International Tax Ruling
CESTAT allows assessee’s Head Office, an Input Service Distributor, to distribute credit of services availed by one unit (an EOU) to another unit in DTA; Rejects Revenue contention that overseas
...View More CESTAT LB confirms excise levy on “Aluminium dross and skimmings”, by-products arising in course of manufacture of aluminium / non-ferrous metal products, post May 10, 2008; Twin tests of
...View More HC quashes assessment order for lack of reasons / justification for allowing / rejecting deduction claims under Orissa VAT Act; Although Assessing Authority has taken great pains in extracting various
...View More HC settles classification dispute of ‘Medical Oxygen IP’ and ‘Nitrous Oxide IP’ under Andhra Pradesh VAT Act, they are taxable at lower rate of 4% / 5% as “drugs & me
...View More HC quashes Tribunal order, penalty imposable on importer notwithstanding abandonment & non-filing of Bill of Entry (BoE) for clearance of imported goods; Import made with clear intent to evade dut
...View More No service tax payable on refund of security deposit on termination of lease / rent agreement, as same not part of “renting of immovable property service”; Assessee’s logic of treati
...View More Supply of rice by Rice Millers to Food Corporation of India (FCI) outside State in terms of permit issued by Govt. of Pondicherry, in consultation with Civil Supplies authorities in Andhra Pradesh, an
...View More HC refuses to grant refund of VAT paid at composite rate of 1.25% u/s 4(7)(d) of Andhra Pradesh VAT Act to assessee, a works contractor; Rejects assessee’s contention that it was infact a sub-co
...View More HC quashes CBEC Circular dated June 3, 2009 classifying coconut oil based on packing, as arbitrary, unreasonable and contrary to Sec 37B of Central Excise Act and Art. 14, 19 and 21 of Constitution of
...View More HC refuses to entertain writ petition on taxability of telecom interconnection charges, in light of efficacious alternate appeal remedy available u/s 34 of Kerala General Sales Tax (KGST) Act; Given i
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