International Tax Ruling
HC dismisses writ, VAT registration mandatory for tax remission by State Govt u/s 41(1) of Gujarat VAT Act, 2003; Registration being statutory requirement, tax deducted at source by contractee has no
...View More HC sets aside Tribunal’s order reducing penalty imposed u/s 114A of Customs Act, absent jurisdiction; Neither the authorities, nor Tribunal, nor HC vested with discretion to reduce penalty presc
...View More HC sets aside Adjudicating Authority's order passed after 9 months from conclusion of personal hearing, being prejudicial to assessee; Central Excise Authorities obligated to dispose off proceedings e
...View More Service tax and not sales tax, applicable on supply of SIM cards to mobile subscribers; SIM card value includible in activation charges since no activation possible without valid functioning of SIM ca
...View More Supply of goods to Export Oriented Unit qualifies as 'deemed export', Terminal Excise Duty (TED) refund available as per Para 8.3 r/w Para 8.4 of FTP 2009-14; Such refund covered by second part of par
...View More Where assessable value lower than cost of production, excise duty leviable on value of goods taking into account manufacturing cost and manufacturing profit; Sets aside Tribunal’s finding that p
...View More HC strikes down Para 8.3.6 of FTP 2009-14 Handbook of Procedures v.1 (HoP) and Para 7 declaration under Form ANF-8 as “ultra vires” the Foreign Trade (Development & Regulations) Act (F
...View More HC upholds "vires" of Rule 15(2) of CENVAT Credit Rules, 2004 imposing penalty on wrong credit availment / utilisation with duty evasion intention, in terms of Sec 11AC of Central Excise Act (Act); Ce
...View More HC reverses CESTAT order, interest leviable on wrongly availed input credit despite non-utilisation, under Rule 14 of CENVAT Credit Rules r/w Sec 11AB of Central Excise Act; Rejects assessee’s a
...View More 2 Member CESTAT Bench refers classification dispute of Funskool board games viz. Chip N Dale, Duck Tale Disney, Fox & Geese and Rally to CESTAT President for determination; Issue pertained to clas
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