International Tax Ruling
SC dismisses mobile manufacturer’s SLP, refuses to interfere with Himachal Pradesh HC order that refrained from entertaining writ petition against initiation of revision proceedings u/s 46 of HP
...View More HC upholds Tribunal's findings, ERP software implementation and business consultancy service (BCS), are pure services, not involving any sale/transfer of property in goods, under Karnataka Sales Tax A
...View More HC dismisses assessee's revision petition, upholds revisionary power exercised for AY 2005-06 by Joint Commissioner (JC) u/s 63A of Karnataka Value Added Tax Act, 2003 (KVAT), introduced w.e.f. April
...View More CESTAT quashes demand in respect of free SIM cards distributed to dealers / distributors by telecom service provider (assessee); Rejects Adjudicating Authority’s view that irrespective of whethe
...View More SC dismisses Revenue appeal, excise duty not liable to be recovered on freight charges incurred for transportation of goods from factory gate to buyer’s premises, states that in facts of present
...View More SC allows rebate of excise duty paid both on inputs and on manufactured product upon export, in terms of Rule 18 of Central Excise Rules, 2002; Rejects Revenue’s stand that as per relevant rules
...View More HC allows benefit of CENVAT credit under Notification No. 96/2004-Cus of additional customs duty paid on imports using DEPB scrips under FTP 2002-07; Rejects Revenue’s stand that said Notificati
...View More HC allows assessee’s appeal, smart cards specifically developed and designed for RTO under an agreement for providing computerized service delivery system, not liable to VAT under Karnataka VAT
...View More CESTAT rules against Revenue, assessee, a laboratory of Council for Scientific and Industrial Research undertaking various studies and projects in field of environmental science & engineering, not
...View More SC reverses CESTAT order, denies concessional rate benefit on water pump sets under Notification No. 10/02-CE, where duty not paid through prescribed mode, viz. cash or account current, but paid throu
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