- 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
- SC upholds CESTAT-ruling; AAI’s export cargo handling taxable as ‘Airport Services’
- SC : Copy of SC-judgment upholding demand on AAI for export cargo handling as ‘Airport Services’
Expert Column
![]() Self-Adjustment of excess tax paid - A double jeopardyMr. K.Srinivasan (IRS) |
![]() Relevancy of statements recorded by excise officers : Chattisgarh High Court’s step in the right directionMr. A. Shanmugasundaram. |
![]() Major amendments to SEZ Rules – making SEZs more flexible and relevant?Siddharth Kaul (Director, Ernst & Young LLP, India) |
![]() Refuting 'CENVAT Credit reversal' towards Investments in SecuritiesSudipta Bhattacharjee, Partner, Advaita Legal |
![]() Ill-served by interpretation : The denial of SFIS benefitsDr. Ravindran Pranatharthy, Advocate |
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