- 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
![]() Doctrine of Merger – The Wand which led to CENVAT Refund on Factory ClosureMr. Ganesh Kumar, Managing Partner, GLS Corporate Advisors LLP |
![]() Transfer Pricing and Indirect Tax – Dichotomy and DisputesBhavesh Dedhia (Partner, Global Transfer Pricing Services, B S R & Company) |
![]() Can a Group Company Constitute Fixed Establishment? - Decoding the ECJ RulingK. Sivarajan Partner (Price Waterhouse & Co) |
![]() Curbs on Laptop Import – Are we back to the Licence Raj era?Advocate Akella A S Prakasa Rao |
![]() Indirect Taxation within the framework of Indian ConstitutionAshutosh Nath (General Manager, Tradewin) |
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