- 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; Declares Rule-27 proviso ultra vires
Expert Column
![]() Possibility of remedy where statutory appeal is ‘time-barred’A. Jatin Christopher |
![]() Taxsutra IDT Expert Column : Whether cafeteria is part of authorised operations of SEZ? A bird eye viewPraveen Kashyap, Executive Director, Grant Thornton Bharat LLP |
![]() The Conundrum of Area-Based Tax Holiday, GST and Central Excise ExemptionsVineet Nagla, Partner, White and Brief, Advocates and Solicitors |
![]() Is Building Cess applicable on supply of goods/equipment - analysing the recent SC decisionSudipta Bhattacharjee, Partner, Khaitan & Co |
![]() The Punjab One Time Settlement Scheme of 2021 - A SnapshotRajeev K. Sharma, CA |
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