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1. Recovery of Short paid Service Tax - taxability of reimbursements - The nature of service should make no difference to the taxability of reimbursements when Rule 5 under...

2. MEIS scheme - conversion of the EPCG shipping bill into the EPCG­ cum­ Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...

3. Validity and applicability of 'income computation and disclosure standards' (“ICDS”) issued by CBDT - scope of validation laws - Specific ICDS have been struck down as...

4. MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC

5. Petitioner seeking declaration that rule 11B(2)(c) of Central Sales Tax (Kerala) Rules,1957 as invalid and ultra vires being in consistent with Central Sales Tax...

6. Valuation - disallowance of deduction of target based discount - Vires of Section 9 (5) of the Jharkhand Value Added Tax Act, 2005 - There are no difficulty in holding...

7. Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither...

8. Rate of VAT - spirit / liquor - vires of Article 14, 19 and 265 of the Constitution - Merely on assumption that the procedural irregularity may occur, a statutory...

9. Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the...

10. Validity of Compounding Scheme – Relief to declare compounding scheme to be ultra vires, is not entertainable inasmuch as on one hand petitioners have prayed for...