International Tax Ruling


Inclusion of exports to Nepal for SSI exemption threshold computation post-2012, unconstitutional

Gujarat HC declares inclusion of export clearances to 'Nepal' for computing SSI exemption threshold of Rs. 1.5 Cr as per Explanation Clause (G) to Notification No. 8/2003 as 'unconstitutional' w.e.f. ...View More

Allows input credit of barbed wire supplied with transmission towers as 'accessory'

CESTAT allows CENVAT credit of barbed wire supplied with transmission line towers as anti-climbing device, under Rule 2(k) of CENVAT Credit Rules; Observes that same essentially required for smooth op...View More

No anti-dumping duty between 'provisional' & 'final' imposition period; Applies SC ratio

HC allows writ, no anti-dumping duty (ADD) can be levied and collected during “gap period” between lapse of provisional duty (which is 6 months from date of imposition) and imposition of f...View More

Payment under wrong accounting code not clinching evidence to deny tax exemption 

CESTAT rules in assessee's favour, claim to service tax exemption under construction of residential complex as promoter/builder, not deniable merely on ground that tax paid under service code applicab...View More

Applies 'de facto doctrine'; Single Member can act as Tribunal during quorum inadequacy 

HC quashes challenge to jurisdiction of single Member bench of Appellate Tribunal (AT) to hear and decide appeals u/s 73 of Delhi VAT Act (DVAT Act); Rejects assessees’ contention that in the ab...View More

Finger print reader essentially performing data processing function, classifiable as 'optical reader'

CESTAT rules in favour of assessee, MSO CBM (EMBALLE PAR 40) Finger Print Reader Scanner classifiable as 'optical reader' under Customs Tariff Heading (CTH) 8471, not CTH 8543 which covers electrical ...View More

Upholds Govt's decision to refrain from exemption Notification citing larger trade benefit

HC quashes challenge to Finance Ministry's letter thereby holding assessee's case unfit for issuance of Notification u/s 11C of Central Excise Act extending excise duty exemption to units manufacturin...View More

Application not deniable, NIL returns filed since incorporation demonstrates 'proposed activity' non-commencement

AAR admits Advance Ruling application, rejecting Revenue's plea that, applicant's activity not 'proposed activity' covered u/s 96(D), since Company already filing Income Tax (IT) and Service Tax (ST) ...View More

Upholds Circular legality, Form "F" required where goods move inter-state pursuant to job-work

HC dismisses assessee's challenge to legality of Circular No. 2T of 2010, holds, furnishing of Form F where goods returned back after job-work is a requirement in law and only if same fulfilled, burde...View More

Admits application, Proposed 'import' not 'on-going activity' merely because marketing samples imported earlier 

AAR admits Microsoft India's application, 'import' by applicant remains a proposed activity, despite some imports of free samples made prior to filing application; Relies upon AAR ruling in Guthy Renk...View More