- 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
![]() Self-Assessment under Indirect Taxes & Refunds – A Three Body ProblemSparsh Bhargava (Advocate) |
![]() Exploring CBIC’s Clarification on Third-Party Invoicing under FTAsMr. Kaustuv Sen, Advocate |
![]() Recent SC-rulings on CENVAT Credit for Telecom Towers & GST ITC for Immovable Property ConstructionMr. K. Sivarajan, Chartered Accountant |
![]() SC Lays Down Principles For Testing Movability vs. ImmovabilityMr. Gajendra Maheshwari (Managing Partner, Reina Legal LLP) |
![]() The Canon Review– Decoding Different ‘Canons’ of Judgment- A Detailed AnalysisMs. Vanita Bhargava (Partner, Litigation & Dispute Resolution, Khaitan & Co) |
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