- 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
![]() BEPS & GST - Eerie parallels, one curious questionSurya Prakash B.S., Chartered Accountant |
![]() CENVAT credit on capital goods - An unheeded disparity in Telecom IndustryRaghavan Ramabadran, Partner, Lakshmikumaran & Sridharan |
![]() Includibility of land value in works contract: A Pandora’s Box! – Part IIMalini Mallikarjun, Partner, BMR & Associates LLP |
![]() VAT on Construction Contracts - No curtain on controversyPrashant Deshpande, Senior Director, Deloitte Touche Tohmatsu India Pvt. Ltd. |
![]() Sec 67A vs Rule 4 of POT Rules : A question of supremacyK. Vaitheeswaran, Advocate & Tax Consultant |
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