Articles by this Author
Income Tax

Income Tax
Carrying on statutory functions cannot be termed as trade, commerce or business
Service Tax

Service Tax
No Service Tax payable in absence of clauses pertaining to Consideration in Contract
Income Tax

Income Tax
Assessee cannot be asked to prove source of source under Section 68
Excise Duty

Excise Duty
Limitation period cannot be invoked on the issue of interpretation
Income Tax

Income Tax
ITAT allows trade incentive/Discount/issuance of free handsets to distributor as business expense
Income Tax

Income Tax
Providing scholarships to students in foreign university is a business expenditure
Service Tax

Service Tax
Substantial benefit provided in Notifications cannot be denied for procedural lapses
Goods and Services Tax

Goods and Services Tax
Remand order upheld on the ground of violation of principles of natural justice
Income Tax

Income Tax
FIR can’t be registered against Income Tax officials for any act done in good faith
Goods and Services Tax

Goods and Services Tax
Section 130 of CGST Act contemplate release of goods on payment of fine in lieu of confiscation
Goods and Services Tax

Goods and Services Tax
GST: Partial relief provided to taxpayer on condition of co-operation in investigation
Income Tax

Income Tax
Distribution of free mobile to care centres employees & dealers is business expense
Goods and Services Tax

Goods and Services Tax
Writ maintainable Alternative Remedy available examining records, facts mis-match
Goods and Services Tax

Goods and Services Tax
