Articles by this Author
Goods and Services Tax

Goods and Services Tax
GST leviable on interest paid on late payment of invoices
Income Tax

Income Tax
ITAT Allowed set off of MAT Credit inclusive of Surcharge, Education Cess
Goods and Services Tax

Goods and Services Tax
Justice Ahuja’s dissenting judgement: Upheld constitutional validity of Section 13(8)(b) of IGST Act
Goods and Services Tax

Goods and Services Tax
DGGI officers empowered to issue summons under GST
Custom Duty

Custom Duty
Point of interception of goods is an important evidence in Customs
Income Tax

Income Tax
Decision of HC having jurisdiction over AO to be followed by NFAC
DGFT

DGFT
Substantial benefit under MEIS scheme cannot be denied for inadvertent human error
Finance

Finance
Cases involving confiscation/ redemption fine are within ambit of SVLDRS, 2019
Excise Duty

Excise Duty
Benefit of abatement can’t be withheld on failure on part of Superintendent to make proper recordings
Goods and Services Tax

Goods and Services Tax
Mere acceptance of joint custody of goods not amounts to Supply
Goods and Services Tax

Goods and Services Tax
Divergent opinion on constitutional validity of Section 13(8)(b) IGST Act pertaining to intermediary services
Excise Duty

Excise Duty
Procedural delay in credit reversal not disentitles assessee from claiming refund
Goods and Services Tax

Goods and Services Tax
Placement of medical instruments without consideration in hospitals is a Supply of Service
Income Tax

Income Tax

