International Tax Ruling
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
...View More SC dismisses Special Leave Petition (SLP) filed by Builders Association of India against Bombay HC order, consequent to 3 Judge Bench ruling in Larsen & Toubro Limited dated September 26, 2013; Ho
...View More SC upholds sales tax levy on “surgical cotton” at 4% under Rajasthan Sales Tax Act (Act) and Central Sales Tax Act, during AY 1992-93; Rejects assessee’s contention that transfo
...View More Service tax demand not sustainable under reverse charge mechanism under Information Technology Software Service (ITSS) for services received by overseas branch of assessee (Infosys) from overseas sub-
...View More Bombay HC expresses disappointment on absence of counsels leading to adjournments and delay in disposing of cases; Such state of affairs intolerable hereafter, warns HC; Appeals will be dismissed for
...View More Amount collected from customers and kept in escrow account towards contingent service tax liability not liable to be deposited with Govt u/s 73A of Finance Act; Such collection only cautionary deposit
...View More Business Auxiliary Services (BAS) rendered to offshore parent entity in relation to merchandising, product integrity, vendor compliance, quality assurance, fabric sourcing and logistic support in Indi
...View More Limitation period of one year as prescribed u/s 11B of Central Excise Act, 1944 (Act), not applicable for claiming refund of service tax erroneously paid on residential flats; Accepts assessee&rs
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