International Tax Ruling
HC allows assessee’s writ, provision of passive infrastructure to various telecommunication operators not 'transfer of right to use’ goods u/s 2 of Madhya Pradesh VAT Act, not liable to VA
...View More HC condones delay of 536 days in filing appeal on account of Advocate's ill health; Advocate handling assessee's case returned papers due to his ill heath, and immediately another Advocate was engaged
...View More CESTAT rules in assessee’s favour, manufacturer not required to reverse credit of inputs available in stores, work-in-progress and in finished goods before switching over to Rule 6(2) scheme und
...View More Third Member criticizes assessee’s conduct before Adjudicating Authority in not appearing during various personal hearings, however in interest of justice, remands matter for Commissioner’
...View More SC allows Revenue appeal, invalidation of advance license in favour of intermediate-manufacturer (assessee) constitutes indirect ‘additional consideration’ for sale of goods to license-hol
...View More HC rules in assessee’s favour, appeal u/s 130A of Customs Act (Act) not maintainable against reference made by CESTAT to Larger Bench (LB) on ground that conflicting views exist on same issue be
...View More CESTAT allows CENVAT credit to principal-manufacturer (assessee) despite use of imported goods in manufacture of finished goods on job-work basis and export thereof from job-worker’s premises; A
...View More SC rules in assessees’ favour, indivisible composite works contracts not taxable under Finance Act prior to June 2007; Holds that Finance Act lays down no charge or machinery to levy and assess
...View More HC dismisses Revenue appeal, assessee cannot be asked to answer a charge not raised specifically in show cause notice (SCN) issued u/s 28 of Customs Act; SCN issued alleging suppression of quantum of
...View More SC concurs with CESTAT that assessee & joint venture company, established to manufacture final products using raw materials supplied by assessee, qualify as ‘related persons’; CESTAT h
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