on entitlement of excise duty refund pursuant to year end turnover discounts and additional discounts offered by manufacturer to dealers by way of credit notes; Rejects Reven...View More

Right to unconditional goods release absent show-cause, 'absolute'; Provisional release order irrelevant

HC rules in favour of assessee, directs unconditional release of seized imported goods u/s 110(2) of Customs Act absent show cause notice within 6 months from seizure as contemplated u/s 124(a); Rejec...View More