International Tax Ruling
Lumpsum royalty paid for “trademark usage” and “technical know-how” to related foreign entities not liable to customs duty towards goods imported under separate agreement; Reje
...View More HC allows Nokia India Pvt. Ltd’s writ petitions under Art. 226, assessment orders for AYs 2006-07 to 2012-13 under Tamil Nadu VAT Act vitiated by serious infirmities in decision making process,
...View More Purchase of ‘Hut Material’ from outside State for bridge construction under bonafide belief that such goods fall under the expression "Stores material, consumable etc" (as mentioned in reg
...View More CESTAT grants partial relief to Airliner, allows customs duty refund u/s 27 of Customs Act to the extent of undepreciated amount of imported goods in Books of Accounts; Amount paid by assessee pursuan
...View More 2 Member Chennai CESTAT bench refers to Larger Bench, issue of classification of coal imported for use in manufacture of electricity as ‘Steam Coal’ under sub-heading 27011920 or as &lsquo
...View More Advice / assistance on commercial aspects / current developments / import and export policy of India / economic & political scenarios / other similar activities to foreign companies taxable as &ld
...View More Barge vessels manufactured by Shipbuilding Company under customs bond at par with imports, ineligible for concessional excise duty rates / exemption on clearance; Rejects assessee’s claim of 2%
...View More CESTAT rejects assessee's refund claim, duty burden deemed to be passed where goods assessable on MRP basis, as held by Mumbai Tribunal in Shree Baidyanath Ayurveda Bhavan Ltd; Mere non-declaration of
...View More CESTAT allows refund u/s 11B of Central Excise Act, 1944, of service tax paid ‘under protest’, on survey undertaken in non-designated areas, pre- 2009; Rejects Revenue’s contention t
...View More Royalty in respect of technical know-how paid on sale of manufactured goods, viz. compressed air & gas / construction & mining equipment, not includible in assessable value of imported inputs;
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