International Tax Ruling
Bombay HC dismisses writ challenging differentiation in credit utilisation of Additional Excise Duty (Goods of Special Importance) [AED (GSI)] towards payment of Basic Excise Duty and Special Excise D
...View More SC dismisses Revenue SLP, rebuilding / repairing of engines and other parts of motor vehicles constitutes repairing / maintenance of ‘motor vehicles’, not taxable u/s 65(64) of Finance Act
...View More HC quashes Tribunal order remanding matter back to Adjudicating Authority absent any request from assessee to such effect, when assessee desirous of demonstrating that Adjudicating A
...View More SC allows Revenue SLP, upholds sales tax liability on “Official Liquidator” in respect of sales effected by him pursuant to winding up proceedings of a company in liquidation; Definition o
...View More Bombay HC lambasts Registry for deliberately not registering review petitions even after being lodged; If office objections notified and include bar of limitation, applicant is obliged to satisfy suff
...View More HC quashes Tribunal order, upholds liability on Hotel to pay tax at compounded rate despite Nil purchase / sale of liquor for 4 months due to suspension of license by Commissioner of Central Excise; L
...View More No service tax payable by Cooperative Housing Societies as “club or association” on maintenance charges collected from members inter alia towards repairs, beautification and security, u/s
...View More HC dismisses writ, Assessing Officer justified in disallowing zero rating benefit and in turn input tax credit (ITC) in case of works contract executed for SEZ unit / developer or its contractors / su
...View More CESTAT allows 100% EOU, input service credit of tax paid on reverse charge basis towards quality control and cleaning services rendered by overseas service provider at buyer’s warehouse; Rejects
...View More Royalty for technical know-how and fees for basic engineering services and supervisory services, includible in assessable value of imported capital goods under Rule 9(1)(c) & Rule 9(1)(e) of Custo
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