International Tax Ruling


Denies amendment to writ; Adding new issues / facts impermissible; Directs separate proceedings 

HC Division Bench allows Revenue appeal, sets aside Single Judge order permitting amendment to assessee's writ petition that challenged DGFT order listing assessee's Importer Exporter Code (IEC) in &l...View More

Upholds Shark fins exports prohibition; Distinction between domestic consumption vs export reasonable

Madras HC dismisses challenge to prohibition of export of Shark fins of all specifies of Shark by Central Govt. under Notification No. 110(RE-2013)/2009-14; Said prohibition not contrary to Convention...View More

Quashes assessment notice issued beyond statutory period, daily order sheet recording inconsequential 

HC quashes default assessment notices for tax & interest and penalty dated April 1, 2015, being issued beyond statutory period of 6 years as provided u/s 34 of Delhi VAT Act; Notes that Sec. 34(1)...View More

Denies CVD credit basis debit entry in DEPB, goods deemed 'non-duty paid' 

HC dismisses assessee's appeal, CENVAT credit of Countervailing Duty (CVD) ineligible basis debit entry under Duty Entitlement Pass Book (DEPB) scheme, post 2000; Relies upon CESTAT LB decision in Ess...View More

Third Member rules on taxability of tools / spare parts imported for ONGC

Third Member concurs with Member (Judicial), assessee rendering services to ONGC for offshore oil well drilling operation not an importer of tools / spares and hence penalty not imposable, however, si...View More

'Exempt sales' not includible in "taxable turnover" for determining additional tax 'threshold' 

HC allows assessee’s revision petition, 'exempt sales' made to Hyundai Motors India Ltd. (HMIL), not includible in 'taxable turnover' for calculating 'threshold limit' for purpose of Tamil Nadu ...View More

Post sale bonus from buyers towards goods performance not "additional consideration", non-dutiable 

CESTAT rules in favour of assessee, amount received as bonus from buyers for performance of converter bricks/ refractory bricks not an 'additional consideration' for sale thereof; Takes note of penalt...View More

Flats constructed, alloted to landowner against land transfer, prima facie taxable; Upholds pre-deposit 

HC upholds CESTAT order directing pre-deposit in respect of construction of flats for landowner, taxable as 'construction of residential complex service' u/s 65(105)(zzzh) of Finance Act; Assessee ent...View More

5 Member LB to determine CESTAT jurisdiction to adjudicate seized goods release orders 

5 Member Larger Bench to determine maintainability of appeal against order of provisional release of seized goods u/s 110A of Customs Act on October 5; Earlier, 2 Member Bench, disagreeing with LB rul...View More

Adjudicating authority can enhance penalty in de-novo proceedings, matter live in re-adjudication 

HC dismisses assessee's appeal, no bar on Adjudicating Authority to determine quantum of fine/penalty in a de-novo proceedings; Imposition of enhanced penalty justifiable in de-novo proceedings, even ...View More