Articles by this Author
Income Tax
Income Tax
Mere ‘reason to believe’ not satisfy condition for reopening of assessment
Income Tax
Income Tax
Penalty not leviable if there is reasonable cause for failure to get accounts audited
Goods and Services Tax
Goods and Services Tax
Cancellation of GST Registration without stating a reason in SCN/Order is cryptic in nature
Goods and Services Tax
Goods and Services Tax
GST provisions cannot be interpreted to deny right to trade & commerce to any citizen
Income Tax
Income Tax
Assessee cannot claim Section 54F exemption based on unregistered Banakhat agreement
Service Tax
Service Tax
No Service Tax can be levied on take-away/parcel food from restaurants
Goods and Services Tax
Goods and Services Tax
Minor discrepancy in the e-way bill would not attract penalty proceedings
Income Tax
Income Tax
Mere change of opinion cannot be a ground for reopening of assessment
Custom Duty
Custom Duty
Penalty order cannot be passed without serving SCN
Goods and Services Tax
Goods and Services Tax
GST Registration cannot be cancelled when reply to SCN is not considered
Income Tax
Income Tax
No tax on share premium when issued to Venture Capital Fund
Goods and Services Tax
Goods and Services Tax
Revenue department cannot initiate assessment proceedings once moratorium order passed by NCLAT
Income Tax
Income Tax
No TDS liability on income received on non-technical services outsourced to foreign company
Goods and Services Tax
Goods and Services Tax
