International Tax Ruling
HC sets aside ex-parte notices of default assessment of tax, interest and penalty issued u/s 32 & 33 of Delhi VAT (DVAT) Act on ground of technical error in assessing tax against “zero&rdquo
...View More HC rules in favour of selling dealer (assessee), finds no provision in Central Sales Tax (CST) Act or Rules thereunder to cancel C-Form issued towards concessional tax on inter-state transaction, upon
...View More HC rules that Section 5 of Limitations Act is inapplicable to revision proceedings before High Court u/s 81 of Assam VAT Act; Language employed in Section 84 of VAT Act (which provides for calculating
...View More Delhi HC rules on levy of service tax on services in relation to construction of residential complex and on preferential location charges collected by builder / developer; Relying on landmark Apex Cou
...View More HC sets aside order denying preferential customs duty benefit (Nil rated) on import of gold jewellery from Indonesia under ASEAN-India Free Trade Agreement (AIFTA), in terms of Notification No. 46/201
...View More Delhi HC strikes down Rule 5A(2) of the Service Tax Rules 1994 (as amended by Dec. 2014 notification) to the extent it empowers Service Tax Department officers, audit party deputed by Commissioner or
...View More CESTAT upholds reversal of input credit at specified percentage in terms of Rule 6(3) of CENVAT Credit Rules (CCR) on molasses used as common input in manufacture of rectified spirit, a non-excisable
...View More HC confirms levy of sales tax on public auction of confiscated goods which are imported in contravention of Customs law, holds Customs Dept. as “dealer” u/s 2(e) of Bihar Finance Act 1981;
...View More HC allows writ petition, sets aside Public Notice No. PS-1/2016 dated January 27, 2016 issued by Commissioner of Narcotics in relation to import of poppy seeds, holding same in violation of fundamenta
...View More CESTAT rules out reversal of CENVAT credit on removal of capital goods from factory after being put to use, prior to 2007; Rule 3(5) of CENVAT Credit Rules (CCR) 2004, as it stood then, contemplated c
...View More