International Tax Ruling
SC finds no merit in Revenue appeal, upholds CEGAT’s view that extended period of limitation u/s 11A of Central Excise Act not invokable for recovering excise duty demand on clearance of manufac
...View More SC denies special additional duty (SAD) exemption under Notification No. 34/98-Cus. on import of pig hair bristles, since no sales tax chargeable on local sale of imported goods; Said Notification spe
...View More Bombay HC disagrees with Delhi HC Single Judge view, upholds order passed by Govt of India that assessee promoting foreign brand viz. “Thyssenkrupp” and hence not entitled to duty credit s
...View More SC grants relief to assessee, revokes extended period of limitation under proviso to Sec. 11A of Central Excise Act for recovering excise duty on parts of ‘walk-in coolers’ manufactured du
...View More Karnataka HC rules on taxability of ‘software implementation’ by assessee for a bank, holds such activity a “mere service” through skill and human effort, and there is no right
...View More HC upholds Tribunal order, auction sale of repossessed hypothecated vehicles by bank taxable under Tamil Nadu VAT Act; Rejects assessee’s contention that such sale is only in capacity of being a
...View More HC allows writ petition against Mumbai CESTAT that decided issue finally against assessee, albeit referring similar question to Larger Bench in case of connected appeals; CESTAT had denied excise duty
...View More HC quashes re-assessment proceedings initiated u/s 21 of U.P. Trade Tax Act, absent any material / reason to believe on part of Assessing Officer (AO) that some turnover escaped assessment; Observes,
...View More HC rules in favour of assessee, supply / sale of goods to purchaser’s branch office in Chennai towards export by HO in Bombay, entitled to tax exemption u/s 5(3) of Central Sales Tax Act; Reject
...View More SC upholds CESTAT findings, though diaphragm wall construction along Sabarmati river bed under agreement with River Development Corporation classifiable as 'Site Formation and Clearance, Excavation an
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