International Tax Ruling
HC rules on issue of detention / demurrage charges and applicability of Section 45 of Customs Act, holds that demurrage / godown rent and container charges are payable even when importer is ultimately
...View More HC directs issuance of C-Forms to dealer towards concessional central sales tax on inter-state purchases, states that assessee has offered valid explanation about genuine mistake in not including same
...View More HC rules in favor of Revenue, Assessing Officer (AO) justified in insisting upon production of books of account before supplying certified copy of seized documents and reason for reopening assessment;
...View More HC rules in favor of assessee, turnover cannot be said to have escaped assessment if proceeding in respect thereof under either of Sections referred to in Section 43 of Orissa VAT Act 2004 (OVAT Act),
...View More AAR grants service tax exemption on activities relating to integrated testing & commissioning and trial runs of trains to be undertaken for Delhi & Hyderabad Metro Rail Projects, under Notific
...View More HC rules in favor of assessee, Flanges manufactured by forging eligible for duty drawback at All Industry Rates under SS 73.29 of Drawback Schedule 2002-03 and/or SS 73.28 of Drawback Schedule 2003-04
...View More HC rules in favour of assessee, directs Revenue to adjust excise duty amount pertaining to March 2014 inadvertently paid under Service Tax Code ‘0044’ towards excise liability of said mont
...View More HC allows writ petition, quashes exemplary penalty of Rs 10 Cr imposed u/s 112 of Customs Act on gold smugglers; Expression “goods in respect of which any prohibition is in force" in the context
...View More SC dismisses Revenue appeal, affirms input credit reversal on supply of raw materials ‘as such’ to sister concern on the basis of supplier’s invoice value, under Rule 57AB(1C) of Cen
...View More HC dismisses writ petitions, holds that transfer of property in goods is essential and sine qua non for any contract of sale, mere sale invoices alone not enough to prove transaction of goods from dea
...View More