Articles by this Author
Custom Duty

Custom Duty
Brand-promotion expenses not to be included in valuation of imported goods: SC
Goods and Services Tax

Goods and Services Tax
ITC cannot be claimed on debit notes issued in FY 2020-21 pertaining to transactions made in FY 2018-19
Income Tax

Income Tax
Profit from sale of shares from investment portfolio taxable as ‘Capital Gains’ & not as ‘Business Income’
Goods and Services Tax

Goods and Services Tax
Penalty imposed on Revenue for lethargy delay in filing SLP
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

