International Tax Ruling
HC quashes Revisional Authority’s order, rejecting time-barred drawback claim without considering assessee’s supplementary claims on merits, condonable under Rule 17 of Drawback Rules in l
...View More HC sets aside penalty u/s 45A of Kerala General Sales Tax Act (KGST Act) absent existence of necessary ‘mensrea’ to suppress sales turnover, follows SC ratio in EID Parry (I) Ltd. and Hind
...View More HC allows cross utilisation of exports for EPCG Authorisation export obligation fulfilment in terms of Para 5.4 of Foreign Trade Policy, treats Tata Consultancy Services Ltd as ‘group company&rs
...View More HC grants exemption on resale of used motor vehicles u/s 6(3) of Delhi VAT Act (DVAT Act), thereby excluding consideration received from taxable / business turnover of manufacturer-traders of other co
...View More CESTAT allows CENVAT credit of installation/erection charges undertaken at customer premises, to manufacturer of machinery; Accepts assessee's contention that installation service at customer premises
...View More CESTAT grants stay, vessel even though modified to function as a 'casino', prima-facie a ‘passenger ship’ classifiable under Customs Tariff Heading (CTH) 8901; Rejects Revenue contention t
...View More CESTAT rejects Revenue’s attempt to classify VGA card box / TV tuner as “reception apparatus for Television” under Customs Tariff Heading (CTH) 8528 7100, sets aside customs duty dem
...View More Compensation received from ONGC towards grant of permission to lay oil pipelines below land / seabed within Port limits not taxable under “Port Services” u/s 65(82) of Finance Act; Rejects
...View More CESTAT refers to Third Member taxability of excess baggage charges collected by Airline operators from passengers at the time of aircraft boarding; Member (Judicial) holds that main service provided b
...View More HC directs Secretary of Commerce to consider entitlement of duty credit scrip under “Served From India Scheme” (SFIS) to Indian company with majority foreign shareholding as well as applic
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