Explore exclusive jurisdiction of Supreme Court under Section 35L of Central Excise Act, 1944 in determining value of excisable goods for assessment. Analysis of a recent case.
If telecom operators already pay service tax on the entire Maximum Retail Price (MRP) value of SIM cards and recharge cards, individuals selling or dealing with these cards to the public are not subject to additional service tax liability.
Income Tax Appellate Tribunal (ITAT) Bangalore’s significant order favoring Saritha Jain against the Commissioner of Income Tax (Appeals) for Assessment Year 2013-14, covering various grounds challenging income tax assessment.
Kerala High Court’s recent case involving Divya S.R. under CGST and SGST Acts. The court directs consideration of a rectification application for mistakenly claimed IGST input tax credit.
In a recent case before the Allahabad High Court, Amarnath Trading Company took on the State of Uttar Pradesh, challenging an order that blocked Input Tax Credit (ITC) worth Rs. 53,61,832.
Delhi High Court ruling on SYM Company’s seized goods. Analysis of Customs Act Section 110(2) implications. Learn why the court orders the Customs Department to release goods.
Delhi HC upholds 15% attribution rate of revenue for Indian operations of Permanent Establishment based on gross booking by Travelport Global Distribution Systems B.V.
Delhi High Court upholds ITAT’s decision to exclude comparables Accentia, Eclerx, Mold-Tek, and TSR in the PCIT vs. Honeywell International transfer pricing case.
HC establishes a precedent reinforcing principle that reassessment must be based on new and substantive grounds, preventing arbitrary or unfounded reopening of assessments.
Explore Sennheiser Electronics India vs Circle – 4 case at ITAT Delhi. Section 115-O rate applies for additional tax on dividends to non-residents, not DTAA rate.
