International Tax Ruling
HC refers matter to Larger Bench to determine Tribunal’s scope of examining due application of mind on merits by Committee of Chief Commissioner(s) / Commissioner(s) while allowing Revenue to fi
...View More CESTAT allows duty-free import of Acid Oil under advance license granted to manufacturer in terms of Notification No. 93/2004-Cus, and finds no mis-declaration when characteristics of imported good ma
...View More HC dismisses assessee’s writ, transfer of goods after filing bill of entry (BoE) / assessment not a sale in course of import but an ‘interstate sale’, be it under principal-agent rel
...View More HC lambasts Revenue for lack of objectiveness while refusing assessee’s (Govt of India undertaking) refund claim for service tax inadvertently paid on consultancy services; Despite Commissioner&
...View More ‘Club membership’ and ‘Club privileges’ charges collected from subscribers towards membership scheme of Reliance Industries as marketing agent, not includible in value of te
...View More HC allows assessee’s writ, marking strips for Zebra Crossing / Speed Breakers prima facie taxable as “Industrial Inputs” under Entry 42A of Schedule II to Gujarat VAT Act, taxable @
...View More CESTAT dismisses Revenue appeal, can’t invoke Rule 11 of CENVAT Credit Rules (CCR) to prohibit utilisation of CENVAT credit available on date of exemption of some final products, towards duty pa
...View More CESTAT rejects MRP valuation u/s 4A of Central Excise Act on biscuits supplied to Municipal Corporation of Delhi for free distribution under National Programme of Nutritional Support of Primary Educat
...View More CESTAT grants respite to cigarette manufacturer, ‘tobacco refuse’ generated during manufacturing process not “final product”, hence exemption benefit of Notification No. 52/200
...View More SC quashes P&H HC order which granted concessional tax rate to Nokia India (assessee) towards battery chargers sold alongwith cell phones, under Schedule ‘B’ to Punjab VAT Act r/w Rule
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