International Tax Ruling
SC dismisses Revenue appeal, confirming Madras HC ruling that Tribunal cannot suo motto reopen matter for rehearing on merits, post delivery of gist of decision in open court; As per Rule 26 of CESTAT
...View More HC allows tax exemption on High Speed Diesel (HSD) / LD oil as ‘fuel’ u/s 4 of erstwhile UP Trade Tax Act; Sec 4-B exempts materials used in ‘Fuel’ essentially used for generat
...View More Transportation charges incurred on stock transfer from factory to depot not includible in assessable value (AV), where goods sold from depot, pre-2003; During period of dispute, definition of “p
...View More HC dismisses writ, lays down illustrative guidelines for adjudication of pre-deposit applications u/s 35F of Central Excise Act relying on SC ruling in Benara Valves Ltd; Where on reading of rejection
...View More Builder / promoter / developer not liable to service tax as provider of residential complex construction service u/s 65(105)(zzzh) of Finance Act, 1994 pre - July 2010, w.r.t. amount received from pro
...View More SC rejects transfer petitions filed under Art. 139A of Indian Constitution by Paras Fab International, Reliance Industries and S.T.I Limited; Art. 139A permits SC to withdraw and dispose of cases pend
...View More CESTAT allows full service tax discharge alongwith inputs tax credit for works contract services; Rejects Revenue's stand that assessee does not have option to pay tax at regular rate but had to pay a
...View More HC allows writ petition, question of belated filing of writ does not arise where action complained against ‘non est’; Recovery of land revenue against bonafide purchaser’s properties
...View More HC sets aside Tribunal order directing Objection Hearing Authority (OHA) (i.e. Commissioner) to exercise jurisdiction to impose interest u/s 74(7) of Delhi Value Added Tax Act, 2004 (Act); Althou
...View More Commissioner of Sales Tax cannot encroach upon Tribunal’s decision attaining finality on particular issue w.r.t. same assessee, under the guise of revisional jurisdiction for subsequent assessme
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