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High Court

Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

10 Oct 2024

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 80HHC Deduction Case — Supporting Manufacturer Not Entitled to Same Deductions as Direct Exporter. The Court held that the statutory scheme under Section 80HHC of the Income Tax Act, 1961 treats supporting manufacturers differently from direct exporters, and the provisos to sub-section (3) do not apply to supporting manufacturers.

27 Aug 2019

The case involves a batch of appeals by the Revenue against a judgment of the Punjab and Haryana High Court, which had dismissed the Revenue's appeals...

Supreme Court

Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

27 Feb 2019

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Upholds ITAT Order on Disallowance of Interest and Depreciation. Held that interest on borrowed capital used for acquiring a capital asset is allowable as deduction under Section 36(1)(iii) of the Income Tax Act, 1961, and depreciation on assets acquired under a hire purchase agreement is allowable under Section 32.

12 Jun 2018

The case involves appeals filed by the Revenue (Pr. Commissioner of Income-Tax and Deputy Commissioner of Income-Tax) against the orders of the Income...

High Court

Bombay High Court Allows Refund of Service Tax on Onsite Work at Customer's Premises Under Export of Service Rules, 2005. The court held that onsite work at customer's premises abroad qualifies as 'Service Provided from India' under Rule 3(2)(a) of the Export of Service Rules, 2005, and the appellants are entitled to refund of service tax paid.

15 Sep 2014

The case involves appeals by Tech Mahindra Limited and other assessees against the order of the Customs, Excise and Service Tax Appellate Tribunal (CE...

High Court

Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

9 Jan 2012

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...

High Court

Bombay High Court Allows Writ Petition Challenging DGFT Communication on Duty Free Replenishment Certificates — SION Applicable as on Date of Export. The court quashed orders demanding duty and penalty for imports under DFRC based on subsequent SION, holding that the exporter's entitlement is determined by norms in force at the time of export.

3 Mar 2011

The petitioner, Piramal Glass Limited (formerly Gujarat Glass Limited), a manufacturer, challenged a communication dated 03/05/2010 from the Director ...

High Court

Bombay High Court Allows Revenue Appeal in DEPB Taxation Case - Face Value of Duty Entitlement Passbook Chargeable Under Section 28(iiib) at Accrual, Excess Over Face Value Under Section 28(iiid) at Sale. The court held that the Tribunal erred in holding that the entire sale proceeds of DEPB are not profits under Section 28(iiid) and that face value should be deducted from sale proceeds.

28 Jun 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arose from a decision of the Special Bench of the Income Tax Appellate Tribun...

High Court

Bombay High Court Allows Revenue Appeal in Section 80HHC Deduction Case — Net Interest on Fixed Deposits Cannot Be Considered for Computing Export Profits Deduction. The court held that Explanation (baa) to Section 80HHC of the Income Tax Act, 1961 requires exclusion of ninety per cent of gross interest receipts, not net interest, as the provision does not allow set-off of interest paid against interest received.

19 Mar 2010

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITA...

High Court

Bombay High Court Dismisses Petitions Challenging Validity of TUFS Guidelines and Export Obligation Extension Policy. Court upholds Textile Commissioner's power to impose conditions for extension of export obligation period under Technology Upgradation Fund Scheme (TUFS) and holds that guidelines are not ultra vires the Foreign Trade (Development and Regulation) Act, 1992.

30 Nov -0001

The judgment involves four writ petitions filed by textile exporters challenging the validity of guidelines issued by the Textile Commissioner under t...

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