- 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
![]() Exemption Entries – More Elbow for InterpretationS. Rahul Jain, Joint Partner, Lakshmikumaran & Sridharan Attorneys |
Supreme Court’s Decision in Canon India – A Final Nail in the DRI’s Coffin?Sai Prashanth, Principal Associate, Lakshmikumaran & Sridharan Attorneys |
![]() Finance Act 2021- A Glimpse into the Future of Indirect Tax DisputesGopal Mundhra |
The Legal Quandary Surrounding Taxability of Grant-in-AidShubham Vijay, Principal Associate, Lakshmikumaran & Sridharan Attorneys |
![]() Legality of Demand Raised on Account of Mismatch Between ST & IT ReturnsSarthak Garg, CA |
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