International Tax Ruling
AAR rules that Amazon’s ‘Kindle Device’ is totally exempt from payment of customs duty in terms of Notification No. 25/2005-Cus; Kindle classifiable under Tariff Item 8543 70 99 viz.
...View More HC upholds Tribunal findings that Deputy Commissioner (DC) order revising 'refund order' outside limitation period prescribed u/s 20(3) of Andhra Pradesh General Sales Tax Act, applies Division Bench
...View More SC dismisses Revenue appeal, Vaseline Intensive Care Heel Guard (VHG) a 'medicament' classifiable under CH 3003.10 of Central Excise Tariff Act (CETA), taxable at 15%; Upholds Tribunal findings that f
...View More HC dismisses Revenue appeal, interest on delayed refunds u/s 27A of Customs Act payable within 3 months from date of application, till date of actual payment; Rejects Revenue contention that Explanati
...View More HC admits writ petition, stays recovery of tax assessed on Dominos Pizza Overseas Franchising B.V. as “dealer” u/s 2(h) of U.P. Trade Tax Act towards royalty received from franchisee for r
...View More SC partially allows assessee’s appeal, ‘cash discount’ to be taken into consideration for arriving at “price” in terms of Sec. 4 of Central Excise Act, as amended in 2000
...View More SC grants respite to assessee, holds CESTAT findings, as accepted by HC, totally perverse absent any admission of clandestine removal of finished goods by company employees; Despite thorough explanati
...View More SC strikes down Rule 15 of Andhra Pradesh Rectified Spirits Rules, 1971 (Rules) dealing with export of rectified spirit for want of vires and ambiguity behind intention, holding that it imposes 'tax',
...View More Delhi HC rules on reversibility / reduction of input tax credit (ITC) by buyer upon receipt of post sale discount / incentive from selling dealer, under Delhi VAT law; Quashes Tribunal conclusion that
...View More CESTAT partially allows Housing Industry Association’s appeal, fees collected from member-builders towards organisation of exhibition not taxable as ‘Business Auxiliary Service’; Rel
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