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Supreme Court Dismisses Revenue's Appeals in Customs Classification Disputes Over LCD Panels. LCD Panels Classified Under Chapter Heading 9013.8010 as Liquid Crystal Devices, Not as Parts of Television Sets or Car Audio Systems Under General Headings.

The appeals involved disputes over the customs classification of imported LCD panels by two assessees, M/s Videocon International and M/S Harman Inter...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

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Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

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Bombay High Court Upholds Settlement Commission's Majority Decision Rejecting Settlement Application in Customs Duty Evasion Case. Majority view prevails over minority view under Section 127I of the Customs Act, 1962 when there is a difference of opinion among Members.

The petitioners, Under Water Services Company Limited and others, filed a Writ Petition under Article 226 of the Constitution of India challenging the...

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Bombay High Court Dismisses Customs Appeal by Patel Engineering Ltd in Import Misdeclaration Case. Confiscation of Goods and Penalty Upheld for Violation of Sections 111(d) and (m) of Customs Act, 1962.

The appellant, Patel Engineering Ltd, filed a Customs Appeal under Section 130 of the Customs Act, 1962, challenging the concurrent findings of the Ad...

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High Court of Karnataka Allows Appeal in Income Tax Case — Assessee Engaged in Manufacture of Air-Conditioning Systems Entitled to Section 80IA Deduction. The process of designing, manufacturing ducting, and installing air-conditioning systems constitutes manufacture under the Income Tax Act, 1961.

The appeal was filed by M/s Koolnest Pvt. Ltd., the assessee, challenging the order of the Income Tax Appellate Tribunal (ITAT) which held that the as...

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Bombay High Court Allows Writ Petition Challenging Octroi Levy on Goods Sent for Job Work Outside Municipal Limits. Goods sent for processing and returned as finished products are not liable to octroi under the Maharashtra Municipalities (Octroi) Rules, 1968.

The petitioners, Raymond Limited and Krishnamurthy Seetharaman, challenged a communication dated 5th November 1998 from the Thane Municipal Corporatio...