- Upholds law denying foreign subsidiaries from availing SFIS-benefits; Dismisses Cummins Tech. SLP
- SC : Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation
- SC: Assembling imported Genset with added components at customer premises, is ‘manufacture’; Upholds CESTAT-ruling
- SC : Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test
- HC : Export duty inapplicable on goods supplied from DTA to SEZ; Decalres Rule-27 proviso ultra vires
Expert Column
 Need to Relook at 'Secondment Arrangements' Triggered by SC DecisionJatin Arora, Partner – Indirect Tax, Phoenix Legal |
 Punjab One Time Settlement (Second) Scheme for Recovery of Outstanding Dues, 2021 - Law & ProcedureRajeev K. Sharma, Chartered Accountant |
 Amrit Kaal’ for India’s SEZsSanjay Chhabria, Director, Indirect Tax, Nexdigm |
 Scenario Analysis for Refunds in Aftermath of Battle vis-a-vis constitutionality of WB Entry-TaxArvind Baheti, Executive Director, Khaitan & Co. |
 Place Of Performance & The Relevance Of Economic Reality : Analysis of Texas SC RulingAdvocate Sindhu Mangat, Swamy Associates |
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