Articles by this Author
Goods and Services Tax

Goods and Services Tax
Use of visual identifiers establishes brandname for GST purpose: Madras HC
Income Tax

Income Tax
Channel owners cannot be taken as comparables for distributors for transfer pricing purpose
Goods and Services Tax

Goods and Services Tax
Imposition of higher GST liability for mere wrong availment of ITC not justifiable
Income Tax

Income Tax
Application for NIL withholding tax rightly rejected since taxability matter pending before ITAT
Income Tax

Income Tax
Capital profit from sale of Fixed Assets to be routed through P&L rather than directly taken to reserves
Corporate Law

Corporate Law
Eviction decree against tenant set aside as reasonable requirement of building/re-building not proved
Custom Duty

Custom Duty
Seizure of imported ‘Roasted Areca Nuts’ based on contradictory CRCL report not tenable
Corporate Law

Corporate Law
GDCL not authorised to sell asset of JUL without ownership rights: Directs verification and payment of dues of workers of JUL
Income Tax

Income Tax
Revision u/s. 263 upheld as related party expense allowed without detailed verification
Excise Duty

Excise Duty
Private records recovered during investigation cannot prove charge of clandestine removal of goods
Goods and Services Tax

Goods and Services Tax
Provision of section 76 of CGST not invocable as GST component already remitted
Service Tax

Service Tax
Electrical repair service to government entity exempt from service tax vide notification 25/2012
Income Tax

Income Tax
Petition dismissed observing that Court cannot act as an AO and call documents which can be done by AO
Custom Duty

Custom Duty
