Legal Precedents’ Series_Issue 13 (Writs, NAA and AAR) NITYA’s Insight-Legal Precedents’ Series’ (Writs, NAA and AAR) covering the period of September, 2019 for your kind perusal.To Read More, Please click on the below mentioned link:NITYA’s Insight l...
Tax on Clubs and Societies | Supreme Court has Good News ! Larger Bench of Supreme Court in a recent landmark ruling of State of West Bengal & Ors. v. Calcutta Club Ltd. has held that club cannot be treated as separate in law from their members and no sale can...
Refund Claim under Customs Law – An ‘Un’appealing Conundrum? In the case of ITC Ltd v. Commissioner of Central Excise, Kolkata, the Apex Court has upheld the supremacy of order of self-assessment under the Customs law. Apex Court held that a refund...
Royalty and license fees for customs valuation | To include or not to include Despite customs law being regulated at an international level, India continues to be involved in litigations on several. One such basic question is the inclusion of royalty or license fees...
Judgement update Filing of refund claims under Customs Law This is to apprise you regarding the recent judgment of the Apex Court in the case of ITC Limited v. Commissioner of Central Excise, Kolkata, 2019-VIL-32-SC-CU wherein it was held that a refund claim contrary...
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