- 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
![]() Production Linked Incentive Schemes – The Best bet to Promote Industrial GrowthRanjeet Mahtani, Partner, Dhruva Advisors LLP |
![]() CAROTAR, 2020- Need for Consistent, Liberal and Time Sensitive ApproachAshutosh Nath, General Manager, Tradewin |
![]() All Expenditure of VC Funds Including Carried Interest to Carry GST - A Major Setback to the IndustryGopal Mundra, Partner, ELP |
![]() CESTAT Rules on Taxability of Expenses cCharged by Trusts to Contributors in a Venture Capital FundDivyesh Lapsiwala, Indirect tax Partner, EY LLP |
![]() Taxability of Venture Capital Fund: Trust or MistrustJigar Doshi, Founding Partner, TMSL |
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