Articles by this Author
Income Tax
Income Tax
Section 56(2)(vii)(b) doesn’t apply to agreement executed before 01.04.2014: ITAT Nagpur
Custom Duty
Custom Duty
Patna HC refused to interfere in seizure proceedings of Customs due to ongoing investigation
Goods and Services Tax
Goods and Services Tax
ITC within period prescribed u/s. 16(5) of CGST Act is eligible even if barred by limitation u/s. 16(4)
Custom Duty
Custom Duty
Engineering and technical service fee includible in assessable value due to direct nexus with import of goods
Goods and Services Tax
Goods and Services Tax
Bail of accused involved in fraudulent passing on of GST ITC granted on ground of parity
Goods and Services Tax
Goods and Services Tax
GST Proceedings quashed due to inordinate & unexplained delay in concluding adjudication
Income Tax
Income Tax
Reopening u/s. 147 based on invalid reasons recorded by AO cannot be sustained: ITAT Hyderabad
Income Tax
Income Tax
Addition u/s. 153A cannot be sustained without incriminating material found during search
Goods and Services Tax
Goods and Services Tax
Concessional rate of 2% entitled even if dealer unable to obtain Form-C declaration
Income Tax
Income Tax
Income escaped assessment for different years cannot be clubbed for satisfying threshold limit u/s. 149(1)(b)
Income Tax
Income Tax
TDS from salary of schedule tribe member liable to be refunded in view of exemption u/s. 10(26)
Goods and Services Tax
Goods and Services Tax
Complete attachment of bank accounts during pendency of adjudication in GST evasion not justified
Corporate Law
Corporate Law
Second round of litigation on same custom-related issue not allowed: Delhi HC
Income Tax
Income Tax
